Is straight vegetable oil (svo) or waste vegetable oil (wvo) a taxable fuel?
Yes. Raw vegetable oil, whether it is svo (virgin oil, fresh, uncooked) or wvo (used cooking oil, “grease,” fryer oil, including tallow fats), that is sold or used in powering a motor vehicle in California is subject to the California diesel fuel tax in the same manner as is petroleum-based diesel fuel.