CDTFA-401-GSIN REV. 22 (4-23)                                                                        STATE OF CALIFORNIA
                                                      CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

   Instructions for Completing CDTFA-401-GS, State, Local, and District Sales  
                and Use Tax Return—Motor Vehicle Fuel (MVF) and Diesel

You Can Easily File Your Return Online
Filing your return online is an efficient method of filing your sales and use tax return. When you file your return online 
with the California Department of Tax and Fee Administration (CDTFA), the system calculates tax due based on the 
sales and deduction information you enter. Online filing helps reduce errors by prompting you when items are missed. 
By ensuring the accuracy of your return, you can avoid interest, overpayment, and penalties due to reporting incorrect 
information. By filing your return online, you avoid additional costs for postage or having your return lost in the mail.
Once you have completed and transmitted your return to CDTFA, the return is automatically posted to your account.
You can also view previously filed online returns, file amendments, file your return early and set a future date to make 
your payment, as long as the payment is made prior to the due date of the return.
To file your return online, go to www.cdtfa.ca.gov and select File & Make a Payment.

Making Your Payment
There are three easy and convenient payment options available. Note: Never send cash payments through the mail.

ACH Debit Method
You can file and pay your return in one easy transaction. This is the preferred method for making a payment on a return.
•  Enter your banking information (bank account number and bank routing number).
•  Select a payment date. Payments may be held for any banking day you select up to the tax due date.

Credit Card Payment
You®                                                                                ® ®                          ®         can pay by credit card through a third-party vendor. American Express , Discover , MasterCard , and Visa  cards 
are accepted. A service fee of 2.3 percent of the transaction amount will be charged by the third-party vendor. This 
service fee is not paid to or retained by CDTFA.
You must return to the online filing system after making your credit card payment to complete filing your return.

Paper Check
•  Choose this option to print out a payment voucher to mail in with your check.
•  Print the confirmation page and payment voucher. This voucher is only available immediately after filing your return.
•  Mail in your check, with the account number written on the memo line, with the payment voucher. Make your check or 
 money order payable to the California Department of Tax and Fee Administration. Keep a copy for your records.

Payment Methods When Filing Paper Returns
•  Check or Money Order: Make your check or money order payable to the California Department of Tax and Fee 
 Administration and write your account number on the check or money order. Be sure to enclose your payment with 
 your return.
•  Credit Card: You®                                                                  ®                                  ® can charge your tax return payment if you have an American Express , Discover , MasterCard , 
 or®                                                                                                                       Visa  credit card. Other cards cannot be accepted. To make credit card payments, visit our website at 
 www.cdtfa.ca.gov, or call 1-855-292-8931. The credit card processing vendor will charge a service fee of 2.3 percent 
 of the amount charged. This service fee is not paid to or retained by CDTFA.
If you are required by CDTFA to pay taxes by Electronic Funds Transfer (EFT), you must continue to use that method. 
Additional information is available on our website at www.cdtfa.ca.gov.

General Information
These instructions are provided to assist you with completing CDTFA-401-GS. If you need assistance, please call our 
Customer Service Center at 1-800-400-7115 (CRS:711). Customer service representatives are available Monday through 
Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
You must file a return even if you do not owe taxes for the reporting period. If you are unable to file your return on 
time, you may qualify for an extension. A request for an extension of time to file a tax return may be submitted online 
by logging in to your account with your username and password on our website at onlineservices.cdtfa.ca.gov and 
selecting the Relief Request option.

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CDTFA-401-GSIN REV. 22 (4-23)

Page 1
Due on or before—Enter the due date of the return.
Period begin date—Enter the first day for the reporting period. For instance, if you are reporting on the first quarter of 
2020, the date would be January 1, 2020.
Period end date—Enter the last day of the reporting period. For instance, if you are reporting on the first quarter of 2020, 
the date would be March 31, 2020.
Account number—Enter your account number which can be found on your seller’s permit.
If you are filing an amended return, check the box to indicate that this filing represents an amended return.

Lines 1 through 3—Page 1
Sales • Purchases Subject to Use Tax

Line 1. Total Sales
Enter your total taxable and nontaxable sales for the reporting period, including lease and rental receipts.
Report all sales (in any manner) related to California business. You will deduct current period nontaxable transactions in 
Sections A through E on page 3.
Note:
•  Include all charges related to your sales, such as labor, service, and shipping and handling charges.
     –  Used Vehicle Dealers: Also include charges related to your vehicle sales  
     (for example, document fees, smog certification fee, mandatory warranties, among others).
•  If you sold any business assets such as fixtures and equipment during the reporting period, you must report the 
 sale. If you are filing your final return and reporting the sale of the business assets, see the last bullet under Line 2. 
 Purchases Subject to Use Tax.
•  Your total sales may include amounts for California sales or use taxes. If this is the case, be sure to deduct those tax 
 amounts on Section A line 9. If you do not, you will overpay tax.

Line 2. Purchases Subject to Use Tax
Enter your total purchases that are subject to use tax, as explained below.
Your purchases of merchandise, equipment, and other tangible personal property are subject to use tax and must be 
reported if you:
•  Purchased the property from an out-of-state retailer who did not collect California use tax, or
•  Purchased the property with a resale certificate or other exemption certificate, and used the property in California for 
 a purpose other than:
     –  Resale or
     –  Demonstration, retention, or display while holding it for sale in the regular course of business.
You must also report your purchase of a vessel or aircraft if you:
•  Purchased it from an unlicensed retailer who did not charge tax on the transaction, and
•  Used the property for a purpose other than resale as described above.
Enter the amount you paid for the property.
Note:
•  If you paid another state’s sales or use tax on your purchase, do not include the tax payment as part of your purchase 
 price. You may be eligible for a credit for the other state’s tax (see instructions for line 20c).
•  If you are reporting property purchased with a resale certificate, report the purchase price on the tax return for the 
 reporting period during which you first used the property in California.
•  If you are reporting property purchased from an out-of-state retailer who did not charge you California tax, report the 
 purchase price on the tax return for the reporting period during which you first used the property in California.

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CDTFA-401-GSIN REV. 22 (4-23)

•  If you are closing out your seller’s permit and have sold fixtures and equipment, you should report the sales price and 
identify the sale as “fixtures and equipment” on line 2 of your final sales and use tax return. You must also report any 
inventory you intend to retain for your own use or for use as a gift, that was purchased for resale without the payment 
of tax or tax reimbursement, on line 2 of your final sales and use tax return and identify it as “retained inventory.”
•  Sales of inventory to another retailer or to the purchaser of your business are not taxable but should be reported as 
“Sales for Resale” on line 4 of your return. A resale certificate should be obtained from the buyer and saved in your 
records. For more detailed information, see publication 74, Closing Out Your Account.

Line 3. Total
Add lines 1 and 2. Enter the result on line 3.

Page 3
Nontaxable Sales, Current Period Tax Recoveries and Deductions, and Current Period Partial Tax Exemptions
Full deductions in Section A and B are transactions not subject to tax and will be subtracted from the total on line 3. 
Report your current period partial tax-exempt transactions from Section C and D on Section D, line 8, and on page 1, line 
20a. Complete CDTFA-531-Q, Schedule Q—Tax Recovery, to claim prior period tax recovery credits on page 1, line 20b.
You must maintain records that support all claimed deductions.

Section A. Nontaxable Sales (deductions)—Page 3

Any transaction(s) under this section must be included on line 1, Total Sales on page 1.

Line 4. Sales to Other Retailers for Purposes of Resale
Enter your total sales to other sellers who submitted resale certificates to you for their purchases.
In general, you can accept resale certificates from other sellers who are buying property to resell in the regular course 
of business. If you obtain a timely and valid resale certificate, taken in good faith, tax will not apply to your sale. For 
more information, see CDTFA-230, General Resale Certificate.
To be valid, resale certificates must contain specific information. For more information, see Regulation 1668, Sales for 
Resale.
You can verify the validity of a seller’s permit by calling our Seller’s Permit Verification service at 1-888-225-5263 or by 
visiting our website at www.cdtfa.ca.gov.
Note: VEHICLE AUCTIONEERS—If you are a vehicle auctioneer claiming a deduction under line 4 for vehicles sold at an 
auction, you must complete CDTFA-531-AA, Vehicle Auction House Sales, and provide it with your sales and use tax return.

Line 5. Nontaxable Sales of Food Products
Enter your nontaxable sales of food products sold for human consumption.
Whether food product sales are taxable depends on many conditions, including who makes the sale, where the sale 
occurs, who the customer is, and what is sold. For example, the following sales are generally taxable and should not be 
deducted:
•  Sales of alcoholic and carbonated beverages.
•  Sales of hot prepared food products.
•  Sales of meals or food sold for consumption at your place of business or sold for consumption in a place where 
admission is charged.
For more information on food sales, see Regulation 1602, Food Products, or Regulation 1603, Taxable Sales of Food 
Products. Vending machine operators should see Regulation 1574, Vending Machine Operators, and publication 118, 
Vending Machine Food Sales.

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CDTFA-401-GSIN REV. 22 (4-23)

Line 6. Nontaxable Labor (repair and installation)
Enter labor charges for installing premanufactured property or for repairing or reconditioning property to restore it to its 
original use.
Note: Labor charges for making or fabricating a new product (such as labor charges for making a ring or furniture), 
or for assembling a product, are generally taxable and should not be deducted. Tax applies even if your customer 
provides the property that you fabricate. For more information, see Regulation 1546, Installing, Repairing, 
Reconditioning in General, and publication 108, Labor Charges.

Line 7. Sales to the United States Government
Enter sales made to:
•  The United States government or its unincorporated agencies and instrumentalities, such as the following federal 
departments: Treasury, Interior, Agriculture, or Defense.
•  Any incorporated agency or instrumentality of the United States wholly owned by either the United States or by a 
corporation wholly owned by the United States.
•  The American Red Cross, its chapters and branches.
•  Federal reserve banks, federal credit unions, federal land banks, and federal home loan banks.
Note: Sales                                                                                                                    made to the State of California or to cities, counties, and local governments in the state are generally 
taxable and should not be deducted. They are treated like any other sale. For more information, see Regulation 1614, 
Sales to the United States and its Instrumentalities, or publication 102, Sales to the United States Government.

Line 8. Sales in Interstate or Foreign Commerce
Enter sales that are exempt from tax as interstate or foreign commerce (sales involving shipments or deliveries from 
California to points outside the state).
For a sale to be exempt, the sales agreement or contract must require the property to be shipped to an out-of-state 
point, and you must either:
•  Use your company vehicle (or other conveyance operated by your business) to ship the property to that location, or
•  Deliver the property to a carrier, customs broker, or forwarding agent for shipment outside the state. 
For more information, see Regulation 1620, Interstate and Foreign Commerce, or publication 101, Sales Delivered 
Outside California.

Line 9. Sales Tax (if any) Included on Line 1
Enter only the California sales or use tax amounts that are included on line 1. For more information, see  
Regulation 1700, Reimbursement for Sales Tax.

Line 10. Other Deductions
You must retain records which explain each deduction claimed.
You may be entitled to claim other deductions in addition to those allowed on lines 4 through 9. Enter the amount for 
those deductions on line 10.
Examples of transactions that may be deductible include the following:
•  Sales of medicinal cannabis. The exemption only applies to retail sales on or after November 9, 2016, of medicinal 
cannabis, medicinal cannabis concentrate, edible medicinal cannabis products, or topical cannabis as those terms are 
defined in Business and Professions Code section 26001. To obtain the exemption, qualified patients or their primary 
caregiver need to provide their valid Medical Marijuana Identification Card issued by the California Department of Public 
Health, under section 11362.71 of the Health and Safety Code, and a valid government-issued identification card at the time of 
purchase. For additional text relating to this deduction, see Tax Guide for Cannabis Businesses online at www.cdtfa.ca.gov.
•  Sales by pharmacists of prescription medicines for use by humans. For more information, see Regulation 1591, 
Medicines and Medical Devices.
•  Transportation charges for delivering goods to a purchaser by an independent carrier (the transportation charges 
must be separately stated on the invoice). If you charge more for delivery than your actual costs, the added amount 
is subject to tax and cannot be deducted. For more information, see Regulation 1628, Transportation Charges, or 
publication 100, Shipping and Delivery Charges.
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•  Sales of animals, seeds, plants, and fertilizer used as, or used to produce, food for human consumption. 
For more information, see Regulation 1587, Animal Life, Feed, Drugs and Medicines  , Regulation 1588, Seeds, Plants 
and Fertilizer  , and Tax Guide for Agricultural Industry online at www.cdtfa.ca.gov.
For more information, request a copy of publication 61, Sales and Use Taxes: Tax Expenditures.

Section B. Current Period Tax Recoveries and Deductions

If you have tax recovery deductions or adjustments prior to the period covered by your return, you will be 
required to complete CDTFA-531-Q, Schedule Q—Tax Recovery, to claim those credits.

Line 1. Bad Debt Losses on Taxable Sales
Enter bad debt losses, as described below.
If you have reported a taxable sale and have been unable to collect payment for the sale, you may take a deduction for 
the taxable sales portion of the bad debt.
Bad debts may take the form of:
•  Checks that have been returned to you unpaid by the purchaser’s bank and which you have determined to be 
uncollectible, or
•  Amounts from charge or credit sales that you have determined to be uncollectible.
The bad debts must be charged off for income tax purposes or, if you are not required to file income tax returns, the 
bad debts must be charged off in accordance with generally accepted accounting principles.
Enter only the amount of the sale before tax. For example, if you sold merchandise for $15 plus sales tax and were 
unable to collect any amount for the sale, you would claim $15 as a deduction.
If you claim a bad debt deduction in a prior period and later recover a payment, you must report the payment on the tax 
return in the filing period for which the recovery payment was made. For more information, see Regulation 1642, Bad Debts.

Line 2. Cost of Tax-Paid Purchases Resold Prior to Use
Claiming Cost of Tax-Paid Purchases Resold Prior to Use (Excludes Motor Vehicle Fuel and/or Diesel Fuel) 
You may claim a deduction on this line if you:
•  Paid California sales or use tax when purchasing goods or merchandise, and
•  Sold the property without first using it (other than retaining, demonstrating, or displaying it while holding it for sale in 
the regular course of business).
Enter only the amount of the purchase price before tax. For example, if the property was sold to you for $15 plus tax, 
you would claim only $15 as a deduction. For more information, see Regulation 1701, Tax-Paid Purchases Resold.

Claiming Cost of Tax-Paid Purchase Resold Prior to Use for Motor Vehicle Fuel (MVF) and Diesel 

Tax Recoveries Reported in Section B Where Original Transactions Were Eligible for a Partial State Tax 
Exemption on MVF in Section D 
In order to recover only the partial state tax rate originally paid, you must make an adjustment to Section D if any tax 
recovery deductions were reported in Section B where the original transaction was eligible for the partial state tax rate 
exemption listed in Section D.
If no adjustment is made, tax will be recovered at the current higher state tax rate, and your return will be underpaid.
For additional text relating to this deduction, see Tax Guide for Motor Vehicle Dealers online at www.cdtfa.ca.gov.

Section D, Line 1—Transactions from the Current Filing Period
Subtract any eligible tax recoveries from your current partial state exemption on MVF transactions, and enter the net 
amount in Section D, line 1.

Schedule Q—Transactions from a Prior Period
To make an adjustment for tax recoveries eligible for a partial state exemption on MVF where the original transaction 
occurred during a prior period, please complete CDTFA-531-Q, and make no adjustment to Section D, line 1.

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Tax Recoveries Reported as Subjected to the Additional State Tax on Diesel Sales on Line 13b
In order to recover the additional state tax rate originally paid, you must make an adjustment to the diesel sales measure 
on line 13b, if any tax recovery deductions were reported in Section B where the original transaction was subjected to 
the additional state tax rate on diesel fuel.
If no adjustment is made, tax will be recovered at the current lower state tax rate, and your return will be overpaid.

Line 13b—Transactions from the Current Filing Period
If you have current tax recoveries subjected to the additional state tax on diesel fuel to report, subtract those tax 
recoveries from your current diesel sales transactions and enter the net amount on line 13b.

Schedule Q—Transactions from a Prior Period
To make an adjustment for tax recoveries subjected to the additional state tax on diesel fuel where the original 
transaction occurred during a prior period, please complete CDTFA-531-Q, Schedule Q—Tax Recovery, and make no 
adjustment to line 13b.

Line 3. Returned Taxable Merchandise
Enter amounts you credited or refunded to customers for returned taxable merchandise, as described below. You can 
take this deduction only if:
•  You returned or credited to your customer the full sales price, including sales tax charges, and
•  The customer, in order to obtain the refund or credit, is not required to purchase other property at a price greater than 
the amount charged for the property returned.
Claim only the amount of the sale before tax. For example, if the returned merchandise had been sold for $15 plus 
sales tax, you would claim only $15 as a deduction. For more information, see Regulation 1655, Returns, Defects and 
Replacements.

Line 4. Cash Discounts on Taxable Sales
If you gave a cash discount to a customer on a taxable sale, enter the amount of the discount here. You can claim 
a deduction on this line only if you reported the full (undiscounted) selling price on line 1. Do not use this line if you 
reported the discounted selling price on line 1 of this return or a previous return. In addition, you must ensure that you 
do not collect from your customer more tax than the amount due on the discounted price. If you collect more than 
the amount due on the discounted price, you cannot claim this deduction. For more information, see Regulation 1671, 
Trading Stamps and Related Promotional Plans, and Regulation 1700, Reimbursement for Sales Tax.

Section C. Current Period Partial Tax Exemptions at 0.05 Partial Exemption Rate

Exemption Certificate Requirements
Retailers who wish to claim a partial exemption must obtain from purchasers a timely, valid exemption certificate 
as described in Regulation 1667, Exemption Certificates. CDTFA has designed a specific certificate for this purpose 
entitled Certificate of Partial Exemption. The certificate is available on our website at www.cdtfa.ca.gov or by calling our 
Customer Service Center at 1-800-400-7115 (CRS:711). Retailers must retain the completed certificate for a period of at 
least four years.

Line 1. Farm Equipment Machinery
For a description of exempt farm equipment and who is eligible to claim this exemption see publication 66, Agricultural 
Industry, Regulation 1533.1, Farm Equipment and Machinery, and Tax Guide for Agricultural Industry online at  
www.cdtfa.ca.gov.
Complete this line to claim a partial exemption for the sale, storage, use, or other consumption of qualified farm 
equipment, machinery, and their parts as described below. The partial exemption also applies to qualified lease 
payments for farm equipment and machinery rentals.

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Who Can Claim a Partial Exemption?
You can claim this partial exemption if you are a person engaged in an agricultural business described in Codes 0111 
to 0291 of the Standard Industrial Classification (SIC) manual or are a person that assists such classified persons by 
performing an agricultural service described in Codes 0711 to 0783 of the SIC manual.
What Type of Equipment is Eligible?
•  “Implements of husbandry,” as defined in Revenue and Taxation Code (R&TC) section 411. Such property generally 
includes any tool, machinery, equipment, appliance, device, or apparatus. The farm equipment, machinery, and parts must 
be used primarily in producing and harvesting agricultural products. “Primarily” means fifty percent or more of the time.
•  Property as defined in Chapter 1, Division 16 of the Vehicle Code used exclusively in agricultural operations. Such property under 
certain conditions includes lift carriers, tip-bed type trailers, trailers and semi-trailers having no bed, spray or fertilizer applicator 
rigs, nurse rigs or equipment auxiliaries, row dusters, trap wagons, fertilizer nurse tanks or trailers, cotton trailers, truck tractors, 
and truck tractor and semi-trailer combinations. Vehicles primarily designed for the transportation of persons or property on a 
highway are generally not considered implements of husbandry and, therefore, do not qualify for this partial exemption.

Line 2. Diesel Fuel Used in Farming and Food Processing
For additional information for this exemption refer to publication 66, Agricultural Industry, Regulation 1533.2, Diesel Fuel 
Used in Farming Activities or Food Processing, and Tax Guide for Agricultural Industry online at www.cdtfa.ca.gov.
Complete this line to claim a partial tax exemption for the sale, storage, use, or other consumption of diesel fuel used in 
farming or food processing activities.
The diesel fuel must be consumed during the activities of a farming business as set forth in Internal Revenue Code (IRC) 263A 
or food processing. A farming business is a business that grows crops, fruit- or nut-bearing trees, sod, or nursery plants. 
Farming activities also include transporting these crops, fruit- or nut-bearing trees, sod, or nursery plants to the marketplace.

Line 3. Timber Harvesting Equipment and Machinery
For additional information for this exemption, refer to Regulation 1534, Timber Harvesting Equipment and Machinery.
Complete this line to claim a partial exemption of the sales and use tax for the sale, use, or other consumption of timber 
harvesting equipment, machinery, and their parts. Such equipment and machinery must be designed for use 50.00 percent 
or more of the time off-road in commercial timber harvesting and be used 50.00 percent or more of the time in timber 
harvesting.
A qualified person is a person who is engaged in commercial timber harvesting. Commercial timber harvesting involves 
the cutting or removal, or both, of timber and other solid wood forest products from timberlands for commercial 
purposes. The partial exemption also applies to a qualified person’s lease payments for qualified commercial timber 
harvesting equipment and machinery rentals.
Timber is considered to be trees of any species, excluding nursery stock, harvested for forest products. Some 
examples of these products include firewood, Christmas trees, biomass, poles, and pilings.
Typical off-road commercial harvesting equipment and machinery and their general use that may be eligible for this 
  partial exemption include:
•  Tractors or rubber-tired skidders—move the logs from the woods to the logging trucks.
•  Front-end loaders—load logs onto trucks.
•  Feller-bunchers—cut very small trees.
•  Cable yarders—harvest trees on very steep slopes by suspending the logs on a cable.
•  Chippers—chip small logs and brush into very small pieces.
•  Chainsaws—used to cut down trees.

Line 4. Motor Vehicle Fuel (MVF)
Effective July 1, 2010, sales of MVF are partially exempt from tax. Since the exemption for the sale of MVF is only a 
partial exemption, a portion of the state sales tax, the local and district taxes still apply. Sellers of MVF must complete 
this section on CDTFA-401-GS, State, Local, and District Sales and Use Tax Return—Motor Vehicle Fuel (MVF) and Diesel.
If you need assistance reporting tax recoveries on MVF sales, please contact our Customer Service Center at 
1-800-400-7115 (CRS:711).

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Section D. Current Period Partial Tax Exemptions at 0.039375 Partial Exemption Rate

Line 1. Manufacturing and Research & Development Equipment Exemption
For additional information for this exemption, see Regulation 1525.4, Manufacturing, Research and Development, and 
Electric Power Equipment, and our Tax Guide for Manufacturing and Research & Development Equipment Exemption 
located at www.cdtfa.ca.gov.
This transaction is partially exempt from the total sales and use tax rate. It remains subject to 3.3125 percent of the total 
sales and use tax rate, plus any applicable district taxes.
Complete this line to claim a partial state tax exemption for the sale, storage, use, or other consumption of qualified 
manufacturing and research and development equipment, as described below.
To be eligible under this law, the purchaser must meet all three of these conditions:
•  Be engaged in certain types of business, also known as a “qualified person.”
•  Purchase “qualified property.”
•  Use that “qualified property” for the uses allowed by this law.

Line 2. Zero-Emission Transit Bus Exemption
Complete this line to claim a partial state tax exemption for sales and leases of zero-emission technology transit buses 
by the following qualifying purchasers:
•  City, county, or city and county; or
•  Transportation or transit district; or
•  Public agencies that provide transit services to the public.
This transaction is partially exempt from the total sales and use tax rate. It remains subject to 3.3125 percent of the total 
sales and use tax rate, plus any applicable district taxes.
The reduced sales or use tax rate is applied to the total selling price of the vehicle before any incentives, such as a 
voucher from Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project (HVIP), are applied. To report your 
sales of eligible zero-emission technology buses on your sales and use tax return, report the total selling price in your 
total sales.
For additional information for this exemption, refer to R&TC section 6377.

Line 3. Diesel Fuel Exemption
Complete this line to claim a partial state tax exemption for the sale, storage, use, or other consumption of diesel fuel. 
Effective October 1, 2022, through September 30, 2023, Assembly Bill (AB) 194 (Stats. 2022, Ch. 55) provides a 3.9375 
percent partial sales and use tax exemption on the sale, storage, use, or other consumption of diesel fuel. To claim the 
partial tax exemption, you must include the sales of diesel fuel in your Total Sales on line 1 and include the total sales 
of diesel on line 13b, Additional state tax on diesel sales (except in cases where the sale of diesel is excluded from the 
additional state tax on diesel sales).
Note: If you have sales of diesel fuel used in farming or food processing, please do not include those sales amounts on 
this line. These sales should be entered on line 2 of Section C.

Line 4. Zero-Emission Motor Vehicle Exemption
Complete this line to claim a partial state tax exemption for the sale, storage, use, or other consumption of a qualified 
zero-emission motor vehicle sold to a qualified buyer.  
For additional information for this exemption, refer to R&TC section 6368.2.

Prior Period Tax Recovery (CDTFA-531-Q, Schedule Q—Tax Recovery)
To claim a tax recovery from a prior period, complete CDTFA-531-Q, Schedule Q—Tax Recovery, to claim a tax recovery 
credit on page 1, line 20b.

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Page 1

Line 11. Total Nontaxable Transactions Reported
This is your total nontaxable transaction(s) from Section B, line 6 on page 3 of your return. This amount will be 
subtracted from the total of your sales and purchases to arrive at the amount on which tax is calculated.

Line 12. Transactions Subject to Tax
Subtract line 11 from line 3. Enter the result on line 12.

Line 13a. State Tax 6.00 Percent 
Multiply line 12 by 0.06. This is the amount of state tax. For a breakdown of the state tax rate see  
Detailed Description of the Sales and Use Tax Rate located on our website at www.cdtfa.ca.gov.

Line 13b. Additional State Tax on Diesel Sales
Enter your total taxable diesel fuel transactions (without tax) for the period in the box labeled “Diesel Sales.”
Note: Your taxable diesel fuel transactions should be included in the total sales reported on line 1 and/or purchases on 
line 2. The amount entered in the “Diesel Sales” box is not a tax-included amount. If you enter a tax-included amount, 
you will end up paying more than you actually owe. Multiply the amount entered in the box labeled “Diesel Sales” by 
5.75 percent (0.0575). Enter the result on line 13b.

Line 14. County Tax 1/4 Percent
Multiply line 12 by 0.0025. This is the amount of county taxes. Enter the result on line 14.

Line 15. Local Tax 1.00 Percent
Multiply line 12 by 0.01. This is the amount of local taxes. Enter the result on line 15.

Line 16. District Tax
If your transaction(s) occur in more than one taxing jurisdiction (higher than the current state tax rate), you must 
complete CDTFA-531-A2, Schedule A2—Computation Schedule for District Tax—Long Form. Instructions are included 
with the schedule.

Line 17. Total State, County, Local, and District Tax
Line 17 represents the total tax liability for this reporting period. Add lines 13a, 13b, 14, 15, and 16. Enter the result on line 17.

Line 18. Excess Tax Collected
If you have overcharged your customers and collected more sales tax than the amount reported due, enter the amount 
of sales tax that you have over-collected.

Line 19. Total Tax Amount
Add lines 17 and 18 to find the total amount of tax due. Enter the result on line 19.

Line 20a. Credit for Current Period Tax Exemptions 
Complete Section C and D on page 3 of the return. The Total Current Period Partial Exemption Amount on page 3, 
Section D, line 8, should be entered on page 1, line 20a.

Line 20b. Credit for Period Tax Recovery
Complete CDTFA-531-Q, Schedule Q—Tax Recovery, and enter the total recovery adjustment amount on page 1, 
line 20b. Instructions are included with CDTFA-531-Q.

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Line 20c. Credit for Tax Paid to Other States
Complete CDTFA-531-P, Tax Paid to Other State(s), and enter the total credit for tax paid to other state(s) amount on 
page 1, line 20c. Instructions are included with CDTFA-531-P.

Line 20d. Credit for Sales Tax Prepaid to Fuel Suppliers
Note: FUEL SELLERS—PleaseCDTFA-531-G, Schedule G—Fuel Seller’s Supplement to Sales and Use Tax                            complete 
Return, and submit it with CDTFA-401-GS, State, Local, and District Sales and Use Tax Return—Motor Vehicle Fuel 
(MVF) and Diesel. The amount entered on line G-2 of the schedule should also be entered on line 20d of the return.

Line 20e. Total Credit
Add lines 20a, 20b, 20c, and 20d. Enter the result on line 20e. 

Line 21. Net Tax
Subtract line 20e from line 19. Enter the result on line 21.

Line 22. Less Tax Prepayments
Complete this line if you made any tax prepayments. Businesses with average monthly taxable transactions of $17,000 
or more must make prepayments, once notified by CDTFA.
Enter the prepayment amounts in the proper spaces. This credit is limited to the amounts of tax prepaid and should not 
include penalties or interest charges reported with your prepayments. If you are reporting a zero prepayment for any 
period because you had no taxable transactions, you must check the box below the appropriate prepayment field to 
certify that you had no prepayment due.
Note: FUEL SELLERS—If you sell fuel and pay sales tax to your fuel supplier, do not use this line to claim a credit for 
those tax payments. Credit can be claimed on CDTFA-531-G.

Line 23. Net Tax Less Prepayments
Subtract line 22 from line 21. Enter the result on line 23.

Line 24. Vehicle Sales Tax Paid to DMV
Complete CDTFA-531-MV, Used Vehicle Dealers—Sales Report, and enter the total amount from column D on the 
schedule on line 24 of this return.

Line 25. Remaining Tax
Subtract line 24 from line 23. Enter the result on line 25.

Line 26. Penalty
If your tax payment is made or your tax return is filed after the due date shown at the top of the return, you must pay a 
10.00 percent penalty. Multiply line 23 by 0.10, and enter the result on line 26.
Returns and payments must be postmarked or received by the due date of the return to be considered timely. If the 
due date falls on a Saturday, Sunday, or state holiday, returns postmarked or received by the next business day will be 
 considered timely.
Businesses required to pay sales and use taxes by EFT may also be subject to a 10.00  percent penalty for failure to 
pay by EFT (payment made by check, for example). However, a 10.00 percent maximum penalty applies to returns and 
return payments.

Line 27. Penalty Paid to DMV for Late Payments of Sales Tax
Complete CDTFA-531-MV, and enter the total amount from column E on the schedule on line 27 of this return.

Line 28. Penalty Due
Subtract line 27 from line 26. Enter the result on line 28. If line 28 is less than 0, enter 0.

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CDTFA-401-GSIN REV. 22 (4-23)

Note  : USED VEHICLE DEALERS:
•  If you made timely sales tax payments to DMV but are filing a late sales and use tax return, your return is subject to a 
late filing penalty of 10.00 percent.
•  If you paid penalties to DMV, you can reduce the amount of penalty due up to the amount of penalties you paid DMV. 
If the penalty paid to DMV amount entered on line 27 results in line 28 being less than 0, enter 0 on line 28.

Line 29. Interest
If your payment is late (see line 26 in the instructions above for an explanation of due dates), you must pay interest 
charges in addition to penalty charges.
You owe one month of interest for each month or portion of a month the payment is overdue. For example, if your 
payment is one month and two weeks overdue, you owe two months of interest.
Reminder: If you owe two or more months’ interest, as described above, you must multiply the amount due by the 
number of months overdue.

Line 30. Total Amount Due and Payable
Add lines 25, 28, and 29. Enter the result on line 30. See page 1 for acceptable payment methods.

Line 31. Sales at State-Designated Fairgrounds
As of July 1, 2018, you must report the portion of sales reported on line 1 for which the place of sale is on or within the 
real property of a state-designated fair or any real property of a state-designated fair that is leased to another party. 
Enter the amount of sales you made on state-designated fairgrounds on line 31. The amount reported on line 31 is only 
for informational purposes and is not to be used for calculating any sales or use tax on this return. A complete listing of 
state-designated fairs is available on our website at www.cdtfa.ca.gov/taxes-and-fees/state-fairgrounds-list.htm.

Completing Your Return
To complete your return, please include your signature, printed name and title, date, email address, and telephone number.
If your return was completed by someone other than you, please include your preparer’s name and telephone number.
Make a copy of this return for your records.
If you’re paying by check or money order, remember to make your check or money order payable to California 
Department of Tax and Fee Administration. Write your account number on your check or money order.
Send your return to:
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION 
PO BOX 942879 
SACRAMENTO CA 94279-8009

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