Additional examples of equipment, accessories, or amenities that are used to operate a motor vehicle upon a highway in California include, but are not limited to, alternators, generators, air-conditioner compressors, hydraulic pumps for power steering and brakes, fuel-injection pumps, superchargers, power steering, power brakes, automatic transmissions, diesel particulate filter generation systems, and other similar equipment.
"Auxiliary equipment" includes, but is not limited to, equipment found on a boom truck (block boom), bulk feed truck, car carrier with a hydraulic winch, carpet cleaning van, cement mixer, cement pumper, distribution truck (hot asphalt), dump trailer, dump truck, fire truck, garbage truck (automated side loader, manual side loader, single drive front end loader, dual drive front end loader, single drive rear end loader, dual drive rear end loader, roll-off truck, lugger truck, recycling truck (compaction and non-compaction), one-pass truck, and container delivery truck), leaf truck, lime spreader, line trucks with digger, derrick or aerial lift, log trucks with self-loader, mobile crane, pneumatic tank truck, refrigeration truck, salt spreader (dump with spreader), seeder truck, semi-wrecker, service trucks with a jackhammer or pneumatic drill, sewer cleaning truck (sewer jet, sewer vactor), snow plow, spray truck, super suckers (port-o-let trucks), sweeper truck, tank transport, tank truck, truck with a hydraulic winch, transfer trailer, and wrecker.
Boom truck/block boom | 15% |
Bulk feed truck | 15% |
Car carrier with hydraulic winch | 10% |
Carpet cleaning van | 10% |
Cement mixer | 25% |
Cement pumper | 40% |
Distribution truck (hot asphalt) | 15% |
Dump trailer | 15% |
Dump truck | 15% |
Fire truck | 25% |
Garbage truck | 35% |
Leaf truck | 15% |
Lime spreader | 15% |
Line truck with digger, derrick or aerial lift | 20% |
Log truck with self-loader | 20% |
Mobile crane | 25% |
Pneumatic tank truck | 15% |
Refrigeration truck | 20% |
Salt spreader (dump with spreader) | 15% |
Seeder truck | 15% |
Semi-wrecker | 15% |
Service truck with jack hammer/drill | 15% |
Sewer cleaning truck/jet/vactor | 25% |
Snow plow | 15% |
Spray truck | 15% |
Super sucker (port-o-let trucks) | 25% |
Sweeper truck | 20% |
Tank transport | 15% |
Tank truck | 15% |
Truck with hydraulic winch | 15% |
Transfer trailer | 20% |
Wrecker | 15% |
Other Auxiliary Equipment | 10% |
Persons who acquire diesel fuel tax paid and subsequently use the diesel fuel to operate auxiliary equipment or to operate a motor vehicle off the highway are entitled to a refund of the diesel fuel tax paid for that fuel. Persons claiming a refund for nontaxable use of diesel fuel in auxiliary equipment may use the percentages listed in subdivision (a)(2), or prior to submission of the claim, submit a specific study conducted by them following Board-approved test methods, demonstrating the amount of diesel fuel used in a nontaxable manner in excess of the safe-harbor percentages. Approved studies shall be valid for 5 years after the date of approval and must be updated upon expiration. It is the responsibility of the person claiming the refund to document and support the amount claimed. The safe-harbor percentages cannot be claimed for periods prior to April 1, 2016.
Diesel fuel consumed in motor vehicles on the highway is subject to the diesel fuel tax whether the motor vehicle is moving or idling, and no refunds will be allowed for the diesel fuel tax paid on diesel fuel used while idling a motor vehicle on the highway. If the motor vehicle is idling on the highway while auxilliary equipment is in use, a refund will be allowed for the diesel fuel tax paid on that portion of the diesel fuel which is used to operate the auxiliary equipment; however, no refund will be allowed for the diesel fuel tax paid on that portion of the diesel fuel which is used for idling. If the safe-harbor percentages in subdivision (a)(2) are used to calculate the amount of refund, no additional refund will be allowed for diesel fuel used to operate auxiliary equipment while idling.
Cal. Code Regs. Tit. 18, § 1432
2. Amendment filed 6-21-2016; operative 6-21-2016 pursuant to Government Code section 11343.4(b)(3) (Register 2016, No. 26).
Note: Authority cited: Section 60601, Revenue and Taxation Code. Reference: Sections 60016, 60019, 60026, 60501 and 60502, Revenue and Taxation Code.
2. Amendment filed 6-21-2016; operative 6-21-2016 pursuant to Government Code section 11343.4(b)(3) (Register 2016, No. 26).