Tax Rates – Special Taxes and Fees
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Alcoholic Beverage Tax
| Categories |
Rate Per Wine Gallon
July 15, 1991 – Present |
| Distilled Spirits (100 proof or less) |
$3.30 |
| Distilled Spirits (over 100 proof) |
$6.60 |
| Beer |
$0.20 |
| Wine |
$0.20 |
| Sparkling hard cider |
$0.20 |
| Champagne and sparkling wine |
$0.30 |
California Electronic Cigarette Excise Tax (CECET)
| Effective Date |
Rate on Retail Sales Price (excluding sales and use tax) |
| July 1, 2022 – Present |
12.5% |
Beginning January 1, 2013, California law requires a one percent (1%) assessment on purchases of lumber products and engineered wood products for use in California, based on the selling price of the products.
The law affects retailers of lumber products or engineered wood products and purchasers, including construction contractors, who use these products in California. Visit our California Lumber Products Assessment Guide for additional information.
California Tire Fee
| Effective Date |
Rate Per New Tire |
| January 1, 2005 – Present |
$1.75 |
| January 1, 2001 |
$1.00 |
| January 1, 1997 |
$0.25 |
Cannabis Excise Tax
| Effective Date |
Excise Tax Rate of Gross Receipts |
| January 1, 2023 – Present |
15% |
* Assembly Bill 195 (Stats. 2022, ch. 56) amended the Cannabis Tax Law, which provides that the cannabis excise tax is based on gross receipts from the retail sale of cannabis or cannabis products effective January 1, 2023.
Cannabis Excise Tax
| Effective Date |
Excise Tax Rate
of Average Market Price |
Mark-Up Rate
for Arm's Length Transactions
|
| July 1, 2022 – December 31, 2022 |
15% |
75% |
| January 1, 2020 – June 30, 2022 |
15% |
80% |
| January 1, 2018 – December 31, 2019 |
15% |
60% |
* The mark-up rate was determined by CDTFA on a biannual basis in six-month intervals through the reporting period ending December 31, 2022.
Cultivation Tax
| Effective Date |
Cannabis Flower |
Cannabis Leaves |
Fresh Cannabis Plants |
| January 1, 2022 – June 30, 2022 |
$10.08 per dry-weight ounce |
$3.00 per dry-weight ounce |
$1.41 per ounce |
| January 1, 2020 – December 31, 2021 |
$9.65 per dry-weight ounce |
$2.87 per dry-weight ounce |
$1.35 per ounce |
| January 1, 2018 – December 31, 2019 |
$9.25 per dry-weight ounce |
$2.75 per dry-weight ounce |
$1.29 per ounce |
* All fresh cannabis plants must be weighed within two hours of harvesting.
** Effective 7/1/22, the cultivation tax ends. AB 195 (Stats. 2022, ch. 56)
For assessment years after 2000, the fee is determined by the Department of Public Health based on market
share and there is no longer a per gallon rate.
Childhood Lead Poisoning Prevention Fee
Prod.
Dist.
Year |
Fee
Assessment
Year |
Fee
Due
Year |
Rate Per Gallon
Architectural
Coating |
Rate Per Gallon
Petroleum Industry |
Rate Per Pound
Ambient Air Industry |
| 1999 |
2000 |
2001 |
$.022757 |
$.000697 |
$.757024 |
| 1998 |
1999 |
2000 |
$.026053 |
$.000756 |
$.757024 |
| 1997 |
1998 |
1999 |
$.030614 |
$.000754 |
$.757245 |
| 1996 |
1997 |
1998 |
$.032380 |
$.000740 |
$.757200 |
| 1995 |
1996 |
1997 |
$.037400 |
$.000755 |
$.757200 |
| 1994 |
1995 |
1996 |
$.033481 |
$.000760 |
$.726618 |
| 1993 |
1994 |
1995 |
$.030947 |
$.000764 |
$.756899 |
| 1992 |
1993 |
1994 |
$.030859 |
$.000758 |
$.756981 |
| 1991 |
1992 |
1993 |
$.023880 |
$.000762 |
$.769199 |
Cigarette and Tobacco Products License Fees
| License Types |
Fees for January 1, 2008 – June 8, 2016 |
Fees for June 9, 2016 – December 31, 2016 |
Fees Effective January 1, 2017 |
| Retailer (Application Fee) |
$100 per location (one-time fee) |
$265 per location (one-time fee) |
$265 per location (one-time fee) |
| Retailer (Renewal Fee) |
N/A |
N/A |
$265 per location (annually) |
| Retailer License Reinstatement Fee |
$100 per location |
N/A |
N/A |
| Wholesaler/Distributor |
$1,000 per location (annually) |
$1,200 per location (annually) |
$1,200 per location (annually) |
| Manufacturer/Importer of cigarettes (administration fee) |
Market share based on Business & Professions Code §22979.2(c) (one-time fee) |
Market share based on Business & Professions Code §22979.2(c) (one-time fee) |
Market share based on Business & Professions Code §22979.2(c) (one-time fee) |
| Manufacturer/Importer of chewing tobacco or snuff |
$10,000 (one-time fee) |
$10,000 (one-time fee) |
$10,000 (one-time fee) |
| Manufacturer/Importer of all other tobacco products excluding chewing tobacco & snuff |
$2,000 (one-time fee) |
$2,000 (one-time fee) |
$2,000 (one-time fee) |
Cigarette and Tobacco Products Tax
| Effective Date |
Cigarettes |
Other Tobacco Products |
| July 1, 2023 |
$0.1435/cigarette ($2.87/pack of 20s) |
56.32% of wholesale cost |
| July 1, 2022 |
$0.1435/cigarette ($2.87/pack of 20s) |
61.74% of wholesale cost |
| July 1, 2021 |
$0.1435/cigarette ($2.87/pack of 20s) |
63.49% of wholesale cost |
| July 1, 2020 |
$0.1435/cigarette ($2.87/pack of 20s) |
56.93% of wholesale cost |
| July 1, 2019 |
$0.1435/cigarette ($2.87/pack of 20s) |
59.27% of wholesale cost |
| July 1, 2018 |
$0.1435/cigarette ($2.87/pack of 20s) |
62.78% of wholesale cost |
| July 1, 2017 |
$0.1435/cigarette ($2.87/pack of 20s) |
65.08% of wholesale cost |
| April 1, 2017 |
$0.1435/cigarette ($2.87/pack of 20s) |
27.30% of wholesale cost |
| July 1, 2016 |
$0.0435/cigarette ($0.87/pack of 20s) |
27.30% of wholesale cost |
| July 1, 2015 |
$0.0435/cigarette ($0.87/pack of 20s) |
28.13% of wholesale cost |
| July 1, 2014 |
$0.0435/cigarette ($0.87/pack of 20s) |
28.95% of wholesale cost |
| July 1, 2013 |
$0.0435/cigarette ($0.87/pack of 20s) |
29.82% of wholesale cost |
| July 1, 2012 |
$0.0435/cigarette ($0.87/pack of 20s) |
30.68% of wholesale cost |
| July 1, 2011 |
$0.0435/cigarette ($0.87/pack of 20s) |
31.73% of wholesale cost |
| July 1, 2010 |
$0.0435/cigarette ($0.87/pack of 20s) |
33.02% of wholesale cost |
| July 1, 2009 |
$0.0435/cigarette ($0.87/pack of 20s) |
41.11% of wholesale cost |
| July 1, 2008 |
$0.0435/cigarette ($0.87/pack of 20s) |
45.13% of wholesale cost |
Electronic Waste Recycling Fee
| Categories |
2005 to 2008 |
2009 to 2010 |
2011 to 2012 |
2013 to 2016 |
2017 to 2019 |
January 1, 2020 to Present |
| More than four inches but less than 15 inches |
$6 |
$8 |
$6 |
$3 |
$5 |
$4 |
| At least 15 inches but less than 35 inches |
$8 |
$16 |
$8 |
$4 |
$6 |
$5 |
| 35 inches or more |
$10 |
$25 |
$10 |
$5 |
$7 |
$6 |
This rate section is for telecommunication service suppliers registered and reporting to CDTFA under the Emergency Telephone Users Surcharge Program. The surcharge amounts are based on each access line when a service user subscribes with a service supplier and with each retail purchase of prepaid mobile telephony services in California. Sellers of prepaid wireless services may visit the Prepaid MTS Local Charge Rates for detailed information on local charge rates.
911 and 988 Surcharges
| Surcharge Type |
Effective January 1, 2020 – December 31,2022 |
Effective January 1, 2023 |
| 911 Surcharge |
$0.30 |
$0.30 |
| 988 Surcharge |
N/A |
$0.08 |
Notes
- Senate Bill 96 (Stats.2019, Ch. 54) amends the Emergency Telephone Users Surcharge from a percentage-based surcharge to a flat rate surcharge amount effective January 1, 2020.
- Senate Bill 988 (Stats.2022, Ch. 747) amends the Emergency Telephone Users Surcharge Act adding a new 988 surcharge effective January 1, 2023.
Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for Telecommunication Service Suppliers
| Surcharge Rates |
2008-2013 |
2014-2015 |
2016-2018 |
2019 |
| Emergency telephone users surcharge rate as a percentage applied to intrastate telephone communication service charges billed, including intrastate VoIP (excluding prepaid mobile telephony services) |
0.50% |
0.75% |
0.75% |
0.75% |
| Prepaid 911 surcharge rate as a percentage applied to the selling price of prepaid mobile telephony products/services sold by a direct seller (see below for information on the total prepaid mobile telephony surcharge rate and local charges) |
N/A |
N/A |
0.75% |
N/A |
Notes
- Assembly Bill 1717 (Stats. 2014, Ch. 885) added the prepaid mobile telephony services surcharge effective January 1, 2016, to January 1, 2020.
- Effective January 1, 2019, the Prepaid Mobile Telephony Services Surcharge no longer applies, and intrastate prepaid telephone services are subject to the Emergency Telephone Users Surcharge. For information on the local charge rates, see Prepaid MTS Local Charges.
Energy Resources Surcharge (Electrical)
| Effective Date |
Rate Per Kilowatt Hour |
| January 1, 2019 – Present |
$.00030 |
| January 1, 2011 |
$.00029 |
| January 1, 2008 |
$.00022 |
Fire Prevention Fee
| Fiscal Year |
Fee Amount Per Billed Fiscal Year* |
| July 1, 2017 – Present |
N/A** |
| July 1, 2013 – June 30, 2017 |
$152.33 per habitable structure located in a State Responsibility Area (SRA).*** |
| July 1, 2011 – June 30, 2013 |
$150.00 per habitable structure located in a State Responsibility Area (SRA).*** |
* A fiscal year is July 1 through June 30.
** Effective July 1, 2017, the fee is suspended for future billing periods. AB 398 (Stats. 2017, Ch. 135)
*** Owners of habitable structures located in the SRA on record as of July 1 that are within the boundaries of a local fire protection agency will receive a reduction of $35 per habitable structure. |
For the tax on insurers program, the agency's responsibilities include issuing deficiency assessments, refunds,
and evaluating appeals. For detailed information regarding rates, please contact the Department of Insurance
at 1-800-927-4357 or visit their website at www.insurance.ca.gov.
Integrated Waste Management Fee (Solid Waste)
| Categories |
January 1, 1990 – June 30, 1990
Rate Per Ton |
July 1, 1990 – June 30, 1994
Rate Per Ton |
July 1, 1994 – June 30, 2002
Rate Per Ton |
July 1, 2002 – Present
Rate Per Ton |
| Solid Waste |
$0.50 |
$0.75 |
$1.34 |
$1.40 |
| Nonhazardous Wood Waste |
$0.75 |
$0.75 |
$0.75 |
$0.75 |
Lead-Acid Battery Fees
| Battery Fee Type |
April 1, 2017
to March 31, 2022 |
Effective April 1, 2022 |
| California Battery Fee |
$1.00 |
$2.00 |
| Manufacturer Battery Fee |
$1.00 |
$2.00 |
Marine Invasive Species Fee (Ballast Water)
| Effective Date |
Rate Per Qualifying Vessel* |
| April 1, 2017 – Present |
$1000 |
| November 1, 2009 – March 31, 2017 |
$850 |
| August 1, 2008 – October 31, 2009 |
$625 |
| September 1, 2005 – July 31, 2008 |
$850 |
| February 1, 2004 – August 31, 2005 |
$500 |
| July 1, 2002 – January 31, 2004 |
$200 |
| April 30, 2000 – June 30, 2002 |
$400 |
| January 1, 2000 – April 29, 2000 |
$600 |
*Arrival in a California port from a port or place outside California waters
ALPINE NATURAL GAS
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Residential |
0.04540 |
0.08970 |
0.027025 |
0.05410 |
0.0285 |
0.0649 |
| Commercial/Retail |
N/A |
0.08970 |
N/A |
0.05410 |
N/A |
0.0649 |
PACIFIC GAS & ELECTRIC
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Residential |
0.02959 |
0.07021 |
0.06215 |
0.10346 |
0.06438 |
0.11055 |
| Small Commercial |
0.03585 |
0.07647 |
0.02106 |
0.06237 |
0.03867 |
0.08484 |
| Large Commercial |
0.02477 |
0.06539 |
0.01480 |
0.05611 |
0.02650 |
0.07267 |
| Industrial (G-NT-Distribution) |
N/A |
0.07656 |
N/A |
0.06270 |
N/A |
0.08576 |
| Industrial (G-NT-Transmission/ Backbone) |
N/A |
0.05305 |
N/A |
0.04920 |
N/A |
0.05824 |
| Natural Gas Vehicle |
N/A |
0.04308 |
N/A |
0.04380 |
N/A |
0.04866 |
| Liquid Natural Gas |
N/A |
0.04308 |
N/A |
0.04380 |
N/A |
0.04866 |
SAN DIEGO GAS & ELECTRIC CO.
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Residential |
0.00584 |
0.05761 |
0.04035 |
0.09557 |
0.04462 |
0.08881 |
| Commercial/Industrial |
0.00545 |
0.05722 |
0.04920 |
0.10443 |
0.03891 |
0.08310 |
| Natural Gas Vehicle |
N/A |
0.06114 |
N/A |
0.11353 |
N/A |
0.11783 |
SAN DIEGO GAS & ELECTRIC CO. – Noncore
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Commercial/Industrial |
N/A |
0.05782 |
N/A |
0.11160 |
N/A |
0.08838 |
SOUTHERN CALIFORNIA GAS CO. – Core
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Residential |
0.02278 |
0.07037 |
0.02241 |
0.07682 |
0.06681 |
0.11301 |
| Commercial/Industrial |
0.05953 |
0.10712 |
0.05821 |
0.11262 |
0.08963 |
0.13583 |
| Gas Air Conditioning |
0.19682 |
0.24441 |
0.19220 |
0.24661 |
0.29915 |
0.34535 |
| Gas Engine |
N/A |
0.09923 |
N/A |
0.10494 |
N/A |
0.12351 |
| Natural Gas Vehicle |
N/A |
0.04759 |
N/A |
0.05441 |
N/A |
0.04620 |
SOUTHERN CALIFORNIA GAS CO. – Noncore
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Commercial/Industrial |
N/A |
0.05344 |
N/A |
0.06014 |
N/A |
0.05506 |
SOUTHWEST GAS CORPORATION Southern California Territory – Core
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Residential |
0.03714 |
0.14395 |
0.03595 |
0.16288 |
0.06533 |
0.21467 |
| Commercial/Industrial |
0.03714 |
0.14395 |
0.03595 |
0.16288 |
0.06533 |
0.21467 |
| Gas Engine |
N/A |
0.14395 |
N/A |
0.16288 |
N/A |
0.21467 |
| Natural Gas Vehicle |
N/A |
0.14395 |
N/A |
0.16288 |
N/A |
0.21467 |
SOUTHWEST GAS CORPORATION Southern California Territory – Noncore
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Commercial/Industrial |
N/A |
0.14395 |
N/A |
0.16288 |
N/A |
0.21467 |
Northern CA/So. Lake Tahoe Territory – Core
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Residential |
0.03714 |
0.04621 |
0.03595 |
0.05245 |
0.06533 |
0.08786 |
| Commercial/Industrial |
0.03714 |
0.04621 |
0.03595 |
0.05245 |
0.06533 |
0.08786 |
| Gas Engine |
N/A |
0.04621 |
N/A |
0.05245 |
N/A |
0.08786 |
| Natural Gas Vehicle |
N/A |
0.04621 |
N/A |
0.05245 |
N/A |
0.08786 |
Northern CA/So. Lake Tahoe Territory – Noncore
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Commercial/Industrial |
N/A |
0.04621 |
N/A |
0.05245 |
N/A |
0.08786 |
WEST COAST GAS CO.
| Category |
2021 CARE (rates in dollars/ per therm) |
2021 non-CARE (rates in dollars/ per therm) |
2022 CARE (rates in dollars/ per therm) |
2022 non-CARE (rates in dollars/ per therm) |
2023 CARE (rates in dollars/ per therm) |
2023 non-CARE (rates in dollars/ per therm) |
| Non-exempt |
0.00243 |
0.01082 |
0.00251 |
0.01046 |
0.00248 |
0.01064 |
ALPINE NATURAL GAS
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Residential |
0.02990 |
0.06120 |
0.04020 |
0.07890 |
0.04960 |
0.10250 |
0.05100 |
0.09020 |
0.04280 |
0.09410 |
0.04290 |
0.08730 |
| Commercial/Retail |
N/A |
0.06120 |
N/A |
0.07890 |
N/A |
0.10250 |
N/A |
0.09020 |
N/A |
0.09410 |
N/A |
0.08730 |
PACIFIC GAS & ELECTRIC
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Residential |
0.06634 |
0.08898 |
0.08026 |
0.10197 |
0.06743 |
0.09580 |
0.06321 |
0.08849 |
0.06478 |
0.09047 |
0.01015 |
0.03651 |
| Small Commercial |
0.02129 |
0.04441 |
0.02117 |
0.04472 |
0.02200 |
0.04371 |
0.01704 |
0.04232 |
0.01750 |
0.04319 |
0.03225 |
0.05861 |
| Large Commercial |
0.07388 |
0.09743 |
0.08102 |
0.10273 |
0.06905 |
0.09750 |
0.06576 |
0.09104 |
0.06973 |
0.09542 |
0.02234 |
0.04870 |
| Industrial (G-NT-Distribution) |
N/A |
0.04349 |
N/A |
0.04379 |
N/A |
0.04650 |
N/A |
0.04228 |
N/A |
0.04351 |
N/A |
0.05871 |
| Industrial (G-NT-Transmission/ Backbone) |
N/A |
0.03488 |
N/A |
0.03222 |
N/A |
0.03710 |
N/A |
0.03359 |
N/A |
0.03439 |
N/A |
0.03728 |
| Natural Gas Vehicle |
N/A |
0.02602 |
N/A |
0.02433 |
N/A |
0.03090 |
N/A |
0.02770 |
N/A |
0.02811 |
N/A |
0.02857 |
| Liquid Natural Gas |
N/A |
0.02602 |
N/A |
0.02433 |
N/A |
0.03090 |
N/A |
0.02770 |
N/A |
0.02811 |
N/A |
0.02857 |
SAN DIEGO GAS & ELECTRIC CO. – Core
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Residential |
0.04383 |
0.08288 |
0.03555 |
0.07226 |
0.04553 |
0.06658 |
0.05951 |
0.06758 |
0.03029 |
0.05491 |
0.04092 |
0.06970 |
| Commercial/Industrial |
0.01095 |
0.05000 |
0.01814 |
0.05485 |
0.05133 |
0.07238 |
0.05149 |
0.05956 |
0.04148 |
0.06610 |
0.01227 |
0.04105 |
| Natural Gas Vehicle |
N/A |
0.04589 |
N/A |
0.04191 |
N/A |
0.02427 |
N/A |
0.01260 |
N/A |
0.02660 |
N/A |
0.03265 |
SAN DIEGO GAS & ELECTRIC CO. – Noncore
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Commercial/Industrial |
N/A |
0.04830 |
N/A |
0.04946 |
N/A |
0.06745 |
N/A |
0.05123 |
N/A |
0.06318 |
N/A |
0.03504 |
SOUTHERN CALIFORNIA GAS CO. – Core
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Residential |
0.07526 |
0.10738 |
0.07607 |
0.09955 |
0.07268 |
0.09842 |
0.06977 |
0.09402 |
0.07558 |
0.10060 |
0.07423 |
0.10252 |
| Commercial/Industrial |
0.04572 |
0.07784 |
0.04779 |
0.07127 |
0.04560 |
0.07134 |
0.03990 |
0.06416 |
0.05384 |
0.07887 |
0.04888 |
0.07718 |
| Gas Air Conditioning |
0.07449 |
0.10661 |
0.07794 |
0.10142 |
0.08331 |
0.10906 |
0.07254 |
0.09680 |
0.09938 |
0.12441 |
0.09051 |
0.11880 |
| Gas Engine |
N/A |
0.08154 |
N/A |
0.07518 |
N/A |
0.06834 |
N/A |
0.06150 |
N/A |
0.07573 |
N/A |
0.07434 |
| Natural Gas Vehicle |
N/A |
0.03212 |
Natural Gas Vehicle |
N/A |
N/A |
0.02574 |
N/A |
0.02425 |
N/A |
0.02503 |
N/A |
0.02829 |
SOUTHERN CALIFORNIA GAS CO. – Noncore
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Commercial/Industrial |
N/A |
0.03656 |
Commercial/Industrial |
N/A |
N/A |
0.03042 |
N/A |
0.02834 |
N/A |
0.03058 |
N/A |
0.03330 |
SOUTHWEST GAS CORPORATION Southern California Territory – Core
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Residential |
0.04474 |
0.10346 |
0.03984 |
0.15841 |
0.01755 |
0.14256 |
0.01587 |
0.11505 |
0.04724 |
0.10691 |
0.05606 |
0.15990 |
| Commercial/Industrial |
0.04474 |
0.10346 |
0.03984 |
0.15841 |
0.01755 |
0.14256 |
0.01587 |
0.11505 |
0.04724 |
0.10691 |
0.05606 |
0.15990 |
| Gas Engine |
N/A |
0.10346 |
N/A |
0.15841 |
N/A |
0.14256 |
N/A |
0.11505 |
N/A |
0.10691 |
N/A |
0.15990 |
| Natural Gas Vehicle |
N/A |
0.10346 |
N/A |
0.15841 |
N/A |
0.14256 |
N/A |
0.11505 |
N/A |
0.10691 |
N/A |
0.15990 |
SOUTHWEST GAS CORPORATION Southern California Territory – Noncore
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Commercial/Industrial |
N/A |
0.10346 |
N/A |
0.15841 |
N/A |
0.14256 |
N/A |
0.11505 |
N/A |
0.10691 |
N/A |
0.15990 |
Northern CA/So. Lake Tahoe Territory – Core
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Residential |
0.04474 |
0.05803 |
0.03984 |
0.05362 |
0.01755 |
0.02947 |
0.01587 |
0.02841 |
0.04724 |
0.05815 |
0.05606 |
0.06385 |
| Commercial/Industrial |
0.04474 |
0.05803 |
0.03984 |
0.05362 |
0.01755 |
0.02947 |
0.01587 |
0.02841 |
0.04724 |
0.05815 |
0.05606 |
0.06385 |
| Gas Engine |
N/A |
0.05803 |
N/A |
0.05362 |
N/A |
0.02947 |
N/A |
0.02841 |
N/A |
0.05815 |
N/A |
0.06385 |
| Natural Gas Vehicle |
N/A |
0.05803 |
N/A |
0.05362 |
N/A |
0.02947 |
N/A |
0.02841 |
N/A |
0.05815 |
N/A |
0.06385 |
Northern CA/So. Lake Tahoe Territory – Noncore
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Commercial/Industrial |
N/A |
0.05803 |
N/A |
0.05362 |
N/A |
0.02947 |
N/A |
0.02841 |
N/A |
0.05815 |
N/A |
0.06385 |
WEST COAST GAS CO.
| Category |
2015 CARE (rates in dollars/ per therm) |
2015 non-CARE (rates in dollars/ per therm) |
2016 CARE (rates in dollars/ per therm) |
2016 non-CARE (rates in dollars/ per therm) |
2017 CARE (rates in dollars/ per therm) |
2017 non-CARE (rates in dollars/ per therm) |
2018 CARE (rates in dollars/ per therm) |
2018 non-CARE (rates in dollars/ per therm) |
2019 CARE (rates in dollars/ per therm) |
2019 non-CARE (rates in dollars/ per therm) |
2020 CARE (rates in dollars/ per therm) |
2020 non-CARE (rates in dollars/ per therm) |
| Non-exempt |
0.00226 |
0.00981 |
0.00211 |
0.00966 |
0.00218 |
0.00973 |
0.00221 |
0.00976 |
0.00251 |
0.01090 |
0.00238 |
0.01077 |
Category A
| Number of Employees |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
| Less than 10 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| 10 to 99 |
$321 |
$328 |
$336 |
$349 |
$360 |
$365 |
$381 |
$413 |
| 100 to 499 |
$644 |
$658 |
$675 |
$701 |
$723 |
$733 |
$765 |
$828 |
| 500 or more |
$1,608 |
$1,642 |
$1,684 |
$1,749 |
$1,804 |
$1,829 |
$1,910 |
$2,068 |
Category B
| Number of Employees |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
| Less than 10 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| 10 to 99 |
$461 |
$471 |
$483 |
$502 |
$518 |
$525 |
$548 |
$593 |
| 100 to 499 |
$1,285 |
$1,312 |
$1,346 |
$1,398 |
$1,442 |
$1,462 |
$1,527 |
$1,653 |
| 500 or more |
$3,680 |
$3,758 |
$3,855 |
$4,005 |
$4,130 |
$4,187 |
$4,372 |
$4,734 |
Category A
| Number of Employees |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
| Less than 10 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| 10 to 99 |
$278 |
$292 |
$288 |
$291 |
$299 |
$305 |
$310 |
$317 |
| 100 to 499 |
$559 |
$587 |
$578 |
$583 |
$599 |
$611 |
$622 |
$636 |
| 500 or more |
$1,395 |
$1,465 |
$1,444 |
$1,458 |
$1,498 |
$1,527 |
$1,554 |
$1,588 |
Category B
| Number of Employees |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
| Less than 10 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| 10 to 99 |
$400 |
$420 |
$414 |
$418 |
$429 |
$437 |
$445 |
$455 |
| 100 to 499 |
$1,116 |
$1,172 |
$1,155 |
$1,166 |
$1,198 |
$1,221 |
$1,242 |
$1,269 |
| 500 or more |
$3,195 |
$3,355 |
$3,306 |
$3,337 |
$3,428 |
$3,494 |
$3,555 |
$3,633 |
Oil Spill Prevention and Administration Fee
| Effective Date |
Rate Per Barrel |
| July 1, 2023 |
$0.091 |
| October 1, 2021 – June 30, 2023 |
$0.085 |
| January 1, 2012 – September 30, 2021 |
$0.065 |
| January 20, 2003 – December 31, 2011 |
$0.050 |
| September 24, 1990 – January 19, 2003 |
$0.040 |
*Beginning July 1, 2023, and every July 1 thereafter, the OSPA fee will adjust based on changes in the California Consumer Price Index.
Oil Spill Response Fee
Oil Spill Response Fee
| Effective Date |
Rate Per Barrel |
Fee |
| September 24, 1990 – Present |
$.25 |
Not collected currently.
Fund maximum reached with January 1991 filing. |
Timber Yield Tax
| Effective Date |
Rate on Assessed Value |
| January 1, 1982 – Present |
2.90% |
| June 6, 1978 to December 31, 1981 |
3.00% |
| April 1, 1977 to June 5, 1978 |
6.00% |
Underground Storage Tank Maintenance Fee
| Effective Date |
Rate Per Gallon |
| January 1, 2015 – Present |
$.020 |
| January 1, 2014 |
$.014 |
| January 1, 2010 |
$.020 |
| January 1, 2006 |
$.014 |
| January 1, 2005 |
$.013 |
| January 1, 1997 |
$.012 |
| January 1, 1996 |
$.009 |
| January 1, 1995 |
$.007 |
| January 1, 1991 |
$.006 |
Water Rights Fee
| Categories |
July 1, 2017 thru June 30, 2018 |
July 1, 2018 thru June 30, 2019 |
July 1, 2019 thru June 30, 2020 |
July 1, 2020 thru June 30, 2021 |
July 1, 2021 thru June 30, 2022 |
July 1, 2022 thru June 30, 2023 |
| Permit & License |
$150 plus $0.069 per each acre-foot greater than 10 acre-feet |
$225 plus $0.073 per each acre-foot greater than 10 acre-feet |
$300 plus $0.085 per each acre-foot greater than 10 acre-feet |
$300 plus $0.090 per each acre-foot greater than 10 acre-feet |
$300 plus $0.099 per each acre-foot greater than 10 acre-feet |
$300 plus $0.106 per each acre-foot greater than 10 acre-feet |
| Pending Application |
$150 plus $0.069 per each acre-foot greater than 10 acre-feet |
$750 plus $0.073 per each acre-foot greater than 10 acre-feet |
$750 plus $0.085 per each acre-foot greater than 10 acre-feet |
$750 plus $0.090 per each acre-foot greater than 10 acre-feet |
$750 plus $0.099 per each acre-foot greater than 10 acre-feet |
$750 plus $0.106 per each acre-foot greater than 10 acre-feet |
| Petition |
$1,000 |
$1,000 |
$1,000 + $0.40 per each acre-foot up to $10,000 |
$1,000 + $0.40 per each acre-foot up to $10,000 |
$1,000 + $0.40 per each acre-foot up to $10,000 |
$1,000 + $0.40 per each acre-foot up to $10,000 |
| Water Lease (for leases under Water Code 1020 or 1025 starting with FY 2019-20, et seq. involving water districts) |
$1,000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. |
$1,000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. |
Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect |
Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect |
Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect |
Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect |
| Projects under review for 401 certification for FERC licensing |
$1,000 plus $0.430 per Kilowatt |
$1,000 plus $0.430 per Kilowatt |
$1,000 plus $0.50 per Kilowatt |
$1,000 plus $0.61 per Kilowatt |
$1,000 plus $0.669 per Kilowatt |
$1,000 plus $0.717 per Kilowatt |
| Projects issued FERC licenses pursuant to 401 certification |
$100 plus $0.125 per Kilowatt |
$100 plus $0.125 per Kilowatt |
$100 plus $0.25 per Kilowatt |
$100 plus $0.30 per Kilowatt |
$100 plus $0.329 per Kilowatt |
$100 plus $0.353 per Kilowatt |
| Small Domestic or Livestock Pond Annual Fee |
N/A |
N/A |
$75 |
$100 |
$100 |
$100 |
| Small Irrigation Use Registration (SIUR) Annual Fee |
N/A |
N/A |
$100 |
$100 |
$100 |
$100 |
| SIUR filed with Cannabis SIUR Annual Fee with same water right Annual Fee |
N/A |
N/A |
$50 |
$50 |
$50 |
$50 |
| Cannabis SIUR Annual Fee |
N/A |
N/A |
$750 |
$750 |
$750 |
$750 |
| Cannabis SIUR with Onstream Reservoir Annual Fee |
N/A |
N/A |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
Water Rights Fee
| Categories |
July 1, 2011 thru June 30, 2013 |
July 1, 2013 thru June 30, 2014 |
July 1, 2014 thru June 30, 2015 |
July 1, 2015 thru June 30, 2016 |
July 1, 2016 thru June 30, 2017 |
| Permit & License |
$150 plus $0.050 per each acre-foot greater than 10 acre-feet |
$150 plus $0.053 per each acre-foot greater than 10 acre-feet |
$150 plus $0.058 per each acre-foot greater than 10 acre-feet |
$150 plus $0.063 per each acre-foot greater than 10 acre-feet |
$150 plus $0.066 per each acre-foot greater than 10 acre-feet |
| Pending Application |
$150 plus $0.050 per each acre-foot greater than 10 acre-feet |
$150 plus $0.053 per each acre-foot greater than 10 acre-feet |
$150 plus $0.058 per each acre-foot greater than 10 acre-feet |
$150 plus $0.063 per each acre-foot greater than 10 acre-feet |
$150 plus $0.066 per each acre-foot greater than 10 acre-feet |
| Petition |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
| Water Lease (for leases under Water Code 1020 et seq. involving water districts) |
$1,000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. |
$1,000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. |
$1,000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. |
$1,000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. |
$1,000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. |
| Projects under review for 401 certification for FERC licensing |
$1,000 plus $0.342 per Kilowatt |
$1,000 plus $0.342 per Kilowatt |
$1,000 plus $0.430 per Kilowatt |
$1,000 plus $0.430 per Kilowatt |
$1,000 plus $0.430 per Kilowatt |
| Projects issued FERC licenses pursuant to 401 certification |
$100 plus $0.125 per Kilowatt |
$100 plus $0.125 per Kilowatt |
$100 plus $0.125 per Kilowatt |
$100 plus $0.125 per Kilowatt |
$100 plus $0.125 per Kilowatt |
Fuel Taxes
| Effective Date |
Rate Per Gallon |
| 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)
| 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 |
| Effective Date |
Diesel Fuel Tax |
Component b |
Rate Per Gallon |
| 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)
| 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 |
| Effective Date |
Rate Per Gallon |
| 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) |
| 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 |
| 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 |
| January 1, 2002 – Present |
$0.18 |
Effective Date: July 1, 2023
| Categories |
Gasoline |
Diesel |
| Federal Fuel Tax |
$0.184 |
$0.244 |
| State Fuel Tax |
$0.579 |
$0.441 |
| Sales Tax (1) |
Determined at the Retail Location |
There are additional state taxes and fees which may or may not be stated on a wholesale receipt or invoice.
- Oil Spill Prevention and Administration Fee
- Prepaid Sales Tax
(1) For more information on the Sales Tax Rates, please see the resources listed below.
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 |
Hazardous Substance Taxes
The new generation and handling fee became effective January 1, 2022 due to Senate Bill 158. This new fee replaces the generator fee that was repealed.
| Volume Generated in Calendar Year 2021 |
Fee Rate for Reporting Period 2022
(applies to payments due fiscal year 22/23) |
| Less than 5 tons |
$0 |
| 5 tons or more |
$49.25 per ton or portion of a ton per site for 5 or more tons of hazardous waste |
The hazardous waste generator fee is repealed and replaced with a new generation and handling fee effective January 1, 2022 (Senate Bill 158).
| Volume Generated |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
| Less than 5 tons |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| 5 to 24.9 tons |
$220 |
$224 |
$230 |
$239 |
$247 |
$250 |
| 25 to 49.9 tons |
$1,758 |
$1,795 |
$1,842 |
$1,913 |
$1,973 |
$2,000 |
| 50 to 249.9 tons |
$4,395 |
$4,488 |
$4,604 |
$4,783 |
$4,932 |
$5,000 |
| 250 to 499.9 tons |
$21,975 |
$22,440 |
$23,020 |
$23,915 |
$24,660 |
$25,000 |
| 500 to 999.9 tons |
$43,950 |
$44,880 |
$46,040 |
$47,830 |
$49,320 |
$50,000 |
| 1000 to 1999.9 tons |
$65,925 |
$67,320 |
$69,060 |
$71,745 |
$73,980 |
$75,000 |
| 2000 tons or more |
$87,900 |
$89,760 |
$92,080 |
$95,660 |
$98,640 |
$100,000 |
Generator Fee
| Generator Size |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
| Less than 5 tons |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| 5 to 24.9 tons |
$191 |
$200 |
$197 |
$199 |
$205 |
$209 |
$212 |
$217 |
| 25 to 49.9 tons |
$1,526 |
$1,603 |
$1,580 |
$1,594 |
$1,638 |
$1,669 |
$1,698 |
$1,736 |
| 50 to 249.9 tons |
$3,815 |
$4,007 |
$3,949 |
$3,986 |
$4,094 |
$4,173 |
$4,246 |
$4,339 |
| 250 to 499.9 tons |
$19,075 |
$20,035 |
$19,745 |
$19,930 |
$20,470 |
$20,865 |
$21,230 |
$21,695 |
| 500 to 999.9 tons |
$38,150 |
$40,070 |
$39,490 |
$39,860 |
$40,940 |
$41,730 |
$42,460 |
$43,390 |
| 1000 to 1999.9 tons |
$57,225 |
$60,105 |
$59,235 |
$59,790 |
$61,410 |
$62,595 |
$63,690 |
$65,085 |
| 2000 tons or more |
$76,300 |
$80,140 |
$78,980 |
$79,720 |
$81,880 |
$83,460 |
$84,920 |
$86,780 |
* For these categories, fees apply to the first 5,000 tons of hazardous wastes in each category disposed of, or submitted for disposal, in this state at each specific offsite facility by each generator, or at each specific onsite facility, per month.
** The hazardous waste disposal fee ends on June 30, 2022 (Senate Bill 158).
Disposal Fee
| Waste Type |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
| Exempt waste |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
| Non-RCRA hazardous waste (including asbestos) * |
$19.30 |
$20.27 |
$19.98 |
$20.16 |
$20.71 |
$21.11 |
$21.48 |
$21.95 |
| Non-RCRA hazardous waste generated in a cleanup action (excluding asbestos) * |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
| RCRA hazardous waste or hazardous waste not elsewhere classified |
$47.81 |
$50.21 |
$49.48 |
$49.95 |
$51.30 |
$52.29 |
$53.21 |
$54.37 |
| RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste * |
$19.30 |
$20.27 |
$19.98 |
$20.16 |
$20.71 |
$21.11 |
$21.48 |
$21.95 |
| RCRA hazardous waste generated in a cleanup action and treated to be a non-RCRA or nonhazardous waste * |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
$5.72 |
| Mining waste * |
$15.39 |
$16.16 |
$15.92 |
$16.07 |
$16.51 |
$16.83 |
$17.12 |
$17.72 |
| Extremely/restricted hazardous waste |
$236.70 |
$248.58 |
$244.96 |
$247.26 |
$253.98 |
$258.88 |
$263.40 |
$269.18 |
| Incineration/dechlorination residue |
$5.92 |
$6.21 |
$6.12 |
$6.18 |
$6.35 |
$6.47 |
$6.59 |
$6.73 |
* For these categories, fees apply to the first 5,000 tons of hazardous wastes in each category disposed of,
or submitted for disposal, in this state at each specific offsite facility by each generator, or at each specific
onsite facility, per month.
| Full Permit |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 - 6/30/2022 |
7/1/2022 - 6/30/2023 |
| Disposal |
$315,980 |
$322,640 |
$330,970 |
$343,810 |
$354,530 |
$359,430 |
$949,100 |
| Large Onsite Treatment |
$94,794 |
$96,792 |
$99,291 |
$103,143 |
$106,359 |
$107,829 |
$284,730 |
| Large Offsite Treatment |
$94,794 |
$96,792 |
$99,291 |
$103,143 |
$106,359 |
$107,829 |
$284,730 |
| Small Treatment |
$63,196 |
$64,528 |
$66,194 |
$68,762 |
$70,906 |
$71,886 |
$189,820 |
| Mini Treatment |
$15,799 |
$16,132 |
$16,549 |
$17,191 |
$17,727 |
$17,972 |
$47,455 |
| Large Storage |
$63,196 |
$64,528 |
$66,194 |
$68,762 |
$70,906 |
$71,886 |
$189,820 |
| Small Storage |
$31,598 |
$32,264 |
$33,097 |
$34,381 |
$35,453 |
$35,943 |
$94,910 |
| Mini Storage |
$7,900 |
$8,066 |
$8,274 |
$8,595 |
$8,863 |
$8,986 |
$23,728 |
| Standardized Permit |
1998 - 6/30/22 |
7/1/2022 - 6/30/23 |
| Series A |
$11,730 |
$55,280 |
| Series B |
$5,497 |
$25,910 |
| Series C |
$4,617 |
$21,760 |
| Series C – Small Quantity |
$2,308 |
$10,880 |
| Post-closure Permit |
1998 - 6/30/22 |
7/1/2022 - 6/30/23 |
| Large < 5 years |
$17,175 |
$80,940 |
| Large 5 years or more |
$10,300 |
$48,550 |
| Medium < 5 years |
$11,450 |
$53,960 |
| Medium 5 years or more |
$6,100 |
$28,750 |
| Small < 5 years |
$5,725 |
$26,980 |
| Small 5 years or more |
$3,050 |
$14,375 |
| Transportable Treatment |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
| Permit-by-Rule |
$1,533 |
$1,565 |
$1,605 |
$1,667 |
$1,719 |
$1,743 |
$4,600 |
| Conditional Exemption |
$38 |
$38 |
$38 |
$38 |
$38 |
$38 |
$180 |
| Conditional Authorization * |
$1,533 |
$1,565 |
$1,605 |
$1,667 |
$1,719 |
$1,743 |
$4,600 |
* This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)
Facility Fee
| Full Permit |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
| Disposal |
$274,340 |
$288,120 |
$283,920 |
$286,590 |
$294,380 |
$300,050 |
$305,280 |
$311,970 |
| Large Onsite Treatment |
$82,302 |
$86,436 |
$85,176 |
$85,977 |
$88,314 |
$90,015 |
$91,584 |
$93,591 |
| Large Offsite Treatment |
$82,302 |
$86,436 |
$85,176 |
$85,977 |
$88,314 |
$90,015 |
$91,584 |
$93,591 |
| Small Treatment |
$54,868 |
$57,624 |
$56,784 |
$57,318 |
$58,876 |
$60,010 |
$61,056 |
$62,394 |
| Mini Treatment |
$13,717 |
$14,406 |
$14,196 |
$14,330 |
$14,719 |
$15,003 |
$15,264 |
$15,599 |
| Large Storage |
$54,868 |
$57,624 |
$56,784 |
$57,318 |
$58,876 |
$60,010 |
$61,056 |
$62,394 |
| Small Storage |
$27,434 |
$28,812 |
$28,392 |
$28,659 |
$29,438 |
$30,005 |
$30,528 |
$31,197 |
| Mini Storage |
$6,859 |
$7,203 |
$7,098 |
$7,165 |
$7,360 |
$7,501 |
$7,632 |
$7,799 |
| Standardized Permit |
1998-2015 |
| Series A |
$11,730 |
| Series B |
$5,497 |
| Series C |
$4,617 |
| Series C – Small Quantity |
$2,308 |
| Post-closure Permit |
1998-2015 |
| Large < 5 years |
$17,175 |
| Large 5 years or more |
$10,300 |
| Medium < 5 years |
$11,450 |
| Medium 5 years or more |
$6,100 |
| Small < 5 years |
$5,725 |
| Small 5 years or more |
$3,050 |
| Transportable Treatment |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
| Permit-by-Rule |
$1,331 |
$1,398 |
$1,378 |
$1,391 |
$1,429 |
$1,457 |
$1,482 |
$1,514 |
| Conditional Exemption |
$38 |
$38 |
$38 |
$38 |
$38 |
$38 |
$38 |
$38 |
| Conditional Authorization * |
$1,331 |
$1,398 |
$1,378 |
$1,391 |
$1,429 |
$1,457 |
$1,482 |
$1,514 |
* This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)
* Effective 9/13/16 the CDTFA no longer collects this fee. SB 839 (Stats. 2016, Ch. 340)
| Land Disposal |
2012 |
2013 |
2014 |
2015 |
2016 |
2017* |
| Large Disposal |
$568,467 |
$579,421 |
$589,520 |
$602,442 |
$610,183 |
N/A |
| Medium Disposal |
$330,983 |
$337,361 |
$343,241 |
$350,765 |
$355,272 |
N/A |
| Small Disposal |
$155,206 |
$158,197 |
$160,954 |
$164,482 |
$166,596 |
N/A |
| Storage and/or Treatment |
2012 |
2013 |
2014 |
2015 |
2016 |
2017* |
| Large Storage/Treatment |
$112,198 |
$114,360 |
$116,353 |
$118,903 |
$120,431 |
N/A |
| Medium Storage/Treatment |
$57,971 |
$59,088 |
$60,118 |
$61,436 |
$62,225 |
N/A |
| Small Storage/Treatment |
$31,789 |
$32,402 |
$32,967 |
$33,690 |
$34,123 |
N/A |
| Transportable Treatment Unit |
2012 |
2013 |
2014 |
2015 |
2016 |
2017* |
| Large Transportable Treatment |
$112,198 |
$114,360 |
$116,353 |
$118,903 |
$120,431 |
N/A |
| Medium Transportable Treatment |
$56,097 |
$57,178 |
$58,175 |
$59,450 |
$60,214 |
N/A |
| Small Transportable Treatment |
$24,311 |
$24,779 |
$25,211 |
$25,764 |
$26,095 |
N/A |
| Incinerators |
2012 |
2013 |
2014 |
2015 |
2016 |
2017* |
| Large Incinerator |
$340,335 |
$346,893 |
$352,939 |
$360,675 |
$365,310 |
N/A |
| Medium Incinerator |
$198,216 |
$202,036 |
$205,557 |
$210,063 |
$212,762 |
N/A |
| Small Incinerator |
$93,496 |
$95,298 |
$96,959 |
$99,084 |
$100,357 |
N/A |
| Standardized Permit |
2012 |
2013 |
2014 |
2015 |
2016 |
2017* |
| Series A |
$47,751 |
$48,671 |
$49,519 |
$50,604 |
$51,254 |
N/A |
| Series B |
$29,811 |
$30,385 |
$30,915 |
$31,593 |
$31,999 |
N/A |
| Series C |
$7,943 |
$8,096 |
$8,237 |
$8,418 |
$8,526 |
N/A |
| Series C – Small Quantity |
$7,943 |
$8,096 |
$8,237 |
$8,418 |
$8,526 |
N/A |
| Post-closure Permit |
2012 |
2013 |
2014 |
2015 |
2016 |
2017* |
| Large |
$56,097 |
$57,178 |
$58,175 |
$59,450 |
$60,214 |
N/A |
| Medium |
$33,661 |
$34,310 |
$34,908 |
$35,673 |
$36,131 |
N/A |
| Small |
$14,957 |
$15,245 |
$15,511 |
$15,851 |
$16,055 |
N/A |
* Effective 9/13/16 the CDTFA no longer collects this fee. SB 839 (Stats. 2016, Ch. 340)
| Number of Employees |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
| 1 to 49 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| 50 to 74 |
$313 |
$320 |
$328 |
$341 |
$352 |
$357 |
$0 |
| 75 to 99 |
$550 |
$562 |
$577 |
$599 |
$618 |
$627 |
$0 |
| 100 to 249 |
$1,094 |
$1,117 |
$1,146 |
$1,190 |
$1,227 |
$1,244 |
$1,261 |
| 250 to 499 |
$2,347 |
$2,396 |
$2,458 |
$2,553 |
$2,633 |
$2,669 |
$2,706 |
| 500 to 999 |
$4,382 |
$4,474 |
$4,590 |
$4,768 |
$4,917 |
$4,985 |
$16,000 |
| 1000 or more |
$14,867 |
$15,181 |
$15,573 |
$16,177 |
$16,681 |
$16,911 |
$54,100 |
Environmental Fee
| Number of Employees |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
| 1 to 49 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| 50 to 74 |
$270 |
$284 |
$280 |
$283 |
$291 |
$297 |
$302 |
$309 |
| 75 to 99 |
$476 |
$500 |
$493 |
$498 |
$512 |
$522 |
$531 |
$543 |
| 100 to 249 |
$950 |
$998 |
$983 |
$992 |
$1,019 |
$1,039 |
$1,057 |
$1,080 |
| 250 to 499 |
$2,037 |
$2,139 |
$2,108 |
$2,128 |
$2,186 |
$2,228 |
$2,267 |
$2,317 |
| 500 to 999 |
$3,803 |
$3,994 |
$3,936 |
$3,973 |
$4,081 |
$4,160 |
$4,233 |
$4,326 |
| 1000 or more |
$12,908 |
$13,556 |
$13,358 |
$13,484 |
$13,850 |
$14,117 |
$14,363 |
$14,678 |
