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Highway Statistics 2004 OHPI > Highway Statistics > 2004 > Motor Fuel > Table MF-121T

TAX RATES ON MOTOR FUEL - 2004 1/

NOVEMBER 2005(CENTS PER GALLON)Table MF-121T
SHEET 1 OF 2
STATEGASOLINEDIESELLIQUEFIED PETROLEUM GASGASOHOL 2/
RATEEFFECTIVE DATERATEEFFECTIVE DATERATEEFFECTIVE DATERATEEFFECTIVE DATEEXEMPTION
Alabama *1806/01/951910/01/041706/01/951806/01/95-
Alaska807/01/70807/01/70--807/01/97-
Arizona *1807/01/902607/01/001807/01/901807/01/90-
Arkansas *21.709/01/0122.709/01/0116.501/01/0221.709/01/01-
California *1801/01/941801/01/94601/01/761801/01/94-
Colorado *2201/01/9120.501/01/9220.501/01/922201/01/91-
Connecticut *2507/01/002608/01/02-07/01/962507/01/041
Delaware2301/01/952201/01/952201/01/952301/01/95-
Dist. of Col.2010/01/942010/01/942010/01/942010/01/94-
Florida *13.901/01/0226.401/01/0226.401/01/0213.901/01/02-
Georgia7.507/01/717.507/01/717.507/01/717.507/01/71-
Hawaii *1607/01/911607/01/918.107/01/041607/01/91-
Idaho *2504/01/962504/01/9618.104/01/9622.507/01/942.5
Illinois *1901/01/9021.501/01/901901/01/901901/01/90-
Indiana *1804/01/031604/01/93--1504/01/90-
Iowa *20.307/01/0322.501/01/892001/01/891901/01/891
Kansas *2407/01/032607/01/032207/01/022407/01/03-
Kentucky *16.407/15/9413.407/15/9416.407/01/8616.407/15/94-
Louisiana *2001/01/902001/01/901607/01/932001/01/90-
Maine *25.2007/01/0426.3007/01/0418.3007/01/0417.8007/01/04-
Maryland23.505/01/9224.2507/01/9323.507/01/9323.505/01/92-
Massachusetts2101/01/912101/01/9117.601/01/042101/01/91-
Michigan *1908/01/971501/01/841501/01/841908/01/97-
Minnesota *2006/01/882006/01/881507/01/952006/01/88-
Mississippi *18.407/01/9318.407/01/931701/01/8918.407/01/93-
Missouri *1704/01/961704/01/961704/01/961704/01/96-
Montana *2707/01/9427.7507/01/94--2707/01/94-
Nebraska *24.607/01/0324.607/01/0324.607/01/0324.607/01/03 
Nevada24.801/01/0327.701/01/972207/01/9724.801/01/97-
New Hampshire *19.507/01/9519.507/01/951806/16/9119.507/01/95-
New Jersey *10.507/01/8813.507/01/885.2507/01/8810.501/01/92-
New Mexico *18.510/01/0019.510/01/00601/01/9818.510/01/98-
New York *23.6501/01/0421.2501/01/048.0501/01/0123.6501/01/04-
 24.5510/01/0422.0510/01/048.0501/01/0124.5510/01/04 
North Carolina *24.301/01/0424.301/01/0424.301/01/0424.301/01/04 
 24.607/01/0424.607/01/0424.607/01/0424.607/01/04 
North Dakota *2107/01/992107/01/992107/01/992107/01/99-
Ohio *2607/01/042607/01/042607/01/042607/01/04 
Oklahoma *1707/01/891407/01/891707/01/891707/01/89-
Oregon *2401/01/002401/01/0018.509/09/952401/01/00-
Pennsylvania *25.901/01/0330.8001/01/0319.201/01/0325.901/01/03-
Rhode Island *3007/01/023007/01/023007/01/023007/01/02-
South Carolina1601/01/891601/01/891601/01/891601/01/91-
South Dakota *2204/01/992204/01/992004/01/992004/01/992
Tennessee *21.404/01/0318.404/01/031404/01/892004/01/89-
Texas *2010/01/912010/01/911501/01/872010/01/91-
Utah *24.507/01/9724.507/01/9724.507/01/9724.507/01/97-
Vermont *2008/01/972607/01/00--2008/01/97-
Virginia *17.507/01/921607/01/921601/01/9817.507/01/92-
Washington *28.0007/01/0328.0007/01/03--2807/01/03-
West Virginia *25.3501/01/0225.3501/01/0225.3501/01/0225.3501/01/02-
Wisconsin *28.504/01/0328.504/01/0328.504/01/0328.504/01/03-
Wyoming *1407/01/981407/01/98--1407/01/98-
Mean20.30 20.47 17.24 20.35  
Weighted Avg.19.2520.0012.1819.98
Federal Tax18.410/01/9724.410/01/9713.610/01/9713.201/01/015.2


NOVEMBER 2005 Table MF-121T
SHEET 2 OF 2
STATESALES TAX
PERCENT REMARKS
Alabama
4Applies to fuel not taxable under volume tax laws.
Arizona
5.6Applies to fuel not taxed under the motor-fuel or use-fuel taxes. Liquefied petroleum gas sold, used or stored in State is exempt.
Arkansas
5.1Special fuel for municipal buses and gasoline are exempt.
California
6Applies to sales price including Federal and State motor-fuel taxes.
Colorado
2.9Applies to fuel not taxable under volume tax laws.
Connecticut
6A Petroleum Products Gross Earnings tax is applied to many petroleum products, in addition to the per gallon taxes shown on Sheet 1.
Dist. of Col.
5.8Applies to fuel not taxable under volume tax laws.
Georgia
4A 3-percent second motor-fuel tax and a 1-percent sales tax apply to sales price including Federal motor-fuel tax.
Hawaii
4Applies to sales price excluding Federal and State motor-fuel taxes. Alcohol fuels are exempt.
Idaho
5Fuels subject to the motor fuel volume tax are exempt.
Indiana
6Applies to sales price excluding Federal and State motor-fuel taxes.
Iowa
5Applies to fuel not taxable under fuel tax laws, including those fuels taxable, then subject to refund.
Kansas
5.3Applies to fuels not taxable under the volume tax laws.
Kentucky
6Applies to sales price, exclusive of Federal tax, of fuels not taxable under the volume tax laws.
Louisiana
4Fuels subject to volume tax are exempt. Gasohol is exempt if alcohol produced in State.
Maine
5Applies to motor fuel not taxed at the maximum rate for highway use under the volume tax laws.
Maryland
5Applies to fuels not taxable under Maryland motor fuel tax laws, unless statutorily exempt from the sales and use tax.
Massachusetts
5Applies to fuels not taxable under the volume tax laws.
Michigan
6Applies 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 State.
Minnesota
6.5Applies to fuels not taxable under the volume tax laws.
Nebraska
5.5Gasoline is exempt. Diesel and alternative fuels subject to the volume tax are exempt. Effective 10/1/2003, 5.0%.
New Mexico
5Applies to fuels not taxable under the volume tax laws. Ethanol blends deductible under the gasoline tax laws are exempt.
New York
4Applies to sales price including Federal motor-fuel tax. Effective 6/1/2003 to 5/31/2005, rate is 4.25% then returns to 4.0%.
North Dakota
5Applies to fuels not taxable under the volume tax laws.
Ohio
5Applies to fuels not taxable under the volume tax laws. Effective 7/1/2003 to 7/1/2005, rate is 6.0%, then returns to 5.0%.
Oklahoma
4.5Applies to fuels not taxable under the volume tax laws.
Pennsylvania
6Applies to fuels not taxable under the volume tax laws.
South Carolina
5Applies to sales price of aviation gasoline only.
South Dakota
4Applies to fuels not taxable under the volume tax laws.
Tennessee *
7Gasoline on which the volume tax has been paid and not refunded and motor fuel subject to the use fuel tax are exempt.
Texas
6.3Applies to fuels not taxed or exempted under other laws.
Utah
4.8Applies to fuels not taxable under the volume tax laws.
Washington
6.5Applies fuels not taxable under the volume tax laws. Certain providers of public transportation of handicapped persons are exempt.
Wisconsin
5Applies to fuels not taxable under the volume tax laws.
Wyoming
4Applies to sales price of LPG. Gasoline and diesel subject to volume tax are exempt.

1/ This table shows motor-fuel tax rates in effect as of January 1, and any subsequent changes that hve occurred through the date shown in the title. Only taxes that are levied as a dollar amount per volume of motor fuel are included on sheet 1. Taxes that apply to all petroleum products without distinguishing motor fuel are omitted. Local option taxes are included only when they have been adopted uniformly Statewide. For States marked with an asterisk, see the notes below:

2/ The gasohol rates shown are for gasoline blended with 10 percent ethanol.


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