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Energy Resources Surcharge Law

Who must register to collect the Energy Resources Surcharge?

Every entity that makes sales of electric energy must register with the Board of Equalization to collect the surcharge from customers. Each entity must remit the surcharge to the Board of Equalization. Electrical Service Providers (ESP's) and Electrical Corporations selling electric energy to consumers are considered an electric utility and must register with the Board of Equalization to collect the surcharge.

What is the Energy Resources Surcharge?

The Energy Resources Surcharge is a tax imposed on the consumption of electrical energy. The surcharge is imposed on all consumers, including residential and commercial customers. It is the responsibility of the utility selling electrical energy to the consumer to collect the surcharge from consumers and remit it to the Board of Equalization. Any entity making sales of electrical energy to consumers must register with the Board of Equalization.

How much is the surcharge? How often do I pay?

The current rate is two-tenths of a mill per kilowatt hour ($.0002/kwh). The rate has been in effect since 1983. When an electric utility is registered for the program, they are automatically sent returns. The returns are filed on a calendar quarter basis. The returns are due one month following the close of the calendar quarter.


Due Date of Return

January 1 through March 31, 1998

April 30, 1998

April 1 through June 30, 1998

July 31, 1998

July 1 through September 30, 1998

October 31, 1998

October 1 through December 31, 1998

January 31, 1999

I sell electrical energy to consumers, but another utility delivers it to them. Do I still need to collect the surcharge?

If your company is selling energy to consumers, you are required to collect the surcharge regardless of which entity delivers the electric energy to your customers. Charges for delivering energy are not subject to the surcharge.

How do I contact the Board of Equalization if I have questions or need to register?

Your company can telephone the Board of Equalization's Excise Tax Division at (916) 327-4208 or send a FAX to (916) 323-9297. In addition, you may write to the Board at:

Board of Equalization
Excise Taxes Division
450 N Street, MIC:56
P.O. Box 9428979
Sacramento, CA 94279-0056


Last Modified: 10/16/2007

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