Form Boe-810-Fta - Product Code Table Page 3
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3BOE-810-FTA (S3) REV. 2 (1-10)
STATE OF CALIFORNIA
PRODUCT CODE TABLE
BOARD OF EQUALIZATION
(Sorted by Product Code Number)
FORMS THE PRODUCT CODES ARE REPORTED ON
PRODUCT
DIESEL PROGRAMS
MVF
INFORMATIONAL REPORTS
CODE DESCRIPTION
241
MVF
Reportable
Ethanol
X
X
X
241
243
MVF
Reportable
Methanol
X
X
X
243
248
MVF
Reportable
Benzene
X
X
X
248
249
MVF
Taxable
Ethyl tertiary butyl ether (ETBE)
X
X
X
249
259
Accountable
Reportable
Hydrogen
X
X
259
265
MVF
Reportable
Methane
X
X
X
265
279
Diesel
Other
Marine diesel oil
X
X
X
279
280
Diesel
Other
Marine gas oil
X
X
X
280
281
Diesel
Other
Mineral oils
X
X
X
281
282
Diesel
Taxable
Diesel fuel #1 high sulfur undyed
X
X
X
X
X
X
X
X
X
282
283
Diesel
Taxable
Diesel fuel #2 high sulfur undyed
X
X
X
X
X
X
X
X
X
283
284
Diesel
Taxable
Biodiesel (B100)
X
X
X
X
X
X
X
X
X
284
285
Diesel
Taxable
Soy oil
X
X
X
X
X
X
X
X
X
285
290
Diesel
Exempt
Biodiesel, dyed (B100)
X
X
X
X
X
X
X
X
290
960
Diesel
Taxable
Organic oils
X
X
X
960
Product Type:
Accountable—Product is only applicable to terminal operators and petroleum
carriers;
includes products that are neither motor vehicle fuel nor diesel fuel.
�
Diesel—Product is any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel powered highway vehicle; includes biodiesel.
�
MVF—Product is gasoline and aviation
gasoline;
gasoline includes both finished gasoline and gasoline blendstocks and gasohol.
�
Jet—Product is aircraft jet fuel; any inflammable liquid which is used to or sold for use in propelling aircraft operated by a jet or turbine-type engine.
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Product Reporting—all products must be reported by terminal operators and petroleum carriers. The following grouping also applies to motor vehicle fuel suppliers, diesel fuel suppliers, aircraft jet fuel dealers, train operators, exempt bus operators, and diesel
fuel claimants.
�
Taxable—Includes motor vehicle fuel, diesel fuel, and aircraft jet fuel sold by aircraft jet fuel dealers. All products must be reported on the applicable tax form.
�
Reportable—Restricted to suppliers, terminal operators, and petroleum carriers. All products must be reported on the applicable tax form, even though they are not taxable. Reportable products include, but are not limited to, aircraft jet fuel (when not reported
by an aircraft jet fuel dealer), ethanol, and kerosene.
�
Other—Includes products that are only reportable by suppliers when blended with gasoline or diesel fuel or when they are labeled for sale or sold as diesel fuel or gasoline. All products must be reported by terminal operators and petroleum carriers on the
applicable tax form.
�
Exempt—Restricted to dyed diesel fuel product codes. All products must be reported on the applicable tax form, even though they are exempt. The term “exempt” applies to the sales and purchases of the product, not its use. Use of these products on-highway
is taxable, but may not be allowable by law.
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