California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Section 1533.2 - Diesel Fuel Used in Farming Activities or Food Processing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. Commencing on and after
				  September 1, 2001, section
				  6357.1
				  of the Revenue and Taxation Code partially exempts from sales and use tax the
				  sale of, and the storage, use, or other consumption in this state, of diesel
				  fuel used in farming activities or food processing. The terms "farming
				  activities" and "food processing" are defined below.
For the period commencing on September 1, 2001, and ending
					 on December 31, 2001, the partial exemption applies to the taxes imposed by
					 sections
					 6051
					 and
					 6201
					 of the Revenue and Taxation Code (4.75%), but does not apply to the taxes
					 imposed pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on January 1, 2002, and ending on
					 June 30, 2004, the partial exemption applies to the taxes imposed by sections
					 6051,
					 6051.3,
					 6201,
					 and
					 6201.3
					 of the Revenue and Taxation Code (5%), but does not apply to the taxes imposed
					 pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on July 1, 2004, and ending on
					 March 31, 2009, the partial exemption applies to the taxes imposed by sections
					 6051,
					 6051.3,
					 6051.5,
					 6201,
					 6201.3,
					 and
					 6201.5
					 of the Revenue and Taxation Code (5.25%), but does not apply to the taxes
					 imposed or administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on April 1, 2009, and ending on
					 June 30, 2011, the partial exemption applies to the taxes imposed by sections
					 6051,
					 6051.3,
					 6051.5,
					 6051.7,
					 6201,
					 6201.3,
					 6201.5,
					 and
					 6201.7
					 of the Revenue and Taxation Code (6.25%), but does not apply to the taxes
					 imposed or administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on July 1, 2011, and ending on
					 December 31, 2012, the partial exemption applies to the taxes imposed by
					 sections
					 6051,
					 6051.3,
					 6051.5,
					 6051.8,
					 6201,
					 6201.3,
					 6201.5,
					 and
					 6201.8
					 of the Revenue and Taxation Code, but does not apply to the taxes imposed or
					 administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on January 1, 2013, and ending on
					 December 31, 2015, the partial exemption applies to the taxes imposed by
					 section 36 of article XIII of the
					 California Constitution and sections
					 6051,
					 6051.3,
					 6051.5,
					 6051.8,
					 6201,
					 6201.3,
					 6201.5,
					 and
					 6201.8
					 of the Revenue and Taxation Code, but does not apply to the taxes imposed or
					 administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on January 1, 2016, and ending on
					 December 31, 2016, the partial exemption applies to the taxes imposed by
					 section 36 of article XIII of the
					 California Constitution and sections
					 6051,
					 6051.3,
					 6051.8,
					 6201,
					 6201.3,
					 and
					 6201.8
					 of the Revenue and Taxation Code, but does not apply to the taxes imposed or
					 administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on January 1, 2017, the partial
					 exemption applies to the taxes imposed by sections
					 6051,
					 6051.3,
					 6051.8,
					 6201,
					 6201.3,
					 and
					 6201.8
					 of the Revenue and Taxation Code, but does not apply to the taxes imposed or
					 administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution. Given the varying rates of the taxes imposed by
					 sections 6051.8 and
					 6201.8, the partial exemption
					 applies to the following cumulative sales and use tax rates:
(1) 7.12 percent for the period July 1, 2011,
				  through June 30, 2012;
(2) 7.42
				  percent for the period July 1, 2012, through December 31, 2012;
(3) 7.67 percent for the period January 1,
				  2013 through June 30, 2013;
(4)
				  7.44 percent for the period July 1, 2013, through June 30, 2014;
(5) 7.25 percent for the period July 1, 2014,
				  through December 31, 2015;
(6) 7.00
				  percent for the period January 1, 2016, through December 31, 2016;
(7) 6.75 percent for the period January 1,
				  2017, through October 31, 2017; and
(8) 10.75 percent on or after November 1,
				  2017.