Rates for Federal Excise and California Use Taxes
Rates Shown in Cents per Gallon (except as noted)
Updated July 1, 2010
FUEL |
Federal Excise Tax |
California Use Tax and California Diesel Fuel Tax |
Total of |
Aviation Gasoline |
19.4 |
18 |
37.4 |
Compressed Natural Gas (CNG) (per hundred cubic feet) |
4.854 |
7 |
11.854 |
Diesel and B-100 (100% Biodiesel) |
24.4 |
20 |
44.4 |
Ethanol produced from Coal |
13.3 |
9 |
22.25 |
Ethanol produced from Natural Gas |
12.4 |
9 |
21.35 |
Gasoline (Highway) |
18.4 |
35.3 |
53.7 |
Kerosene for commercial aviation (Jet fuel) |
4.4 |
2 |
6.4 |
Kerosene for non-commercial aviation (Jet fuel) |
21.9 |
2 |
23.9 |
Liquefied Natural Gas (LNG) |
11.9 |
6 |
17.9 |
Liquefied Petroleum Gas (LPG) |
13.9 |
6 |
19.6 |
Methanol produced from Coal |
12.4 |
9 |
21.35 |
Methanol produced from Natural Gas |
9.25 |
9 |
18.25 |
These rates are based on the rates published on Internal Revenue Service (IRS) Form 720 (rev. January 2006) and California Board of Equalization.
Information on federal and state fuel taxes is available from:
The Internal Revenue Services: www.irs.gov
The California Board of Equalization: http://www.boe.ca.gov/sptaxprog/spftdrates.htm..
Other federal taxes may apply. The California Board of Equalization publishes information on other state taxes applicable to motor fuels. In addition, state and local sales taxes apply. Local sales tax rates vary throughout California.
Some uses are exempt from federal excise and state use taxes. Refer to forms and instructions published by the Internal Revenue Services and the State Board of Equalization for more information.