If you are starting a business in California, and you expect to be making taxable sales, you must register with the California Department of Tax and Fee Administration (CDTFA) for a seller’s permit to report sales and use tax and regularly file tax returns. You may be required to register for other licenses or accounts, and file other returns. Listed below are some tax/fee programs that are often applicable to a gas station operator.
Source: cdtfa.ca.gov
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.