Tax & Fee Programs Administered by the Board of Equalization
The Board of Equalization administers 34 tax and fee programs, 32 of which produce revenues of $50.7 billion annually. These programs fall into three major categories:
Property Taxes
Private Railroad Car Tax
Timber Yield Tax
Sales & Use Taxes
Sales And Use Tax
- Sales and Use Tax
- Bradley-Burns Uniform Local Sales and Use Tax
- District Transactions and Use Tax
Special Taxes & Fees
Special Taxes and Fees
- Alcoholic Beverage Tax
- California Tire Fee
- Childhood Poisoning Prevention Fee
- Cigarette and Tobacco Products Licensing Program
- Cigarette and Tobacco Products Tax
- Cigarette Tax Stamp Program
- Covered Electronic Waste Recycling Fee
- Diesel Fuel Tax
- Emergency Telephone Users Surcharge
- Energy Resources (Electrical) Users Surcharge
- Fire Prevention Fee
- Hazardous Waste Activity Fee
- Hazardous Waste Disposal Fee
- Hazardous Waste Environmental Fee
- Hazardous Waste Facility Fee
- Hazardous Waste Generator Fee
- Integrated Waste Management Fee (Solid Waste & Wood Waste)
- Jet Fuel Tax
- Marine Invasive Species (Ballast Water) Fee
- Motor Vehicle Fuel Tax
- Natural Gas Surcharge
- Occupational Lead Poisoning Prevention Fee
- Oil Spill Prevention, Response and Administration Fees
- Tax on Insurers
- Underground Storage Tank Maintenance Fee
- Water Rights Fee
- Special Taxes and Fees — Motor Carrier Office
- Diesel Fuel Tax (Exempt Bus Operators & Govt. Entities)
- International Fuel Tax Agreement (IFTA)
- Interstate User Diesel Fuel Tax (DI)
- Use Fuel Tax