Highway Statistics 2004 - FHWA

STATE MOTOR-FUEL TAXES AND RELATED RECEIPTS - 2004 1/

1/ This table includes the revenues from State taxes on all motor- vehicle fuels and related receipts in connection with motor-fuel taxation and administration. In many States, however, the tax on special fuels (fuels other than gasoline and gasohol) is applicable only to the amount used on the highways. For the States that apply the tax to all fuel sold, the revenue and refunds covering the nonhighway portion of these special fuels have been excluded. All data are subject to further review and revision.

2/ Includes, in some States, receipts in the form of tax credits for refund claims accepted by distributors acting as agents of the State and refund credits to users who are licensed as distributors.

3/ For tax rates as of January 1, 2004 and rate changes during the year, see table MF-121T. States with variable rates are also identified in table MF-121T.

4/ These are proceeds from taxes on nonhighway uses of gasoline dedicated for the improvement of facilities other than highways. They are generally revenues from taxes on gasoline for aviation and motorboat use, but in some States, include taxes on gasoline used in off-highway recreational vehicles and snowmobiles. In California, receipts from the tax on gasoline used for agricultural purposes are included.

5/ These are fees for inspection of motor-vehicle fuel. Insofar as possible, fees for inspection of fuels not used on highways have been eliminated.

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