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By November 1 each year, the Board of Equalization is required to establish the prepayment tax rate for motor vehicle fuel, diesel fuel and aircraft jet fuel. Suppliers, wholesalers and retailers of motor vehicle fuel (gasoline), diesel fuel and aircraft jet fuel are notified of the new rates by Special Notice, after the rates are determined. The rates generally remain in effect from April 1 of the subsequent year to March 31 of the following year. However, the Board may adjust the rates if the prices of these fuels increase or decrease after the rates have been set for the year, resulting in prepayments that consistently exceed or are significantly lower than the fuel retailer's sales tax liability.
Period |
Motor Vehicle Fuel (Gasoline) |
Diesel Fuel |
Aircraft Jet Fuel |
(Cents per Gallon) |
| 04/2008 – 03/2009 |
16.5 |
15.5 |
12.5 |
| 04/2007 – 03/2008 |
17.0 |
16.0 |
12.5 |
| 04/2006 – 03/2007 |
14.5 |
14.5 |
11.0 |
| 04/2005 – 03/2006 |
11.5 |
10.5 |
7.5 |
| 04/2004 – 03/2005 |
10.0 |
8.0 |
5.0 |
| 04/2003 – 03/2004 |
9.0 |
7.0 |
4.5 |
| 04/2002 – 03/2003 |
9.5 |
7.5 |
4.5 |
| 04/2001 – 03/2002 |
9.5 |
8.0 |
5.0 |
| 04/2000 – 03/2001 |
8.5 |
6.5 |
3.0 |
| 04/1999 – 03/2000 |
7.0 |
5.5 |
5.5 |
Suppliers are required by Article 1.5 of the California Sales and Use Tax Law, beginning at section 6480, to collect prepayment of retail sales tax from the person to whom the fuel is sold at any time the motor vehicle fuel tax or diesel fuel tax is imposed, or would be imposed but for certain exemptions, on the removal, entry or sale in this state of motor vehicle fuel, diesel fuel, and aircraft jet fuel. If no sale occurs at the time the motor vehicle fuel or diesel fuel tax is imposed, the supplier must prepay the retail sales tax. On each subsequent sale of the fuel, the seller, other than the retailer (i.e., the wholesaler), must collect the prepaid sales tax from the purchaser, based on the rate applicable at the time of the sale.
For more information on prepayments, please see Publication 82, Prepaid Sales Tax and Sales of Fuel, which can be found on our website or call our Information Center at 800-400-7115. Staff is available from 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding state holidays.
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