| Alabama | 16 | 19 | - | Department of Revenue Motor Vehicle Division | In addition, Alabama charges a 2 cent per gallon inspection fee on gasoline, and gasohol. Effective 10/01/04, rate was changed to include $0.2 inspection fee on diesel. |
| Alaska | - | - | - | - | Due to its unique geographical position, Alaska is not an IFTA jurisdiction. |
| Arizona | - | 26 | - | Department of Transportation, Motor Vehicle Division | Bio-diesel is the same as diesel. |
| Arkansas | 21.5 | 22.5 | 16.5 | Department of Finance and Administration, Motor Fuel, Tax Section | In addition, Arkansas charges a .03 cent per gallon Environmental Assurance Fee on gasoline, diesel, and gasohol. |
| California | - | 36.6 | 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 .0125 cents per gallon |
| Connecticut | 25 | 37 | - | Department of Revenue Services | -------- |
| Delaware | 23 | 22 | 22 | Department of Transportation, Motor Fuel Tax Administration | --------- |
| Dist. of Col. | - | - | - | Office of Tax and Revenue | Non-IFTA tax rates on gasoline, diesel and LPG are 20 cents per gallon. |
| Florida | 17.67 | 30.87 | - | Department of Highway Safety and Motor Vehicles | These rates include a 2.07 cents per gallon State Pollutants Tax. Liquefied petroleum gas is subject to the State general sales tax. |
| Georgia | 15.8 | 16.7 | 13.1 | Revenue Department, Motor Fuel Tax Unit | These rates include the state prepaid tax at the 3% rate |
| Hawaii | - | - | - | - | Due to its unique geographical position, Hawaii has no IFTA interaction. |
| Idaho | - | 25 | 18.1 | Tax Commission | ---------- |
| Illinois | 32.9 | 36.7 | 29.9 | 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 | 20.7 | 22.5 | 20 | Department of Transportation | ---------- |
| Kansas | 24 | 26 | 23 | Department of Revenue, Customer Relations, Motor Carrier Segment | NOTE: E85 tax rate is 17 cents. |
| Kentucky | 19.6 | 16.6 | 19.6 | Transportation Cabinet, Department of Vehicle Regulation | An additional 2 percent surtax (currently .033 cents) on gasoline and a 4.7 percent surtax '(currently .076 cents) on special fuels are imposed on vehicles with three or more axles. An additional .0285 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, MATT Regulatory Division | ---------- |
| Massachusetts | 21 | 21 | 25 | Massachusetts Department of Revenue | ---------- |
| Michigan | - | 15 + 6% | - | Department of Treasury, Customer Contact Division - Special Fuels | Diesel tax plus 6% of statewide average retail price determined and certified quarterly |
| 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 | Missouri Dept. of Transportation | --------- |
| Montana | 27 | 27.75 | 5.18 | Department of Transportation | Liquefied petroleum gas is taxed at the retail dealer level. |
| Nebraska | 23 | 23 | 23 | Department of Motor Vehicles | ---------- |
| Nevada | - | 27 | 22 | Department of Motor Vehicles | These rates do not include Nevada's .75 cent per gallon Petroleum Discharge Fee. |
| New Hampshire | - | 18 | - | Department of Safety | --------- |
| New Jersey | 14.5 | 17.5 | 9.25 | Division of Motor Vehicles | These rates include the New Jersey Petroleum Products Receipt Tax. |
| New Mexico | 17 | 21 | 12 | Taxation and Revenue Dept. | In addition, New Mexico charges a Petroleum Products Loading Fee of $150 per 8,000 gallons gasoline and diesel fuels. |
| New York | 31.9 | 28.9 | 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 | 29.9 | 29.9 | 29.9 | Department of Revenue | ---------- |
| North Dakota | 23 | 23 | 23 | Commissioner, Department of Transportation | A special excise tax of $.04 per gallon 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 | 28 | 28 | 28 | 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 | 31.2 | 38.1 | 22.8 | 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 114,500 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 Motor Vehicles | --------- |
| 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 | 17.5 | 17.5 | 17.5 | Department of Motor Vehicles | Motor carriers pay an additional surtax of 3.5¢ per gallon. |
| Washington | 36 | 36 | See Remarks | Department of Licensing, Prorate and Fuel Tax Services | Use of liquefied petroleum gas is subject to an annual fee or a trip permit. |
| West Virginia | 32.2 | 32.2 | 32.2 | WV State Tax Department Internal Audit Division | --------- |
| Wisconsin | 30.9 | 30.9 | 22.6 | Department of Transportation | --------- |
| 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. |
