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February 2012 Monthly Motor Fuel Reported by States

Tax Rates on Motor Fuel 1/

Created on: 6/11/2012   TABLE MF-121T
Sheet 3 of 3
February 2012 Reporting Period
STATE SALES TAX
PERCENT REMARKS
Alabama 4.0 Applies to fuel not taxable under volume tax laws.
Arizona 5.0 Applies to fuel not taxed under the motor-fuel or fuel-use taxes. Liquified petroleum gas sold, used, or stored in State is exempt.
Arkansas 4.5 Special fuel for municipal buses and gasoline are exempt.
California 6.0 Applies to sales price including Federal and State motor-fuel taxes.
Colorado 3.0 Applies to fuel taxable under volume tax laws.
Connecticut 5.0 A 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 5.8 Applies to fuel not taxable under volume tax laws.
Georgia 4.0 A 3-percent second motor fuel tax and a 1-cent sales tax apply to the sales price including Federal motor-fuel tax.
Hawaii 4.0 Applies to the sales price excluding Federal and State motor fuel taxes. Alcohol fuels are exempt.
Idaho 5.0 Fuels subject to the motor fuel volume tax are exempt.
Indiana 5.0 Applies to the sales price excluding Federal and State motor fuel taxes.
Iowa 5.0 Applies to fuel not taxable under fuel tax laws, including those fuels taxable, then subject to refund.
Kansas 4.9 Applies to fuels not taxable under the volume tax laws.
Kentucky 6.0 Applies to sales price, exclusive of Federal tax, of fuels not taxable under the volume tax laws.
Maine 6.0 Applies to motor fuel not taxed at the maximum rate for highway use under the volume tax laws.
Maryland 6.0 Applies to fuels not taxable under motor fuel tax laws, unless exempt from the sales and use tax by statute.
Massachusetts 5.0 Applies to fuels not taxable under the volume tax laws.
Michigan 6.0 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 the State.
Minnesota 6.0 Applies to fuels not taxable under the volume tax laws.
Nebraska 5.0 Gasoline is exempt. Diesel and alternative fuels subject to the volume tax are exempt.
New Mexico 5.0 Applies to fuels not taxable under the volume tax laws. Ethanol blends deductible under the gasoline tax laws are exempt.
New York 4.0 Applies only to the first $2 of the price of a gallon of motor fuel. Counties have the option to use this cents-per-gallon method, or continue using their local percentage rates in their calculations.
North Dakota 6.0 Applies to fuels not taxable under the volume tax laws.
Ohio 5.0 Applies to fuels not taxable under the volume tax laws.
Oklahoma 4.5 Applies to fuels not taxable under the volume tax laws.
Pennsylvania 6.0 Applies to fuels not taxable under the volume tax laws.
South Carolina 5.0 Applies to sales price of aviation gasoline only.
South Dakota 4.0 Applies to fuels not taxable under the volume tax laws.
Tennessee 6.0 Gasoline on which the volume tax has been paid and not refunded, and motor fuel subject to the fuel-use tax are exempt. Sales tax rate on aviation is 4.5 percent. LPG users without permits must pay in advance at the beginning of the fiscal year, others pay quarterly. Fee is based on vehicle weight and fuel efficiency.
Texas 6.3 Applies to fuels not taxed or exempted under other laws.
Utah 4.9 Applies to fuels not taxable under the volume tax laws.
Washington 6.5 Applies to fuels not taxable under the volume tax laws. Certain providers of public transportation of handicapped persons are exempt.
Wisconsin 5.0 Applies to fuels not taxable under the volume tax laws.
Wyoming 4.0 Applies to sales price of LPG. Gasoline and diesel subject to volume tax are exempt.
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