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Highway Statistics 2005 - FHWA

Table MF-121T - Motor Fuel - Highway Statistics 2005 - FHWA
Highway Statistics 2005 OHPI > Highway Statistics > 2005 > Motor Fuel > Table MF-121T

TAX RATES ON MOTOR FUEL - 2005 1/

OCTOBER 2006 (CENTS PER GALLON) Table MF-121T
SHEET 1 OF 2
STATE GASOLINE DIESEL LIQUEFIED PETROLEUM GAS GASOHOL 2/
RATE EFFECTIVE DATE RATE EFFECTIVE DATE RATE EFFECTIVE DATE RATE EFFECTIVE DATE EXEMPTION
Alabama * 18 06/01/95 19 10/01/04 17 06/01/95 18 06/01/95 -
Alaska 8 07/01/70 8 07/01/70 - - 8 07/01/97 -
Arizona * 18 07/01/90 26 07/01/00 18 07/01/90 18 07/01/90 -
Arkansas * 21.7 09/01/01 22.7 09/01/01 16.5 01/01/02 21.7 09/01/01 -
California * 18 01/01/94 18 01/01/94 6 01/01/76 18 01/01/94 -
Colorado * 22 01/01/91 20.5 01/01/92 20.5 01/01/92 22 01/01/91 -
Connecticut * 25 07/01/00 26 08/01/02 - 07/01/96 25 07/01/04 1
Delaware 23 01/01/95 22 01/01/95 22 01/01/95 23 01/01/95 -
Dist. of Col. 20 10/01/94 20 10/01/94 20 10/01/94 20 10/01/94 -
Florida * 14.5 01/01/05 14.5 01/01/05 14.5 01/01/05 14.5 01/01/05 -
Georgia 7.5 07/01/71 7.5 07/01/71 7.5 07/01/71 7.5 07/01/71 -
Hawaii * 16 07/01/91 16 07/01/91 8.1 07/01/04 16 07/01/91 -
Idaho * 25 04/01/96 25 04/01/96 18.1 04/01/96 22.5 07/01/94 2.5
Illinois * 19 01/01/90 21.5 01/01/90 19 01/01/90 19 01/01/90 -
Indiana * 18 04/01/03 16 04/01/93 - - 15 04/01/90 -
Iowa * 20.7 07/01/05 22.5 01/01/89 20 01/01/89 19 01/01/89 1
Kansas * 24 07/01/03 26 07/01/03 22 07/01/02 24 07/01/03 -
Kentucky * 18.5 10/01/05 15.50 10/01/05 18.5 10/01/05 18.50 10/01/05 -
Louisiana * 20 01/01/90 20 01/01/90 16 07/01/93 20 01/01/90 -
Maine * 26 07/01/04 27.0 07/01/05 - - 17.80 07/01/04 -
Maryland 23.5 05/01/92 24.25 07/01/93 24.25 07/01/93 23.5 05/01/92 -
Massachusetts 21 01/01/91 21 01/01/91 19.3 10/01/05 21 01/01/91 -
Michigan * 19 08/01/97 15 04/01/03 15 01/01/84 - - -
Minnesota * 20 06/01/88 20 06/01/88 15 07/01/95 20 06/01/88 -
Mississippi * 18.4 07/01/93 18.4 07/01/93 17 01/01/89 18.4 07/01/93 -
Missouri * 17 04/01/96 17 04/01/96 17 04/01/96 17 04/01/96 -
Montana * 27.75 01/01/01 27.75 07/01/94 - - 27.75 01/01/01 -
Nebraska * 25.3 07/01/05 25.3 07/01/05 25.3 07/01/05 25.3 07/01/05  
Nevada 24.8 01/01/03 27.7 01/01/97 22 07/01/97 24.8 01/01/97 -
New Hampshire * 19.5 07/01/95 19.5 07/01/95 - - - - -
New Jersey * 10.5 07/01/88 13.5 07/01/88 5.25 07/01/88 10.5 01/01/92 -
New Mexico * 18.88 10/01/01 22.88 07/01/04 12.00 01/01/02 18.88 10/01/01 -
New York * 23.25 01/01/05 21.45 01/01/05 8.05 01/01/02 - - -
North Carolina * 27.1 07/01/05 27.1 07/01/05 27.1 07/01/05 27.1 07/01/05  
North Dakota * 23 07/01/05 23 07/01/05 23 07/01/05 23 07/01/05 -
Ohio * 28 07/01/05 28 07/01/05 28 07/01/05 28 07/01/05  
Oklahoma * 17 07/01/89 14 07/01/89 17 07/01/89 17 07/01/89 -
Oregon * 24 01/01/00 24 01/01/00 18.5 09/09/95 24 01/01/00 -
Pennsylvania * 30 01/01/05 36.4 01/01/05 21.9 01/01/05 30 01/01/05 -
Rhode Island * 30 07/01/02 30 07/01/02 30 07/01/02 30 07/01/02 -
South Carolina 16 07/01/87 16 07/01/87 - - 16 07/01/87 -
South Dakota * 22 04/01/99 22 04/01/99 20 04/01/99 20 04/01/99 2
Tennessee * 21.4 04/01/03 18.4 04/01/03 14 04/01/89 20 04/01/89 -
Texas * 20 10/01/91 20 10/01/91 15 01/01/87 20 10/01/91 -
Utah * 24.5 07/01/97 24.5 07/01/97 24.5 07/01/97 24.5 07/01/97 -
Vermont * 20 08/01/97 26 07/01/00 - - 20 08/01/97 -
Virginia * 17.5 07/01/92 16 07/01/92 16 01/01/98 17.5 07/01/92 -
Washington * 31 07/01/05 31 07/01/05 - - 31 07/01/05 -
West Virginia * 27 01/31/05 27 01/31/05 27 01/31/05 27 01/31/05 -
Wisconsin * 29.9 04/01/05 29.9 04/01/05 21.9 04/01/05 29.9 04/01/05 -
Wyoming * 14 07/01/98 14 07/01/98 - - 14 07/01/98 -
Mean 20.30   20.47   17.24   20.35    
Weighted Avg. 19.25   20.00   12.18   19.98    
Federal Tax 18.4 10/01/97 24.4 10/01/97 13.6 10/01/97 13.2 01/01/01 5.2
OCTOBER 2006 TABLE MF-121T
SHEET 2 OF 2
STATE SALES TAX
PERCENT REMARKS
Alabama 4 Applies to fuel not taxable under volume tax laws.
Arizona 5.6 Applies to fuel not taxed under the motor-fuel or use-fuel taxes. Liquefied petroleum gas sold, used or stored in State is exempt.
Arkansas 5.1 Special fuel for municipal buses and gasoline are exempt.
California 6 Applies to sales price including Federal and State motor-fuel taxes.
Colorado 2.9 Applies to fuel not taxable under volume tax laws.
Connecticut 6 A 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. 5.8 Applies to fuel not taxable under volume tax laws.
Georgia 4 A 3-percent second motor-fuel tax and a 1-percent sales tax apply to sales price including Federal motor-fuel tax.
Hawaii 4 Applies to sales price excluding Federal and State motor-fuel taxes. Alcohol fuels are exempt.
Idaho 5 Fuels subject to the motor fuel volume tax are exempt.
Indiana 6 Applies to sales price excluding Federal and State motor-fuel taxes.
Iowa 5 Applies to fuel not taxable under fuel tax laws, including those fuels taxable, then subject to refund.
Kansas 5.3 Applies to fuels not taxable under the volume tax laws.
Kentucky 6 Applies to sales price, exclusive of Federal tax, of fuels not taxable under the volume tax laws.
Louisiana 4 Fuels subject to volume tax are exempt. Gasohol is exempt if alcohol produced in State.
Maine 5 Applies to motor fuel not taxed at the maximum rate for highway use under the volume tax laws.
Maryland 5 Applies to fuels not taxable under Maryland motor fuel tax laws, unless statutorily exempt from the sales and use tax.
Massachusetts 5 Applies to fuels not taxable under the volume tax laws.
Michigan 6 Applies 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 6.5 Applies to fuels not taxable under the volume tax laws.
Nebraska 5.5 Gasoline is exempt. Diesel and alternative fuels subject to the volume tax are exempt. Effective 10/1/2003, 5.0%.
New Mexico 5 Applies to fuels not taxable under the volume tax laws. Ethanol blends deductible under the gasoline tax laws are exempt.
New York 4 Applies 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 5 Applies to fuels not taxable under the volume tax laws.
Ohio 5 Applies 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 4.5 Applies to fuels not taxable under the volume tax laws.
Pennsylvania 6 Applies to fuels not taxable under the volume tax laws.
South Carolina 5 Applies to sales price of aviation gasoline only.
South Dakota 4 Applies to fuels not taxable under the volume tax laws.
Tennessee * 7 Gasoline on which the volume tax has been paid and not refunded and motor fuel subject to the use fuel tax are exempt.
Texas 6.3 Applies to fuels not taxed or exempted under other laws.
Utah 4.8 Applies to fuels not taxable under the volume tax laws.
Washington 6.5 Applies fuels not taxable under the volume tax laws. Certain providers of public transportation of handicapped persons are exempt.
Wisconsin 5 Applies to fuels not taxable under the volume tax laws.
Wyoming 4 Applies to sales price of LPG. Gasoline and diesel subject to volume tax are exempt.

Footnotes

1/ This table shows motor-fuel tax rates in effect as of January 1, and any subsequent changes that have 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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Page last modified on November 7, 2014.
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