FleetWide Sales Tax

CFN offered its network members access to the Fuelman network.  This enabled the customers of CFN network members to obtain fuel from merchant sites registered with Fuelman (along with sites on the traditional CFN network).  These "extended" remote transactions are called "FleetWide" transactions, and the foreign transaction-equivalents are tallied to "FleetCor" on the credit side.

CFN acts only as a clearinghouse for the network and is never considered the retailer. FleetCor Technologies Operating Co LLC (Fuelman/Gascard), is the retailer for CA Fuelman and Fleetwide Extended Network transactions. Fleetwide transactions are treated as any other Fuelman transaction where:

-          The merchant agreement between FleetCor and merchant states that title to gasoline and/or diesel is transferred from merchant to FleetCor as fuel is pumped through the nozzle of the retail pump.

-          FleetCor transfers title to gasoline and diesel fuel to customer as fuel is pumped through the nozzle of the retail pump in accordance with FleetCor’s agreement with the customer.

-          FleetCor is charged a price for the fuel purchased from merchants based on the merchant agreement, which includes all applicable federal, state, and local excise taxes and state prepaid sales taxes.

-          The price charged by the merchant is unrelated and independent of the price charged the customer by FleetCor.

-          The transaction between the merchant and FleetCor is a non-taxable sale for resale.

-          The transaction between FleetCor and the customer is a retail sale.

Fleetwide transactions are treated as a Fuelman sale between FleetCor and the CFN Participant. FleetCor reports and remits CA sales tax based on the settlement price charged to the CFN participant at the network rate. The CFN participant reports the retail sales to their customer, and reports their Fleetwide settlement charges as tax-paid purchases.