California—Prepayment Rates For Motor Vehicle And Diesel Fuels

SALT Report 3371 – The California State Board of Equalization (BOE) issued a special notice that establishes the sales tax, sales tax prepayment, and excise tax rates on fuels.  For the period of July 1, 2014, through June 30, 2015, the California sales tax prepayment rates for fuels are as follows:

  • 6.5 cents for motor vehicle fuel per gallon (formerly 7 cents per gallon)
  • 17.5 cents for aircraft jet fuel per gallon (formerly 18 cents per gallon)
  • 27.0 cents for diesel fuel per gallon (formerly 28 cents per gallon)

For Further Information:

Tax Rates for Motor Vehicle and Diesel Fuels Effective July 1, 2014