Fuel Taxes Division - Tax Rates
The tax or fee rate and the year it was introduced or changed is provided below for each program the Fuel Taxes Division administers. The most recent tax or fee rate listed is also the current rate.
Fuel Taxes Division Programs
- Aircraft Jet Fuel
- Childhood Lead Poisoning Prevention Fee
- Diesel Fuel Tax
- International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program
- Motor Vehicle Fuel License Tax (Operative Through December 31, 2001)
- Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
- Oil Spill Response, Prevention, and Administration Fee
- Underground Storage Tank Maintenance Fee
- Use Fuel Tax
- Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel
| Effective Date | Rate Per Gallon |
|---|---|
December 1, 1969 |
$.02 |
For assessment years after 2000, the fee is determined by the Department of Health Services based on market share and there is no longer a per gallon rate.
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 |
| Effective Date | Rate Per Gallon |
|---|---|
July 1, 1995 |
$.18 |
Note: Biodiesel, waste vegetable oil (wvo), and straight vegetable oil (svo) are taxed at the same rate as diesel fuel.
- International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program
Effective Date |
Diesel Fuel Tax |
Component b |
Rate Per Gallon |
|---|---|---|---|
January 1, 2010
|
$.18 | $.193 | $.373 |
January 1, 2009 |
$.18 | $.257 | $.437 |
January 1, 2008 |
$.18 | $.186 | $.366 |
January 1, 2007 |
$.18 | $.187 | $.367 |
January 1, 2006 |
$.18 | $.150 | $.330 |
January 1, 2005 |
$.18 | $.115 | $.295 |
January 1, 2004 |
$.18 | $.098 | $.278 |
January 1, 2003 |
$.18 | $.083 | $.263 |
January 1, 2002 |
$.18 | $.102 | $.282 |
January 1, 2001 |
$.18 | $.091 | $.271 |
January 1, 2000 |
$.18 | $.070 | $.250 |
January 1, 1999 |
$.18 | $.071 | $.251 |
January 1, 1998 |
$.18 | $.083 | $.263 |
July 1, 1995 |
$.18 | $.0 | $.180 |
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 |
| Effective Date | Rate Per Gallon |
|---|---|
January 1, 2002 |
$.18 |
Oil Spill Prevention and Administration Fee
| Effective Date | Rate Per Barrel |
|---|---|
January 20, 2003 |
$.05 |
September 24, 1990 |
$.04 |
Oil Spill Response Fee
| Effective Date | Rate Per Barrel |
|
|---|---|---|
September 24, 1990 |
$.25 | Not collected currently. Fund maximum reached with January 1991 filing. |
| Effective Date | Rate Per Gallon |
|---|---|
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 |
Kerosene, Distillate, & Stove Oil (includes Diesel prior to 7/1/95)
| Effective Date | Rate Per Gallon |
|
|---|---|---|
| July 1, 1995 | $.18 | Diesel fuel tax is removed from the Use Fuel Tax Law to the new Diesel Fuel Tax Law. |
| January 1, 1994 | $.18 | |
| January 1, 1993 | $.17 | |
| January 1, 1992 | $.16 | |
| January 1, 1991 | $.15 | |
| August 1, 1990 | $.14 | |
| January 1, 1983 | $.09 | |
| July 1, 1953 | $.07 | |
| July 1, 1947 | $.045 | |
| July 1, 1937 | $.03 |
Liquid Petroleum Gas
| Effective Date | Rate Per Gallon |
|---|---|
October 1, 1966 |
$.06 |
October 1, 1963 |
$.07 |
January 1, 1959 |
$.06 |
Compressed Natural Gas
| Effective Date | Rate Per 100 Cubic Feet |
|---|---|
January 1, 1971 |
$.07 |
Liquid Natural Gas
| Effective Date | Rate Per Gallon |
|---|---|
January 1, 1971 |
$.06 |
Alcohol Fuels (Rate is » Diesel Tax Rate)
| Effective Date | Rate Per Gallon |
|---|---|
January 1, 1994 |
$.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 |
Annual Flat Rate Tax (January 1, 1988) Per Vehicle
| 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 |
- Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel at a Service Station.
Effective Date: January 1, 2006
| Gasoline | Diesel | |
|---|---|---|
| Federal Fuel Tax | $.184 | $.244 |
| State Fuel Tax | $.18 | $.18 |
| State Underground Storage Tank Fee (UST) | $.014 | $.014 |
| 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.
- List of Sales Tax Rates by City and County
- Regulation 1598, Motor Vehicle and Aircraft Fuels (explains how the sales tax is calculated for motor fuel)
- Prepayment Rate on Sales Tax for Fuels