(Excludes district or local city taxes.
Note: District or local city taxes can increase the total
sales tax to a higher level. State sales tax on gasoline in
California is about 2.25%.)
| According to Horacio Paras, media office with Board of Equalization, state and local sales taxes on gasoline were first implemented in 1972 at 5%. Before that, sales and use taxes on gasoline were not collected. | ||||
| EFFECTIVE DATE |
END DATE |
STATE RATE |
LOCAL RATE |
COMBINED RATE |
|---|---|---|---|---|
| 7-01-72 | 6-30-73 | 3.75% | 1.25% | 5.00% |
| 7-01-73 | 9-30-73 | 4.75% | 1.25% | 6.00% |
| 10-01-73 | 3-31-74 | 3.75% | 1.25% | 5.00% |
| 4-01-74 | 11-30-89 | 4.75% | 1.25% | 6.00% |
| 12-01-89 | 12-31-90 | 5.00% | 1.25% | 6.25% |
| 1-01-91 | 7-14-91 | 4.75% | 1.25% | 6.00% |
| 7-15-91 | 6-30-10 | 6.00% | 1.25% | 7.25% |
| 7-01-10 | 2.25% | varies | 2.25% | |
|
The Bradley-Burns Uniform Local Sales and Use Tax Law was enacted in 1955. The law authorizes counties to impose a sales and use tax. Effective January 1, 1962, all counties have adopted ordinances for the Board of Equalization to collect the local tax (Tehama County did not conform from 1-1-65 to 9-30-65).
For a history of Federal Gasoline Taxes, please see: |
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