California Form CDTFA-810-CTE, California Tax Exempt Entity Certification (Aircraft Common Carrier or U.S. Government), is the certificate an aircraft common carrier or the U.S. government gives a California fuel supplier to buy jet fuel and aircraft fuel without paying state excise tax at the rack. The California Department of Tax and Fee Administration (CDTFA) accepts this certificate under the Aircraft Jet Fuel Tax Law and the Use Fuel Tax Law. Suppliers keep the signed certificate on file to support the tax-free sale during a CDTFA audit.
Filing the wrong certificate, or letting an old one expire, can trigger back-tax assessments at roughly $0.02 per gallon for jet fuel and $0.18 per gallon for aviation gasoline, plus a 10% penalty and interest under Revenue and Taxation Code § 7655. CDTFA processes thousands of these certificates each year, and audit data the agency publishes in its annual report shows that incomplete exemption certificates remain one of the top three reasons fuel-tax exemptions get reversed on appeal.
Here is what you will learn in this guide:
- 📄 What CDTFA-810-CTE does, who signs it, and which fuel taxes it actually exempts
- ✈️ How to fill out every box on the form using exact CDTFA field names
- 🧾 Three full real-world walkthroughs for an airline, a charter operator, and a federal agency
- ⚠️ The 10 most common mistakes auditors flag and how to avoid each one
- 📬 How to deliver the certificate to your supplier, store it, and renew it before it lapses
What the Form Is and Who Must File It
CDTFA-810-CTE is a buyer-side exemption certificate. The buyer (an aircraft common carrier or an authorized U.S. government purchaser) signs it and hands it to the seller (a California-licensed fuel supplier or wholesaler). The seller does not file it with CDTFA. Instead, the seller keeps it as proof that the sale was tax-exempt at the rack. You can find the current version on the CDTFA forms library under the Motor Carrier and Fuel Tax category.
The form covers two distinct exemption tracks. The first is the aircraft common carrier exemption under Revenue and Taxation Code § 7392, which lets airlines buy aircraft jet fuel for use in scheduled or on-demand passenger or freight service without the state excise tax. The second is the U.S. government exemption under § 7401, which lets federal agencies buy fuel free of the state-level excise tax because states cannot tax direct sales to the United States.
Who must sign it: any commercial airline, air charter operator, air freight carrier, or federal agency that buys aircraft jet fuel, aviation gasoline, or use fuel directly from a California supplier and wants the sale invoiced without the state excise tax. Private pilots, flight schools, and corporate flight departments do not qualify under the common-carrier track and should not sign this form for that purpose. Misuse can be charged as a misdemeanor under Revenue and Taxation Code § 7670.
Suppliers, in turn, rely on the certificate when they file their monthly CDTFA-501-MJ jet fuel dealer return, claiming exempt gallons on the line for sales to common carriers and to the U.S. government. Without a valid CDTFA-810-CTE on file, those exempt gallons get reclassified as taxable, and the supplier — not the buyer — eats the assessment.
Before You Start: Documents and Information You Need
Gather these items before you open the form. Missing any one of them is the single most common cause of a rejected or audit-flagged certificate, according to the CDTFA Audit Manual Chapter 11.
- CDTFA account number. Your nine-digit California fuel-tax account, also called your permit number. The supplier cross-checks this against CDTFA’s public permit verification tool. A wrong digit voids the certificate.
- Federal Employer Identification Number (FEIN). The IRS-issued nine-digit EIN. Sole-proprietor charter pilots use their SSN only if they have no EIN.
- DOT or FAA operating certificate number. Required for the common-carrier track. Air carriers list their Part 121 or Part 135 certificate number from the FAA Air Carrier Certificate database.
- Federal agency identifier (for the U.S. government track). Agency name, sub-agency, and the contracting officer’s name and title.
- Supplier’s full legal name and CDTFA license number. The supplier you will buy from. If you buy from multiple suppliers, you need a separate certificate for each.
- Type of fuel. Aircraft jet fuel, aviation gasoline, or use fuel. Each has a different excise rate, so the form must match the actual product.
- Estimated annual gallonage. Some suppliers ask buyers to attach a good-faith estimate; CDTFA does not require it on the form itself but auditors find it helpful.
- Authorized signer information. Full legal name, title, telephone, and email of the officer who can legally bind the company.
If any one of these items is missing, the supplier should refuse to honor the certificate. Buyers who rush through with a placeholder (“TBD” in the EIN box, for example) routinely discover six months later that the supplier has billed back the full excise tax plus a 10% penalty.
Where to Get the Form and How to Access It
The official form is hosted on CDTFA’s website. Always download a fresh copy each time you need to issue a certificate, because CDTFA periodically updates the certification language to track statute changes. The form is found on the CDTFA forms and publications page and can be filled in directly using a recent version of Adobe Acrobat Reader, available free from Adobe’s reader page.
You can also request a paper copy by calling the CDTFA Customer Service Center at 1-800-400-7115 (TTY: 711). Counter pickup is available at any CDTFA field office, including the Sacramento headquarters at 450 N Street and the Norwalk, San Francisco, and Oakland offices. Counter staff will hand you the current revision and a one-page cover sheet of instructions.
Your supplier may also send you a pre-filled PDF with their legal name and license number already entered. That is fine, as long as the buyer-side fields (EIN, DOT/FAA certificate, signature) remain for you to complete. Never sign a fully pre-filled certificate where the buyer fields are also populated by the supplier — that arrangement has been treated as a sham certificate in CDTFA settlement decisions and stripped of its protective effect.
The current revision date is printed in the lower-left footer of the PDF, formatted as REV. [number] ([month-year]). Confirm that the revision date on the file you downloaded matches the version posted on the CDTFA website on the day you sign. Carriers using a stale form risk having the certificate rejected during a sales-and-use-tax audit even if every field is otherwise correct.
Step-by-Step: How to Fill Out CDTFA-810-CTE Line by Line
The form is one page, divided into a heading block, a Purchaser section, a Seller section, a Type of Exemption block, a Fuel Type block, and a Certification and Signature block. Below is each field in the exact order it appears on the printed form.
Field 1: Purchaser’s Name (Legal Entity Name)
What it asks in plain English. The full legal name of the entity buying the fuel.
How to answer it. Write the exact corporate, partnership, or agency name as registered with the California Secretary of State. Use upper- and lower-case letters, no abbreviations beyond Inc., LLC, or Corp. If the buyer is a federal agency, use the official name listed in the United States Government Manual.
Example entry. Pacific Skyways Airlines, Inc. writes its full corporate name in this box, not the trade name “PacSky.”
Nuance. If the purchaser is a single-member LLC that is disregarded for federal tax purposes, list the LLC’s legal name, not the owner’s personal name. The CDTFA permit is issued to the LLC.
Common mistake and consequence. Filers write the doing-business-as name. The supplier’s records then fail to match the CDTFA permit registry, and the auditor disallows every gallon sold under that certificate, going back four years under the standard statute of limitations in § 7675.
Misconception. Many believe a parent company’s name protects every subsidiary. It does not — each separately permitted entity needs its own certificate.
Field 2: Purchaser’s Business Address
What it asks. The buyer’s principal place of business in California or, if out-of-state, the U.S. headquarters address.
How to answer it. Enter street number, street name, suite or hangar number, city, state, and ZIP. Use a physical address, not a P.O. Box, because CDTFA mails audit notices and exemption-verification letters to this location.
Example. Pacific Skyways Airlines, Inc. enters 7100 World Way West, Hangar 12, Los Angeles, CA 90045.
Nuance. A federal agency can list its regional office address even if the contracting authority sits in Washington, D.C. Match whatever address the contracting officer’s warrant lists.
Common mistake and consequence. Using the corporate registered-agent address rather than the operational address. CDTFA’s audit team has flagged this as a sign the certificate-holder is not a real California operator.
Misconception. Filers think a P.O. Box is acceptable because banks and the IRS allow it. CDTFA does not.
Field 3: Purchaser’s CDTFA Account/Permit Number
What it asks. Your nine-digit California fuel-tax permit, issued under the Aircraft Jet Fuel Dealer program or the Use Fuel program.
How to answer it. Enter the permit exactly as it appears on the wall certificate, including any prefix letters. No dashes unless they are printed on the certificate itself.
Example. Pacific Skyways Airlines, Inc. enters AJ 102-345678.
Nuance. If the buyer is the U.S. government, this field can be left blank or marked N/A — Federal Agency; the federal exemption does not require a CDTFA permit.
Common mistake and consequence. Transposing two digits. The supplier’s verification routine returns “no match,” and the supplier should refuse to sell tax-free until the buyer corrects it. Some suppliers honor the order anyway, then absorb the back tax on audit.
Misconception. Filers assume a federal EIN is the same as a CDTFA permit. They are different numbers issued by different agencies.
Field 4: Federal Employer Identification Number (FEIN)
What it asks. The buyer’s nine-digit IRS-issued EIN.
How to answer it. Enter as XX-XXXXXXX. Verify against your IRS EIN confirmation letter (CP 575).
Example. Pacific Skyways Airlines, Inc. enters 95-1234567.
Nuance. A federal agency uses the agency’s EIN, not the Treasury’s master number. For example, the U.S. Department of the Navy uses its own EIN.
Common mistake and consequence. Writing the state EIN (the California employer payroll number) instead of the federal one. This invalidates the certificate because the form expressly asks for the federal number.
Misconception. Filers believe an EIN and a DUNS number are interchangeable. They are not — the form needs the IRS number.
Field 5: Type of Exemption Claimed
What it asks. Which statutory exemption you are claiming, by checking one of two boxes: Aircraft Common Carrier or United States Government.
How to answer it. Check only one box. If you legitimately qualify under both — for example, a contract carrier flying mail under a federal contract — you must issue two separate certificates, one per exemption track.
Example. Pacific Skyways Airlines, Inc. checks Aircraft Common Carrier.
Nuance. A common carrier flying a charter that is not held out to the public on a per-seat basis may not qualify under § 7392. The California Code of Regulations, Title 18, § 1598 defines holding-out language strictly.
Common mistake and consequence. Checking both boxes, which renders the certificate ambiguous. CDTFA auditors treat ambiguity against the certificate-holder under the longstanding rule of construction in § 6091.
Misconception. Filers think Part 91 corporate operators can check the common-carrier box because they sometimes carry passengers for compensation. They cannot.
Field 6: Fuel Type
What it asks. Which product the buyer will purchase tax-exempt: aircraft jet fuel, aviation gasoline, or use fuel.
How to answer it. Check the box that matches the actual product. If you buy more than one product type from the same supplier, complete a separate certificate for each, because each is governed by a different chapter of the Revenue and Taxation Code.
Example. Pacific Skyways Airlines, Inc. checks Aircraft Jet Fuel because its fleet of A320 and 737 aircraft burn Jet A.
Nuance. Sustainable aviation fuel (SAF) blended with conventional Jet A is treated as aircraft jet fuel for CDTFA purposes; check that box and not a custom one.
Common mistake and consequence. Checking Use Fuel for jet fuel because the buyer also runs ground-support equipment on diesel. The form is product-specific, and the wrong box voids the certificate for the actual product purchased.
Misconception. Filers believe one certificate covers every product the supplier sells them. It does not.
Field 7: Seller’s Name
What it asks. The legal name of the California-licensed fuel supplier you will buy from.
How to answer it. Write the supplier’s full legal name as it appears on its CDTFA license. Confirm by asking the supplier or by checking the CDTFA licensee database.
Example. Pacific Skyways Airlines, Inc. enters World Fuel Services, Inc. as the seller.
Nuance. If you buy through an FBO that resells fuel from a master supplier, the certificate names the entity that invoices you, not the master supplier upstream.
Common mistake and consequence. Listing the FBO trade name when the FBO is actually a reseller, not the licensed supplier. The licensed supplier then has no certificate on file and cannot defend the exempt sale.
Misconception. Filers think one master certificate to a national fuel broker covers every California airport. It does not — California is permit-by-permit.
Field 8: Seller’s Address and CDTFA License Number
What it asks. The seller’s California business address and its CDTFA-issued aircraft jet fuel dealer or fuel supplier license number.
How to answer it. Copy the address and license number directly from the seller’s most recent invoice or from a written confirmation. Do not guess.
Example. Pacific Skyways enters 9800 S Sepulveda Blvd, Los Angeles, CA 90045 and license AJ 100-987654.
Nuance. A seller with multiple license types (jet fuel dealer + supplier) lists the license that matches the product checked in Field 6.
Common mistake and consequence. Leaving the seller’s license number blank because “the seller knows their own number.” A blank field makes the certificate facially defective and unable to support the exemption on audit.
Misconception. Filers think the certificate becomes the seller’s responsibility once delivered. The buyer remains liable for accuracy.
Field 9: Effective Date and Expiration Date
What it asks. The date range during which the certificate is valid.
How to answer it. Enter the effective date in MM/DD/YYYY format. CDTFA does not impose a fixed expiration on the form, but most suppliers require renewal annually or whenever the buyer’s status changes. Many carriers write Until Revoked in Writing.
Example. Pacific Skyways writes 01/01/2026 in the effective box and Until Revoked in Writing in the expiration box.
Nuance. If your DOT/FAA certificate is suspended mid-year, your common-carrier exemption ends on the suspension date, regardless of what is written here.
Common mistake and consequence. Backdating the effective date to cover prior taxable purchases. Backdating an exemption certificate has been treated as fraud and can void the entire certificate plus trigger penalties under § 7672.
Misconception. Filers think Until Revoked means forever. Suppliers will still ask for an annual refresh during their own audits.
Field 10: DOT or FAA Operating Authority (Common Carrier Track Only)
What it asks. The FAA-issued certificate number that proves you are an aircraft common carrier.
How to answer it. Enter the certificate number exactly as printed on the FAA Air Carrier Certificate. Examples: a Part 121 certificate (PSXA123A) or a Part 135 certificate (4PSA456B).
Example. Pacific Skyways enters PSXA123A.
Nuance. Foreign air carriers operating in California under a Part 129 OpSpec write that designation here.
Common mistake and consequence. Writing the operating company’s call sign instead of the certificate number. The supplier cannot verify a call sign in the FAA database, and the certificate fails verification.
Misconception. Filers believe the FAA registration of a single tail number is enough. It is not — the form asks for the operating certificate, not aircraft N-numbers.
Field 11: U.S. Government Authorization (Federal Track Only)
What it asks. The federal contracting officer’s name, agency, and warrant authority.
How to answer it. Enter the contracting officer’s full name, title (e.g., Contracting Officer, Defense Logistics Agency Energy), and the underlying contract number or SF-1449 reference if available.
Example. Defense Logistics Agency Energy enters Major Karen Hughes, USAF, Contract Number SP060025D0001.
Nuance. A federal credit-card purchase using a GSA SmartPay card is still an exempt sale to the United States, but the cardholder should still be listed here.
Common mistake and consequence. Listing a private contractor working for a federal agency. The exemption belongs to the agency, not its contractor, under the seminal U.S. Supreme Court rule in United States v. New Mexico.
Misconception. Filers think state and local government also qualify here. They do not — only the federal government.
Field 12: Certification Statement
What it asks. A pre-printed statement the signer is acknowledging under penalty of perjury.
How to answer it. Read it. The statement attests that the fuel will be used in qualifying common-carrier service or by the United States, that any other use will be reported to CDTFA, and that the signer understands fraudulent certificates are punishable under California law.
Example. Pacific Skyways’ Chief Financial Officer reads the statement and only then signs.
Nuance. The certification language tracks § 6094.5, which makes the buyer liable for the tax on any non-qualifying use.
Common mistake and consequence. Skipping the certification language and only signing. Suppliers can still honor the form, but on audit CDTFA may strike it as not knowingly certified.
Misconception. Filers think the certification is boilerplate. It is the legal core of the document.
Field 13: Authorized Signature, Printed Name, Title, and Date
What it asks. A live signature from a person with legal authority to bind the buyer.
How to answer it. Sign in ink (or with a compliant e-signature under the California Uniform Electronic Transactions Act). Print the signer’s full name. List the signer’s title (CFO, Tax Director, Contracting Officer). Date in MM/DD/YYYY format.
Example. Pacific Skyways CFO Maya Chen signs, prints Maya Chen, types Chief Financial Officer, dates 01/02/2026.
Nuance. A power-of-attorney holder can sign if a CDTFA-392 is on file. Attach a copy.
Common mistake and consequence. A clerical employee signs without authority. The certificate is voidable, and the buyer becomes liable for the back tax even though the supplier acted in good faith.
Misconception. Filers think a digital scan of an old wet signature is acceptable. CDTFA’s e-signature guidance requires a contemporaneous signature event, not a copy-paste image.
Field 14: Telephone and Email
What it asks. Contact information for the signer.
How to answer it. Enter a direct line and a monitored email address. CDTFA may use these to verify the certificate during audit.
Example. Pacific Skyways enters (310) 555-2020 and mchen@pacskyways.com.
Nuance. A general “info@” mailbox is acceptable but slows audit response. A direct line is better.
Common mistake and consequence. Listing a number that has been disconnected. Auditors who cannot reach the signer treat the certificate as unverifiable.
Misconception. Filers think contact fields are optional. They are part of the verification chain.
Three Filled-Out Examples Using Real Scenarios
Below are three named scenarios that walk a single filer through every important field on CDTFA-810-CTE.
Scenario 1: Maya Chen, CFO of Pacific Skyways Airlines (Part 121 Common Carrier)
| Form Section | What Maya Enters |
|---|---|
| Purchaser’s Name | Pacific Skyways Airlines, Inc. |
| Business Address | 7100 World Way West, Hangar 12, Los Angeles, CA 90045 |
| CDTFA Permit | AJ 102-345678 |
| FEIN | 95-1234567 |
| Type of Exemption | ☑ Aircraft Common Carrier |
| Fuel Type | ☑ Aircraft Jet Fuel |
| Seller | World Fuel Services, Inc., 9800 S Sepulveda Blvd, LAX |
| FAA Certificate | PSXA123A (Part 121) |
| Effective Date | 01/01/2026 — Until Revoked in Writing |
| Signature | Maya Chen, CFO, 01/02/2026 |
Scenario 2: Hector Ramirez, Owner of SkyHop Charters (Part 135 On-Demand Carrier)
| Form Section | What Hector Enters |
|---|---|
| Purchaser’s Name | SkyHop Charters, LLC |
| Business Address | 3300 Airport Way, Hangar 4B, Long Beach, CA 90808 |
| CDTFA Permit | AJ 110-556677 |
| FEIN | 87-3344556 |
| Type of Exemption | ☑ Aircraft Common Carrier |
| Fuel Type | ☑ Aircraft Jet Fuel |
| Seller | Avfuel Corporation, KLGB FBO |
| FAA Certificate | 4SHA789B (Part 135 On-Demand) |
| Effective Date | 03/15/2026 — 03/14/2027 |
| Signature | Hector Ramirez, Managing Member, 03/15/2026 |
Scenario 3: Major Karen Hughes, Contracting Officer, Defense Logistics Agency Energy
| Form Section | What Major Hughes Enters |
|---|---|
| Purchaser’s Name | United States of America — Defense Logistics Agency Energy |
| Business Address | 8725 John J. Kingman Rd, Fort Belvoir, VA 22060 |
| CDTFA Permit | N/A — Federal Agency |
| FEIN | 31-1575142 |
| Type of Exemption | ☑ United States Government |
| Fuel Type | ☑ Aircraft Jet Fuel |
| Seller | World Fuel Services, Inc., Travis AFB Operation |
| Contract Number | SP060025D0001 |
| Effective Date | 10/01/2025 — 09/30/2026 |
| Signature | Karen Hughes, Maj, USAF, Contracting Officer, 09/28/2025 |
These three filers represent the three most common patterns CDTFA sees: a scheduled airline buying at a major hub, a small Part 135 charter operator buying through an FBO, and a federal contracting officer buying for a military mission. The form is the same; only the boxes change.
How to File the Completed Form
CDTFA-810-CTE is not filed with CDTFA. It is delivered to the seller and stored by the seller for a minimum of four years. The buyer should also keep a copy. There are four delivery channels in common use, all detailed on the CDTFA contact page.
- Email PDF to the supplier. Most national fuel suppliers (World Fuel, Avfuel, Epic) accept signed PDFs. There is no fee. Processing is immediate. The buyer keeps the sent-mail record as proof of delivery.
- Upload through the supplier’s customer portal. Suppliers like Signature Aviation and Atlantic Aviation operate their own credentialing portals. Upload the signed PDF and capture the confirmation number as proof of filing.
- Mail a paper original. Use USPS Certified Mail with Return Receipt. There is no fee from CDTFA. Suppliers’ mailrooms typically log the certificate within five business days. Keep the green card and the tracking record.
- Hand-deliver at the FBO counter. Useful for one-off charter buys. Ask the line service supervisor to stamp and date a copy as proof of delivery. There is no fee.
If the supplier itself needs to file a related return with CDTFA, that supplier will use the CDTFA Online Services portal and pay any tax due via ACH debit, ACH credit, or check. Buyers are not part of that filing. Buyers should retain the certificate, a copy of every invoice marked EXEMPT, and the supplier’s acknowledgement of receipt for at least four years per § 7053.
What Happens After You File
Once the supplier accepts the certificate, the buyer’s invoices should arrive with the California state excise tax line item showing $0.00 for jet fuel or with a clear Exempt — CDTFA-810-CTE on file notation for use fuel and aviation gasoline. If the next invoice still bills the excise, contact the supplier within 10 days and ask for a corrected invoice or a credit memo.
The supplier will list your exempt gallons on its monthly CDTFA-501-MJ (jet fuel) or CDTFA-501-DD (diesel/use fuel) return. CDTFA’s audit cycle for jet fuel dealers averages 36–48 months. During that audit, the auditor will pull a sample of exempt sales and ask the supplier to produce the matching CDTFA-810-CTE for each customer.
If your status changes — you lose your FAA certificate, you cease common-carrier operations, your federal contract ends — you must notify the supplier in writing within 30 days. Failure to do so converts the post-change purchases into taxable sales and shifts the liability back to the buyer under § 6094.5.
Buyers who later discover they should have paid the tax (for example, fuel diverted to corporate use) can self-report and pay the tax due on a CDTFA-501-AJ return, avoiding the 25% fraud penalty by acting before audit notice.
Mistakes to Avoid When Filling Out the Form
Auditors see the same errors year after year. Each one carries a direct, concrete consequence.
- Listing a DBA instead of the legal name. The certificate fails name-matching and the exemption is reversed.
- Using a P.O. Box for the business address. The audit team treats the certificate as facially defective.
- Transposing two digits in the CDTFA permit number. The supplier’s verification fails and the exempt sale becomes taxable on audit.
- Checking both exemption boxes. Ambiguity is construed against the buyer, voiding both claims.
- Mismatching the fuel type to the actual product. The certificate does not protect a different product, and back tax applies.
- Backdating the effective date. This is treated as fraud and can trigger criminal referral.
- Leaving the seller’s CDTFA license number blank. The certificate is incomplete and unenforceable.
- Signing without legal authority. The certificate is voidable and the buyer is liable.
- Reusing one certificate for multiple suppliers. Each supplier needs its own certificate; the others cannot rely on a copy.
- Failing to renew annually when the supplier requests it. The supplier will switch to taxable invoicing without notice.
- Forgetting to update after losing FAA authority. Post-loss purchases are fully taxable plus penalty.
- Throwing away the buyer’s copy. Without a buyer-side copy, the buyer cannot defend itself if the supplier loses the original.
Do’s and Don’ts
Do’s
- Do download a fresh form from the CDTFA forms library for each new certificate, because revision dates change.
- Do verify the supplier’s CDTFA license through the permit verification tool before signing.
- Do issue a separate certificate for every supplier you buy from in California.
- Do use a real signature event, whether wet ink or a compliant e-signature, never a pasted image.
- Do calendar an annual review even if you wrote Until Revoked in the expiration box.
- Do retain a buyer-side copy with proof of delivery for at least four years.
Don’ts
- Don’t list a corporate registered agent address; auditors look for an operational address.
- Don’t sign on behalf of a parent or affiliate; each permitted entity needs its own certificate.
- Don’t check both the common-carrier and U.S. government boxes on a single form.
- Don’t paste an image of an old wet signature; that is not a contemporaneous signing.
- Don’t continue using the certificate after losing your FAA authority; the exemption ends with the authority.
- Don’t rely on the supplier to remember to renew; the duty is on the buyer.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing on your own
- Free — there is no CDTFA fee and no preparer fee.
- Fast — a clean form takes 10 minutes once data is gathered.
- Direct control over every field, reducing miscommunication risk with a third-party preparer.
- Builds in-house expertise that pays off in future audits.
- Works well for stable, single-supplier carriers with consistent operations.
Cons of filing on your own (i.e., pros of getting help)
- A specialist tax counsel or CPA familiar with Aircraft Jet Fuel Tax Law can spot subtle qualification issues (Part 91 vs. 135 lines).
- Help is critical when a buyer has multiple subsidiaries, mixed fleets, or both common-carrier and corporate flying.
- Professionals can negotiate audit findings if a defective certificate is later challenged.
- Outside counsel can prepare a CDTFA-392 power of attorney to sign on behalf of busy executives.
- Help reduces personal exposure for officers signing under penalty of perjury.
Common Variations and Comparison Table
The two exemption tracks on this single form are often confused. The table below shows the differences side by side.
| Question | Aircraft Common Carrier Track | U.S. Government Track |
|---|---|---|
| Statutory basis | RTC § 7392 | RTC § 7401 |
| Required identifier | FAA Part 121 or 135 certificate | Federal contracting officer warrant |
| CDTFA permit needed? | Yes | No |
| Typical signer | CFO or Tax Director | Contracting Officer |
| Renewal practice | Annual or until revoked | Per fiscal year or per contract |
| Audit risk driver | Charter vs. common-carrier holding-out | Contractor-versus-agency status |
| Penalty for misuse | Tax + 10% under § 7655 | Tax + interest, plus federal IG referral |
CDTFA-810-CTE should also not be confused with CDTFA-770-DU (diesel fuel claim for refund on nontaxable uses) or with the federal IRS Form 720 excise return. Each addresses a different tax in a different jurisdiction.
FAQs
Do I need a separate CDTFA-810-CTE for each fuel supplier I buy from?
Yes. Each California-licensed supplier must hold its own original certificate. Sharing one certificate across multiple suppliers leaves the others without audit support and exposes them to back-tax liability.
Can a Part 91 corporate flight department use this form?
No. Part 91 operators are not common carriers under § 7392. Signing the common-carrier box anyway is a misrepresentation and can be charged as a misdemeanor under § 7670.
Does CDTFA-810-CTE cover federal excise tax on jet fuel?
No. This form only exempts the California state excise. Federal excise tax under IRC § 4081 is handled separately on IRS Form 720.
Is a P.O. Box acceptable in the business address field?
No. CDTFA requires a physical operating address so audit and verification mail reaches a real location.
Should I write “TBD” in the FEIN box if I am waiting on the IRS?
No. A placeholder voids the certificate. Wait until the EIN confirmation letter arrives, then complete the form.
Can a power-of-attorney holder sign this form?
Yes. A POA holder may sign if a current CDTFA-392 power of attorney is attached to the certificate.
Do I check both exemption boxes if I am a federal mail contractor?
No. Issue two separate certificates, one common-carrier and one federal, so each track stands on its own.
Can I email a signed PDF to my fuel supplier?
Yes. A compliant e-signature under the Uniform Electronic Transactions Act is fully valid and is the most common delivery channel today.
Is there a CDTFA filing fee for CDTFA-810-CTE?
No. CDTFA charges no fee for the certificate itself; only the supplier’s downstream return may carry tax due.
How long must I keep the buyer-side copy of the certificate?
Yes, at least four years under RTC § 7053, and longer if a CDTFA audit covers earlier periods or fraud is alleged.
What goes in the FAA Certificate field for a foreign air carrier?
Yes, list the FAA Part 129 OpSpec designation; the supplier verifies it against the foreign-carrier database.
Does sustainable aviation fuel qualify for this exemption?
Yes. SAF blended into Jet A is treated as aircraft jet fuel for CDTFA, so check the Aircraft Jet Fuel box.
Can I backdate the effective date to cover a prior taxable purchase?
No. Backdating an exemption certificate has been treated as fraud and can void the entire certificate plus trigger penalties under § 7672.
If I lose my FAA certificate mid-year, is the form still valid?
No. The common-carrier exemption ends with the FAA authority, and you must notify the supplier within 30 days under § 6094.5.
Does CDTFA-810-CTE exempt local airport fuel flowage fees?
No. Airport fuel flowage fees are local charges and are outside CDTFA’s tax jurisdiction.
Related reading
- How to Fill Out California Form CDTFA-501-AB (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-PS (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-EJ (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-FK (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-770 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-1116 (w/Examples) + FAQs