Fuel Taxes Registration
Air Craft Jet Fuel Registration Information
Who is required to register?
Every person who sells aircraft jet fuel to an aircraft jet fuel user; delivers aircraft jet fuel into aircraft fuel tanks in this state; or delivers aircraft jet fuel into storage from which the fuel is withdrawn for use in an aircraft must register with the California Department of Tax and Fee Administration as an Aircraft Jet Fuel Dealer.
Register Online
You may register for an account using online registration. Online registration is the convenient way to register and is available 24 hours a day.
Diesel Fuel Tax Registration Information
Who is required to register?
If you are a Throughputter, Terminal Operator, Blender, Enterer, Refiner, Position Holder, Ultimate Vendor, Vessel Operator, Pipeline Operator, Industrial User, or Train Operator you will need to register with the California Department of Tax and Fee Administration.
If you are not sure of your business type contact the registration unit of Special Taxes and Fees at 1-800-400-7115 (TTY: 711).
You will be issued the correct type of license(s) for your business activity at the time of registration. If you sell both Motor Vehicle Fuel and Diesel you will have to register for each program separately.
Register Online
You may register for an account using online registration. Online registration is the convenient way to register and is available 24 hours a day.
International Fuel Tax Agreement California Interstate User Diesel Fuel Tax (DI) License Registration Information
Who is required to register?
Generally, you must have a fuel permit or license to operate a diesel-powered vehicle in California if the vehicle operates both in California and in another state or country, and
- Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds, or
- Has three or more axles regardless of weight, or
- When used in combination (for example, a tractor-trailer combination), has a combined weight exceeding 26,000 pounds gross vehicle weight.
You do not need a fuel permit or license to operate a diesel-powered vehicle driven solely in California. Likewise, you do not need a fuel permit or license for a diesel-powered recreational vehicle, such as a motor home or a pickup truck with a camper, if the vehicle is not used in connection with a business operation.
If your vehicle qualifies, you must have one of the following:
- International Fuel Tax Agreement (IFTA) License
- Interstate User Diesel Fuel Tax (DI) License
- California Fuel Trip Permit
Do I need an IFTA license?
You qualify for an IFTA license if you operate your qualified motor vehicle in California and any other U.S. state or Canadian province that is a member of the International Fuel Tax Agreement. You should register for IFTA with California as your base jurisdiction if all of the following apply:
- Your qualified motor vehicles are based in California for vehicle registration with the California Department of Motor Vehicles (DMV);
- You perform operations from an established physical place of business in California (a post office box, mail drop address, or agent address boxes not qualify);
- Your fleet's qualified motor vehicles travel on California highways; and
- You maintain the operational control and operational records for your qualified motor vehicles in California or you can make those records available in the state.
Do I need a DI license?
You qualify for a DI license if you operate at least one qualified motor vehicle powered by diesel fuel, and
- You travel only in California and Mexico; or
- You travel in California and your business is based outside California in a jurisdiction that is not a member of the International Fuel Tax Agreement. Currently, the nonmember jurisdictions are Mexico; Alaska, Hawaii, and the District of Columbia (DC); and Canada's Nunavut, Yukon Territory, and Northwest Territories.
Is there an alternative to an IFTA or DI registration?
California Fuel Trip Permits are used for occasional trips into California. They also allow out-of-state registered vehicles to enter and travel in California for four consecutive days.
- If you qualify for an IFTA license but do not choose to register, you must obtain fuel trip permits to travel into or through each IFTA member state. When you return to California, you must purchase a BOE-123, California Fuel Trip Permit before you reenter the state. In addition, carriers traveling in non-IFTA jurisdictions must continue to comply with the fuel tax reporting requirements of those jurisdictions.
- If you qualify for a DI license but do not choose to register, you must obtain a BOE-123, California Fuel Trip Permit before reentering California from Mexico.
You may purchase California Fuel Trip Permits through our online registration system.
Register Online
You may register online for a permit or license using online registration. Online registration is the convenient way to apply and is available 24 hours a day.
Motor Vehicle Fuel Tax Registration Information
Who is required to register?
If you are a Throughputter, Terminal Operator, Blender, Enterer, Refiner, Position Holder, Vessel Operator, Pipeline Operator, Industrial User, or Train Operator you will need to register with the California Department of Tax and Fee Administration.
If you are not sure of your business type, contact the registration unit of Special Taxes and Fees at 1-800-400-7115 (TTY: 711).
You will be issued the correct type of license(s) for your business activity at the time of registration. If you sell both Motor Vehicle Fuel and Diesel you will have to register for each program separately.
Register Online
You may register for an account using online registration. Online registration is the convenient way to register and is available 24 hours a day.
Use Fuel Tax Registration Information
Who is required to register?
Vendor, Generally, you are required to register for a Vendor Use Fuel Tax Permit if you sell and deliver a use fuel into the fuel tank of a motor vehicle. A vendor can be a wholesaler, a retailer such as a service station operator, or a user who sells fuel to other users. Persons who sell fuel through a key or card lock facility or self-service pump are also considered vendors. It is important to note that not all fuel retailers qualify as vendors. Persons who pump fuel exclusively into vehicles registered for the flat rate annual tax are not vendors. Likewise, person selling fuel only for non-vehicular use, such as retailers who exclusively sell fuel for home heating, cooking, or lighting are not vendors.
If you qualify as a vendor, you are required to obtain a California Sales and Use Tax account.
User, Generally, you are required to register for a User Use Fuel Tax Permit if you operate a motor vehicle (including equipment such as a forklift or tractor) that is powered by a use fuel and operated on a highway in California.
You are not required to register for a user permit if your only use of fuel in this state is to operate:
- A vehicle licensed under the International Fuel Tax Agreement (IFTA).
- A vehicle registered out of state if the vehicle has less than three axles and does not have a gross vehicle weight over 26,000 pounds (11,797 kilograms); or, when used in combination, does not have a combined or registered gross vehicle weight over 26,000 pounds (11,797 kilograms).*
- A privately operated passenger motor vehicle. Included in this class of vehicles are pickup trucks when used like an automobile for the private transportation of people.*
- A recreational vehicle. Recreational vehicles include motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure.*
- A commercial vehicle, including a pickup truck, with an unladen weight of less than 7,000 pounds.*
- A privately operated two-axle truck that you have rented or leased for a period of 30 days or less.*
* If your vehicle is fueled from bulk storage you do not qualify for the exceptions listed above.
Users who operate motor vehicles powered by LPG, LNG, or CNG may choose to register under the Flat Rate Fuel Tax program. This program allows you to pay an annual flat rate as an alternative to paying the tax to your vendors. The annual tax is based on the type and weight of the vehicle.
| Vehicle Type and Size | Annual Flat Rate |
|---|---|
| All passenger vehicles and vehicles with automobile license plates | 36 |
| Vehicles with an unladen weight of 4,000 lbs. or less | 36 |
| Vehicles with an unladen weight of 4,001 lbs. to 8,000 lbs. | 72 |
| Vehicles with an unladen weight of 8,001 lbs. to 12,000 lbs. | $120 |
| Vehicles with an unladen weight of 12,001 lbs. or more | $168 |
Exempt Bus Operator, Users who operate public and private transit companies that provide services to students or the public may be eligible to register as a Use Fuel Exempt Bus Operator. This program allows you to pay a reduced rate for fuel used in qualifying services.
Is there an alternative to obtaining a permit?
Vendor, There is no alternative to obtaining a permit. If you qualify, you are required to obtain a Vendor Use Fuel Tax Permit and file returns with the CDTFA.
User, If you qualify for a User Use Fuel Tax Permit but do not choose to register, you must obtain a California Fuel Trip Permit to travel into or through California. The BOE-123, California Fuel Trip Permit must be purchased and completed before you enter this state.
California Fuel Trip Permits are available for purchase through our online registration system.
More about California Fuel Trip Permits
Register Online
You may register for a permit using online registration. Online registration is the convenient way to apply and is available 24 hours a day.