California Excise Tax

CDTFA excise tax representation

The CDTFA administers California's excise taxes in addition to sales and use tax. Excise taxes on cannabis, fuel, alcohol, and tobacco products carry their own compliance requirements, reporting obligations, and audit procedures — and the consequences of non-compliance can be severe.

Excise tax audits require specialized knowledge of CDTFA procedures that differ meaningfully from sales tax examinations. We have that specialized knowledge and apply it on behalf of California businesses every day.

Excise tax areas we cover

• Cannabis excise tax — cultivation tax and retail excise tax
• Fuel taxes — motor vehicle fuel, diesel, jet fuel, and alternative fuels
• Alcohol and spirits excise tax obligations
• Cigarette and tobacco products tax
• Electronic cigarette excise tax (ECET)

How we help

We advise on proper excise tax classification, registration, and reporting; represent businesses in CDTFA excise tax audits; assist with refund claims for overpaid excise taxes; and help businesses that have fallen behind come into compliance efficiently.

Cannabis excise tax

California's cannabis excise tax framework is particularly complex, with multiple tax points, recent legislative changes, and intensive CDTFA scrutiny of the cannabis industry. We work with licensed cannabis operators — cultivators, distributors, and retailers — to ensure compliance and represent them in audits and collection proceedings.