Special Taxes and Fees
The Business Tax and Fee Division administers over 30 special tax and fee programs that encompass a broad range of activities and transactions. Some receipts are allocated to the state’s General Fund. Other special taxes and fees fund specific state services, from highway construction to recycling programs. The Business Tax and Fee Division administers most of the special tax and fee programs in cooperation with other state agencies. Choose a specific tax or fee program for additional information.
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- Alcoholic Beverage Tax
- California Tire Fee
- California Electronic Cigarette Excise Tax
- Cannabis Taxes
- Childhood Lead Poisoning Prevention Fee
- Cigarette & Tobacco Products Licensing Program
- Cigarette & Tobacco Products Tax
- Cigarette Tax Stamp Program
- Covered Electronic Waste Recycling Fee
- Diesel Fuel Tax
- Emergency Telephone Users (911) Surcharge and Local Charges
- Energy Resources (Electrical) Surcharge
- Fire Prevention Fee
- Hazardous Waste Activity Fee
(effective 9/13/16 administration of this fee transferred to DTSC) - Hazardous Waste Disposal Fee
- Hazardous Waste Environmental Fee
- Hazardous Waste Facility Fee
- Hazardous Waste Generation and Handling Fee
- Integrated Waste Management Fee (Solid Waste & Wood Waste)
- International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax
- Interstate User Diesel Fuel Tax
- Jet Fuel Tax
- Lead-Acid Battery Fees
- Lithium Extraction Excise Tax
- Lumber Products Assessment
- Marine Invasive Species (Ballast Water) Fee
- Motor Vehicle Fuel Tax
- Natural Gas Surcharge
- Occupational Lead Poisoning Prevention Fee
- Oil Spill Prevention and Administration Fee & Oil Spill Response Fee
- Tax on Insurers
- The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act (Proposition 19)
- Timber Yield Tax
- Underground Storage Tank Maintenance Fee
- Use Fuel Tax
- Water Rights Fee
- Business Taxes Law Guide
- Memorandum Opinions
- Regulations
- Motor Vehicle Fuel Tax
- Use Fuel Tax
- Diesel Fuel Tax
- Alcoholic Beverage Tax
- Cigarette and Tobacco Products Tax
- Cigarette and Tobacco Products Licensing Act
- Cannabis Tax
- Energy Resources Surcharge
- Emergency Telephone Users Surcharge
- Prepaid Mobile Telephony Services Surcharge Collection Act
- Hazardous Substances Tax
- Childhood Lead Poisoning Prevention Fee
- Occupational Lead Poisoning Prevention Fee
- Integrated Waste Management Fee
- Underground Storage Tank Maintenance Fee
- Oil Spill, Response, Prevention, and Administration Fees
- Lumber Products Assessment
- Fee Collection Procedures
- Special Taxes Administration - Miscellaneous
- Forms
- Proposed Change to Regulations
- Publications
- Proposed Annotations (CLD)
- Annotations
- Motor Vehicle Fuel Tax
- Use Fuel Tax
- Diesel Fuel Tax
- Alcoholic Beverage Tax
- Cigarette and Tobacco Products Tax
- Cigarette and Tobacco Products Licensing Act
- Tax on Insurers
- Energy Resources Surcharge
- Emergency Telephone Users Surcharge
- Hazardous Substances Tax
- Covered Electronic Waste Recycling Fee
- Childhood Lead Poisoning Prevention Fee
- Occupational Lead Poisoning Prevention Fee
- Integrated Waste Management Fee
- Underground Storage Tank Maintenance Fee
- California Tire Fee
- Oil Spill Response, Prevention, and Administration Fees
- Natural Gas Surcharge
- Special Notices
- Manuals
- Tax Information Bulletins
- Special Taxes and Fees Newsletters
- Tax Practitioners’ Newsletter
- Agency Reports