Tax Rates — Special Taxes and Fees Español
Fuel Taxes
Aircraft Jet Fuel
| Effective Date | Rate Per Gallon |
|---|---|
| December 1, 1969 – Present | $.02 |
Sales Tax Rate for Aircraft Jet Fuel (April 2010 – Present)
Diesel Fuel Tax
| Effective Date | Rate Per Gallon |
|---|---|
| July 1, 2024 | $0.454 |
| July 1, 2023 | $0.441 |
| July 1, 2022 | $0.410 |
| July 1, 2021 | $0.389 |
| July 1, 2020 | $0.385 |
| November 1, 2017 | $0.360 |
Note: Biodiesel, waste vegetable oil (WVO), and straight vegetable oil (SVO) are taxed at the same rate as diesel fuel.
Sales Tax Rate for Diesel Fuel (April 2010 – Present)
Diesel Fuel Tax Historical Rates
| Effective Date | Rate Per Gallon |
|---|---|
| July 1, 2016 | $0.16 |
| July 1, 2015 | $0.13 |
| July 1, 2014 | $0.11 |
| July 1, 2012 | $0.10 |
| July 1, 2011 | $0.13 |
| July 1, 1995 | $0.18 |
International Fuel Tax Agreement (IFTA) including CA Interstate User Diesel Fuel Tax (DI) Program
| Effective Date | Diesel Fuel Tax | Component b | Rate Per Gallon |
|---|---|---|---|
| July 1, 2024 | $0.454 | $0.569 | $1.023 |
| October 1, 2023 | $0.441 | $0.648 | $1.089 |
| July 1, 2023 | $0.441 | $0.452 | $0.893 |
| July 1, 2022 | $0.410 | $0.443 | $0.853 |
| July 1, 2021 | $0.389 | $0.338 | $0.727 |
| July 1, 2020 | $0.385 | $0.410 | $0.795 |
| July 1, 2019 | $0.360 | $0.400 | $0.760 |
| July 1, 2018 | $0.360 | $0.340 | $0.700 |
| November 1, 2017 | $0.360 | $0.210 | $0.570 |
| July 1, 2017 | $0.160 | $0.210 | $0.370 |
Sales Tax Rate for Diesel Fuel (April 2010 – Present)
International Fuel Tax Agreement (IFTA) including CA Interstate User Diesel Fuel Tax (DI) Program Historical Rates
| Effective Date | Diesel Fuel Tax | Component b | Rate Per Gallon |
|---|---|---|---|
| July 1, 2016 | $0.160 | $0.240 | $0.400 |
| July 1, 2015 | $0.130 | $0.320 | $0.450 |
| July 1, 2014 | $0.110 | $0.337 | $0.447 |
| July 1, 2013 | $0.100 | $0.353 | $0.453 |
| January 1, 2013 | $0.100 | $0.345 | $0.445 |
| July 1, 2012 | $0.100 | $0.305 | $0.405 |
| January 1, 2012 | $0.130 | $0.305 | $0.435 |
| July 1, 2011 | $0.130 | $0.217 | $0.347 |
| January 1, 2011 | $0.180 | $0.217 | $0.397 |
| January 1, 2010 | $0.180 | $0.193 | $0.373 |
| January 1, 2009 | $0.180 | $0.257 | $0.437 |
| January 1, 2008 | $0.180 | $0.186 | $0.366 |
| January 1, 2007 | $0.180 | $0.187 | $0.367 |
| January 1, 2006 | $0.180 | $0.150 | $0.330 |
| January 1, 2005 | $0.180 | $0.115 | $0.295 |
| January 1, 2004 | $0.180 | $0.098 | $0.278 |
| January 1, 2003 | $0.180 | $0.083 | $0.263 |
| January 1, 2002 | $0.180 | $0.102 | $0.282 |
| January 1, 2001 | $0.180 | $0.091 | $0.271 |
| January 1, 2000 | $0.180 | $0.070 | $0.250 |
| January 1, 1999 | $0.180 | $0.071 | $0.251 |
| January 1, 1998 | $0.180 | $0.083 | $0.263 |
| July 1, 1995 | $0.180 | $0.0 | $0.180 |
Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
| Effective Date | Rate Per Gallon |
|---|---|
| July 1, 2024 | $0.596 (excludes AV gas) |
| July 1, 2023 | $0.579 (excludes AV gas) |
| July 1, 2022 | $0.539 (excludes AV gas) |
| July 1, 2021 | $0.511 (excludes AV gas) |
| July 1, 2020 | $0.505 (excludes AV gas) |
| July 1, 2019 | $0.473 (excludes AV gas) |
| November 1, 2017 | $0.417 (excludes AV gas) |
| July 1, 2017 | $0.297 (excludes AV gas) |
Motor Vehicle Fuel Tax Historical Rates (Operative On or After January 1, 2002)
| Effective Date | Rate Per Gallon |
|---|---|
| July 1, 2016 | $0.278 (excludes AV Gas) |
| July 1, 2015 | $0.300 (excludes AV Gas) |
| July 1, 2014 | $0.360 (excludes AV Gas) |
| July 1, 2013 | $0.395 (excludes AV Gas) |
| July 1, 2012 | $0.360 (excludes AV Gas) |
| July 1, 2011 | $0.357 (excludes AV Gas) |
| July 1, 2010 | $0.353 (excludes AV Gas) |
| January 1, 2002 | $0.18 |
Historical Rates for the Motor Vehicle Fuel License Tax (Operative through December 31, 2001)
| Effective Date | Rate Per Gallon |
|---|---|
| January 1, 1994 | $.18 |
| January 1, 1993 | $.17 |
| January 1, 1992 | $.16 |
| January 1, 1991 | $.15 |
| August 1, 1990 | $.14 |
| January 1, 1983 | $.09 |
| October 1, 1963 | $.07 |
| July 1, 1953 | $.06 |
| July 1, 1947 | $.045 |
| July 29, 1927 | $.03 |
| October 1, 1923 | $.02 |
Sales Tax Rate for Motor Vehicle Fuel (April 2010 – Present)
Aviation Gasoline (AV Gas)
| Effective Date | Rate Per Gallon |
|---|---|
| July 1, 2024 | $0.186 |
| January 1, 2002 – June 30, 2024 | $0.18 |
Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel
Effective Date: July 1, 2024
| Categories | Gasoline | Diesel |
|---|---|---|
| Federal Fuel Tax | $0.184 | $0.244 |
| State Fuel Tax | $0.596 | $0.454 |
| Sales Tax | Determined at the Retail Location | |
Notes
- For more information about the sales tax rates, please see the resources listed below.
Prepaid sales tax is generally stated on a wholesale receipt or invoice.
Use Fuel Tax
Includes Diesel prior to 7/1/95
| Effective Date | Rate Per Gallon |
|---|---|
| January 1, 1994 - Present | $0.180 |
| January 1, 1993 | $0.170 |
| January 1, 1992 | $0.160 |
| January 1, 1991 | $0.150 |
| August 1, 1990 | $0.140 |
| January 1, 1983 | $0.090 |
| July 1, 1953 | $0.070 |
| July 1, 1947 | $0.045 |
| July 1, 1937 | $0.030 |
Taxation of diesel fuel was moved from the Use Fuel Tax Law to the Diesel Fuel Tax Law effective July 1, 1995.
Liquefied Petroleum Gas, Dimethyl Ether and Dimethyl Ether-Liquefied Petroleum Gas Blends*| Effective Date | Rate Per Gallon |
|---|---|
| October 1, 1966 – Present | $0.060 |
| October 1, 1963 | $0.070 |
| January 1, 1959 | $0.060 |
*Includes dimethyl ether (DME) and dimethyl ether-liquefied petroleum gas blends (DME-LPG blends) effective 7/1/2021 (Assembly Bill 2663, stats. 2020 ch.117). Prior to 7/1/2021, DME and DME-LPG blends were subject to the use fuel tax rate.
Compressed Natural Gas
| Effective Date | Rate Per 126.67 Cubic Feet or 5.66 Pounds* |
|---|---|
| January 1, 2015 – Present | $0.0887 |
| January 1, 1971 | $0.070 |
*Assembly Bill 1907 (Stats. 2014, Ch. 805) updated the measurement for CNG to a "gasoline gallon equivalent" of 126.67 cubic feet or 5.66 pounds. For the period of January 1, 1971 to December 31, 2014 the rate is per 100 cubic feet.
Liquid Natural Gas| Effective Date | Rate Per 6.06 Pounds* |
|---|---|
| January 1, 2015 – Present | $0.1017 |
| January 1, 1971 | $0.060 |
*Assembly Bill 1907 (Stats. 2014, Ch. 805) updated the measurement for LNG to a "diesel gallon equivalent" of 6.06 pounds. For the period of January 1, 1971 to December 31, 2014 the rate is per gallon.
Alcohol Fuels*
| Effective Date | Rate Per Gallon |
|---|---|
| January 1, 1994 – Present | $.09 |
| January 1, 1993 | $.085 |
| January 1, 1992 | $.08 |
| January 1, 1991 | $.075 |
| August 1, 1990 | $.07 |
| January 1, 1983 | $.045 |
| September 29, 1981 | $.035 |
* (Rate is one-half of the base Use Fuel Tax Rate, currently $0.18 per gallon)
Annual Flat Rate Tax (January 1, 1988 – Present) Per Vehicle
| Car Weight | Flat Rate |
|---|---|
| All passenger car and other vehicles 4,000 lbs. or less | $36 |
| More than 4,000 lbs. but less than 8,001 lbs. | $72 |
| More than 8,000 lbs. but less than 12,001 lbs. | $120 |
| 12,000 lbs. or more | $168 |