Proposed Amendments to Sales and Use Tax Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing, and Regulation 1598, Motor Vehicle and Aircraft Fuels

The California Department of Tax and Fee Administration (CDTFA) proposes to amend Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing, and Regulation 1598, Motor Vehicle and Aircraft Fuels, to make the regulations consistent with the four percent increase in the rate of the sales and use tax imposed on diesel fuel by Revenue and Taxation Code sections 6051.8 and 6201.8, effective November 1, 2017, and replace the regulations' references to the State Board of Equalization with references to the CDTFA.