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Highway Taxes and Fees: How They Are Collected and Distributed - 2001


Alabama 16 17 - Department of Revenue Motor Vehicle Division In addition, Alabama charges a 2 cent per gallon inspection fee on gasoline, diesel, and gasohol.
Alaska - - - - Due to its unique geographical position, Alaska is not an IFTA jurisdiction.
Arizona - 27 - Department of Transportation, -
Arkansas 18.5 18.5 16.5 Department of Finance and Administration, Motor FuelTax Section In addition, Arkansas charges a .02 cent per gallon Environmental Assurance Feeon gasoline, diesel, and gasohol.
California - 27.1 6 Board of Equalization IFTA tax rates include a sales tax equivalent amount (which includes local sales taxes).
Colorado 22 20.5 20.5 Department of Revenue Environmental Response Surcharge Fee collected on motor fuel at .9375 cents per gallon
Connecticut 36 18 - Department of Revenue Services -
Delaware 23 22 22 Department of Transportation, Motor Fuel Tax Administration -
Dist. of Col. - - - Department of Finance and Revenue Non-IFTA tax rates on gasoline, diesel and LPG are 20 cents per gallon.
Florida 15.67 27.97 - Department of Highway Safety and Motor Vehicles These rates include a 2.07 cents per gallon State Pollutants Tax. Liquefied petroleum gas is
Georgia 10.46 10.46 10.46 Revenue Department, Motor Fuel Tax Unit These rates include a second level tax (sales tax) calculated at 3 percent of the average quarterly retail price.
Hawaii - - - - Due to its unique geographical position, Hawaii has no IFTA interaction.
Idaho - 25 18.1 Tax Commission -
Illinois 24.6 27.4 25.1 Department of Revenue IFTA tax rates are higher, but the difference is refunded upon use of the fuel in-state.
Indiana 16 16 16 Department of Revenue, Special Tax Division, Motor Carrier Services Section Motor carriers pay an additional 11¢ per gallon surcharge.
Iowa 20 22.5 20 Department of Transportation -
Kansas 20 22 19 Department of Revenue, Customer Relations, Motor Carrier Segment -
Kentucky 15 12 15 Transportation Cabinet, Department of Vehicle Regulation An additional 2 percent surtax (currently 2.2 cents) on gasoline and a 4.7 percent surtax (currently 5.2 cents) on special fuels are imposed on vehicles with three or more axles. An additional 2.85 cents per mile applies to vehicles with a combined licensed weight over 59,999 lbs.
Louisiana 20 20 16 Department of Revenue, Excise Tax Division -
Maine - 23 21 Commercial Vehicle Center -
Maryland 23.5 24.25 23.5 Comptroller, Motor Fuel Tax Division -
Massachusetts 21 21 13.4 Massachusetts Department of Revenue -
Michigan - 15 - Department of Treasury, Motor Fuel Tax Division Nine cents is collected at the pump from licensed IFTA and Michigan vehicles. Unlicensed carriers and other non-carrier vehicles are charged 15 cents on diesel fuel. There is also a 12 cent per gallon surtax to be collected on the IFTA tax return and a 6 cents per gallon surtax collected on the intrastate tax return.
Minnesota 20 20 15 Department of Public Safety -
Mississippi 18 18 17 State Tax Commission In addition, Mississippi charges a 0.4 cent per gallon dedicated to the Groundwater Protection Trust Fund on gasoline, diesel, and gasohol. Not collected on IFTA return.
Missouri 17 17 17 Highway Reciprocity Commission -
Montana 27 27.75 5.18 Department of Transportation Liquefied petroleum gas is taxed at the retail dealer level.
Nebraska 23.9 23.9 23.9 Department of Motor Vehicles -
Nevada - 27 22 Department of Motor Vehicles and Public Safety These rates do not include Nevada's .75 cent per gallon Petroleum Discharge Fee.
New Hampshire - 18 - Department of Safety In addition, New Hampshire charges a 1.5 cent per gallon Oil Discharge and Disposal Cleanup Fee on gasoline, diesel, and gasohol.
New Jersey 14.5 17.5 9.25 Division of Motor Vehicles These rates include the New Jersey Petroleum Products Receipt Tax.
New Mexico 18.5 19.5 6 Taxation and Revenue Dept. In addition, New Mexico charges a Petroleum Products Loading Fee of $150 per 8,000 gallons.
New York 32.1 31.25 18.1 Department of Taxation and Finance The rate shown is a composite of the regular motor fuel gallonage tax, the petroleum business tax (except for LPG), plus the motor carrier road tax of 7 percent of the average retail sales price.
North Carolina 24.3 24.3 24.3 Department of Revenue -
North Dakota 21 21 21 Commissioner, Department of Transportation A special excise tax of 2% is imposed on all sales of special fuel (diesel or LPG) that are exempted from the volume tax if the fuel is sold for use in the State.
Ohio 25 25 25 Department of Taxation Tax paid on the difference between the fuel purchased in Ohio and consumed in Ohio for the excise tax equal to the motor vehicle fuel tax rate. A surtax of 3 cents per gallon is paid on all gallonage consumed in Ohio.
Oklahoma 16 13 16 Tax Commission In addition, Oklahoma charges a 1 cent per gallon tax dedicated to the Petroleum Underground Tank Release Environmental Cleanup Indemnity Fund.
Oregon - - - Department of Transportation Vehicles under the jurisdiction of the Public Utilities Commissioner and paying motor-carrier weight-distance taxes are exempt from payment of the motor fuel tax. The State offers IFTA services to it's "Home-State" motor carriers.
Pennsylvania 26 30.9 19 Department of Revenue, Bureau of Motor Fuel Taxes Fuels other than gasoline, gasohol, diesel, kerosene, aviation gasoline, and jet fuel are considered alternative fuels and are taxed on a BTU equivalent basis to gasoline at 114,000 BTU's per gallon.
Rhode Island 28 28 28 Department of Administration, Division of Taxation In addition, Rhode Island charges a 1 cent per gallon tax for the Underground Storage Financial Responsibility Fund.
South Carolina 16 16 16 Department of Public Safety -
South Dakota 22 22 20 Department of Revenue All vehicles not powered by gasoline
Tennessee 20 17 14 Department of Revenue -
Texas 20 20 15 Comptroller of Public Accounts -
Utah 24.5 24.5 24.5 Tax Commission The gallonage tax is not required if the user has purchased an exemption certificate.
Vermont 20 26 - Department of Motor Vehicles, Commercial Vehicle Operations LPG vehicles are subject to a registration fee 1.75 times the usual fee.
Virginia 16 16 16 Department of Motor Vehicles Motor carriers pay an additional surtax of 3.5¢ per gallon.
Washington 23 23 See remarks Department of Licensing, Prorate and Fuel Tax Services Use of liquefied petroleum gases is subject to an annual fee or a trip permit.
West Virginia 25.35 25.35 25.35 Department of Tax and Revenue -
Wisconsin 29.4 29.4 19.3 Department of Transportation Gas and diesel includes a 3 cent per gallon petroleum storage tank assessment.
Wyoming 14 14 See remarks Department of Transportation In addition, Wyoming charges 1 cent per gallon Underground Storage Corrective Action Account fee on gasoline, diesel, and gasohol. Liquefied petroleum gas is subject to the State general sales tax.

1/ The rates shown here are IFTA rates, which do not include motor fuel inspection or environmental fees, and local taxes applied Statewide, which are included in the other tables in this series and in tables such as the MF-121T. See Tables MF-101 and MF-102 for provisions governing the taxation of gasoline and special fuels.

2/ Rates shown are as of January 1, 2001. See Table MF-121T for more detail on the motor fuel gallonage taxes and sales taxes applicable to motor fuel.

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