Sales Tax Rates for Fuels

Motor Vehicle Fuel (Gasoline) Rates by Period

Period Sales Tax Rate (plus applicable
district taxes)
Excludes Aviation Gasoline*
Prepayment of Sales Tax
Rate (per gallon)
Excludes Aviation Gasoline**
Excise Tax Rate (per gallon)
Excludes Aviation Gasoline**
Excise Tax Rate for
Aviation Gasoline
(per gallon)
07/2014-06/2015 2.25% $0.065 $0.360 $0.18
07/2013-06/2014 2.25% $0.070 $0.395 $0.18
07/2012-06/2013 2.25% $0.070 $0.360 $0.18
04/2012-06/2012 2.25% $0.070 $0.357 $0.18
07/2011-03/2012 2.25% $0.055 $0.357 $0.18
04/2011-06/2011 2.25% $0.055 $0.353 $0.18
07/2010-03/2011 2.25% $0.055 $0.353 $0.18
04/2010-06/2010 8.25% $0.185 $0.180 $0.18

*Sales tax does not apply to Aviation Gasoline used to propel aircraft, except for Aircraft Jet Fuel, when the purchaser presents the Exemption Certificate for Motor Vehicle Fuel for Propelling Aircraft, found in Regulation 1598, Motor Vehicle and Aircraft Fuels. The rates for Aircraft Jet Fuel are in the chart below.

**The prepayment of sales tax does not apply to Aviation Gasoline.

Aircraft Jet Fuel Rates
(See chart above for Aviation Gasoline)

Period Sales Tax Rate (plus applicable district taxes) Prepayment of Sales Tax Rate (per gallon) Excise Tax Rate (per gallon)
07/2014-06/2015 7.50% $0.175 $0.02
07/2013-06/2014 7.50% $0.180 $0.02
01/2013-06/2013 7.50% $0.180 $0.02
07/2012-12/2012 7.25% $0.180 $0.02
04/2012-06/2012 7.25% $0.180 $0.02
07/2011-03/2012 7.25% $0.140 $0.02
04/2011-06/2011 8.25% $0.140 $0.02
07/2010-03/2011 8.25% $0.120 $0.02
04/2010-06/2010 8.25% $0.120 $0.02

Diesel Fuel (except Dyed Diesel*) Rates by Period

Period Sales Tax Rate (plus applicable district taxes)** Sales Tax Rate Qualified Agricultural Use of Diesel (plus applicable district taxes)*** Prepayment of Sales Tax Rate (per gallon) Excise Tax Rate (per gallon)**
07/2014-06/2015 9.25% 2.0% $0.270 $0.11
07/2013-06/2014 9.44% 2.0% $0.280 $0.10
01/2013-06/2013 9.67% 2.0% $0.290 $0.10
07/2012-12/2012 9.42% 2.0% $0.290 $0.10
04/2012-06/2012 9.12% 2.0% $0.265 $0.13
07/2011-03/2012 9.12% 2.0% $0.250 $0.13
04/2011-06/2011 8.25% 2.0% $0.180 $0.18
07/2010-03/2011 8.25% 2.0% $0.160 $0.18
04/2010-06/2010 8.25% 2.0% $0.160 $0.18

*Dyed Diesel Information:

  • When used off-road, Dyed Diesel is taxed at the statewide sales tax rate of 7.5%, plus applicable district taxes. A partial exemption certificate provided in Regulation 1598, Motor Vehicle and Aircraft Fuels, should be provided for this rate to apply.
  • Dyed Diesel is not subject to Excise Taxes, unless used on highway.
  • For the definition of Dyed Diesel, please see Diesel Fuel Law, section 60031, Dyed Diesel Fuel.
  • Dyed Diesel purchased by Qualified Farming Businesses is partially exempt and is taxed at 2%, plus applicable district taxes.

**Biodiesel, waste vegetable oil (wvo), and straight vegetable oil (svo) are taxed at the same rate as diesel fuel.

***For more information on qualified use of diesel for agricultural purposes, see Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing