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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions
Article 1. General Exemptions
Section 6357.4
6357.4. Diesel fuel. (a) On and after October 1, 2022, and before October 1, 2023, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, diesel fuel, as defined in Section 60022.
(b) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by subdivision (a) does not apply with respect to any tax levied pursuant to, or in accordance with, either of those laws.
(2) Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2, 6051.8, 6201.2, or 6201.8, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15.
(c) This section shall become inoperative on October 1, 2023, and as of that date is repealed.
History—Added by Stats. 2022, Ch. 55, (AB 194), in effect June 30, 2022. Repealed as of October 1, 2023, by its own provisions.
Note.—Section 17 of Ch. 55 (AB 194) of Stats. 2022 states, "(a) For purposes of complying with Section 41 of the Revenue and Taxation Code with respect to Section 6357.4 of the Revenue and Taxation Code, as added by this act, the Legislature finds and declares that the purpose of the exemption allowed by Section 6357.4 of the Revenue and Taxation Code is to provide financial relief to California businesses and residents that use diesel fuel.
(b) The performance indicators for the Legislature to use in determining whether the exemption achieves its stated goals shall be the total gallons of diesel fuel that were partially exempted from sales tax pursuant to this act, and the total dollar value of taxable diesel sales that were partially exempted from sales tax pursuant to this act.
(c) (1) The California Department of Tax and Fee Administration shall prepare a written report that includes both of the following:
(A) The estimated total number of gallons of diesel fuel that were partially exempted from sales tax pursuant to this act.
(B) The estimated total dollar value of taxable diesel sales that were partially exempted from sales tax pursuant to this act.
(2) The disclosure provisions of this subdivision shall be treated as an exception to Section 7056.5 of the Revenue and Taxation Code."