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TAX RATES ON MOTOR FUEL 1/

Created On: 3/12/2007TABLE MF-121T
Sheet 3 of 3
October 2006 Reporting Period
STATESALES TAX
PERCENTREMARKS
Alabama 4.0Applies to fuel not taxable under volume tax laws.
Arizona 5.0Applies to fuel not taxed under the motor-fuel or fuel-use taxes. Liquified petroleum gas sold, used, or stored in State is exempt.
Arkansas 4.5Special fuel for municipal buses and gasoline are exempt.
California 6.0Applies to sales price including Federal and State motor-fuel taxes.
Colorado 3.0Applies to fuel taxable under volume tax laws.
Connecticut 5.0A Petroleum Products Gross Earnings tax is applied to many petroleum products, in addition to the per gallon taxes shown on Sheet 1.
District of Columbia 5.8Applies to fuel not taxable under volume tax laws.
Georgia 4.0A 3-percent second motor fuel tax and a 1-cent sales tax apply to the sales price including Federal motor-fuel tax.
Hawaii 4.0Applies to the sales price excluding Federal and State motor fuel taxes. Alcohol fuels are exempt.
Idaho 5.0Fuels subject to the motor fuel volume tax are exempt.
Indiana 5.0Applies to the sales price excluding Federal and State motor fuel taxes.
Iowa 5.0Applies to fuel not taxable under fuel tax laws, including those fuels taxable, then subject to refund.
Kansas 4.9Applies to fuels not taxable under the volume tax laws.
Kentucky 6.0Applies to sales price, exclusive of Federal tax, of fuels not taxable under the volume tax laws.
Louisiana 4.0Fuels subject to volume tax are exempt. Gasohol is exempt if the alcohol is produced in the State.
Maine 6.0Applies to motor fuel not taxed at the maximum rate for highway use under the volume tax laws.
Maryland 5.0Applies to fuels not taxable under motor fuel tax laws, unless exempt from the sales and use tax by statute.
Massachusetts 5.0Applies to fuels not taxable under the volume tax laws.
Michigan 6.0Applies to sales price including Federal volume tax, except when used in a passenger vehicle with capacity of 10 or more, for-hire, over regularly scheduled routes in the State.
Minnesota 6.0Applies to fuels not taxable under the volume tax laws.
Nebraska 5.0Gasoline is exempt. Diesel and alternative fuels subject to the volume tax are exempt.
New Mexico 5.0Applies to fuels not taxable under the volume tax laws. Ethanol blends deductible under the gasoline tax laws are exempt.
New York 4.0Applies to sales price including Federal motor-fuel tax.
North Dakota 5.0Applies to fuels not taxable under the volume tax laws.
Ohio 5.0Applies to fuels not taxable under the volume tax laws.
Oklahoma 4.5Applies to fuels not taxable under the volume tax laws.
Pennsylvania 6.0Applies to fuels not taxable under the volume tax laws.
South Carolina 5.0Applies to sales price of aviation gasoline only.
South Dakota 4.0Applies to fuels not taxable under the volume tax laws.
Tennessee 6.0Gasoline on which the volume tax has been paid and not refunded, and motor fuel subject to the fuel-use tax are exempt.
Texas 6.3Applies to fuels not taxed or exempted under other laws.
Utah 4.9Applies to fuels not taxable under the volume tax laws.
Washington 6.5Applies to fuels not taxable under the volume tax laws. Certain providers of public transportation of handicapped persons are exempt.
Wisconsin 5.0Applies to fuels not taxable under the volume tax laws.
Wyoming 4.0Applies to sales price of LPG. Gasoline and diesel subject to volume tax are exempt.
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