Gasoline taxes
Like most states, California imposes both a sales tax and a fuels tax on the retail sale of gasoline. Does the tax impact report include revenue from both of these taxes in its "Indirect Business Taxes - Sales Tax" category? If not, is revenue from the fuels tax included in another category? Thanks.
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The retail sector collects sales tax and the wholesale or manufacturing sector collects "excise tax" both of which are turned over to the state via IBT. I can't tell by the name "fuel tax" who collects. My guess would be that the fuel tax is an excise tax. The cost of the excise tax is usually passed on so that the consumer ends up paying sales tax on the excise tax. Another difference between the two (based on this quote from e-how.com "By far the highest rates for fuel in California are paid by the general consumer. A Motor Vehicle Fuel License Tax of 18 cents per gallon is levied plus a Motor Vehicle Fuel Tax of 35 cents per gallon.") - seems to be that the 53 cent fuel tax is per gallon and the sales tax is based on gross sale. The data from the Census of Government Finances from where we split out (for all industries combined) indirect business tax does not define what is in the "sales tax" and "excise tax" categories.0
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