TAILIEUCHUNG - Auto Repair Garages and Service Stations

Over the past three decades, considerable effort has been devoted to assessing the importance of spatial mismatch in determining racial and ethnic differences in employment outcomes. The hypothesis posits that persistent racial housing segregation in . metropolitan areas coupled with the spatial decentralization of employment have left black and, to a lesser extent, Latino workers physically isolated from ever-important suburban employment centers. Given the difficulties of reverse-commuting by public transit and the high proportions of blacks and Latinos that do not own cars, this spatial disadvantage literally removes many suburban locations from the opportunity sets of inner-city minority workers | Auto Repair Garages and Service Stations PUBLICATION 25 JANUARY 2013 BOARD MEMBERS BETTY T. YEE SEN. GEORGE RUNNER Ret. MICHELLE STEEL JEROME E. HORTON JOHN CHIANG First District Second District Third District Fourth District State Controller San Francisco Lancaster Orange County Los Angeles CYNTHIA BRIDGES Executive Director PREFACE This publication is intended as a general guide to the Sales and Use Tax Law and regulations as they apply to the operations of vehicle repair garages and service stations. Portions of this publication are also useful for taxpayers who operate mini-marts selling fuel. This publication is also available in Spanish from our website at . In addition to addressing sales and use tax issues this publication includes information on the Diesel Fuel Tax Law the Use Fuel Tax Law the Motor Vehicle Fuel Tax Law the California Tire Fee Law the Oil Recycling Fee Law and the Underground Storage Tank Maintenance Fee Law. These taxes and fees may also apply to your business operations. If you cannot find the information you are looking for in this publication please visit our website or call our Taxpayer Information Section at 1-800-400-7115. Customer service representatives are available to answer your questions weekdays between 8 00 . and 5 00 . Pacific time except state holidays. This publication supplements publication 73 Your California Seller s Permit which includes general information about obtaining a permit using a resale certificate collecting and reporting sales and use taxes buying selling or discontinuing a business and keeping records. Please also refer to our website or the For More Information section for the complete list of Board of Equalization BOE regulations and publications. We welcome your suggestions for improving this or any other publication. If you would like to comment please provide your comments or suggestions directly to Audit and Information Section MIC 44 State Board of Equalization PO Box 942879 .

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