U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
Based on information obtained from state authorities and on the law of the states
Status as of January 1, 2008
|STATE||TAX RATE (CEN TS PER GALLON) 2/ (1)||PRIVATE AND COMMERCIAL USE||PUBLIC USE||TIME LIMITS FOR REFUND CLAIMS (MONTHS AFTER PURCHASE) 7/ (13)||OTHER SPECIFIED USES; REMARKS (14)|
|GENERAL NONHIGHWAY (EXCEPT AGRICULTURE AND AVIATION) (2)||AGRICULTURE (3)||AVIATION||PUBLIC CONTRACT WORK||FEDERAL 5/||STATE, COUNTY, LOCAL|
|TAX RATE (CENTS PER GALLON) 3/ (5)||PROVSIONS (6)||MOTOR VEHICLES 4/(7)||OTHER EQUIPMENT (HIGHWAY AND NON-HIGHWAY)(8)||HIGHWAY USE (9)||OTHER USES 6/ (10)||HIGHWAY USE (11)||OTHER USES (12)|
|Alabama||18||Taxed||Ex (4)||2.7||Taxed||Taxed||Taxed (14)||Ex||Ex||State, taxed (18) local taxed (2)||State, taxed (18) local taxed (2)||12 (Once per 12 months.)||Use by charitable organizations and foreign|
|Alaska 8/||8||Ref (6)||Ref (6)||4.7||Taxed||Ref (6)||Highway||Ex||Ex||Ex||Ex||12||Use in public utility plants and by charitable|
|Arizona 9/||18||Ref||Ref||5||Ref (11)||Taxed||Ref||Taxed||Ref||Taxed||Ref||12||Use in watercraft is not refunded. One refund|
|Arkansas 9/||21.5||Taxed||Taxed||–||Ex||Taxed||Taxed||Taxed||Taxed||Taxed||Taxed||12 (After||Use by local buses is subject to full refund. Aviation|
|California 9/ 10/||18||Ref||Ref||–||–||Taxed||Ref||Taxed||Ref||Taxed||Ref||36||Use in boats is not refunded, except when operated|
|Colorado||22||Ref||Ref||6||Taxed||Ref||Ref||Ex||Ex||Ex||Ref||12||State Department of Transportation|
|Connecticut||25||Ref||Ref||–||Ex||Ref||Ref||Ex / Ref||Ex / Ref||Ex / Ref||Ref / Ex||March 31 of||Fuel imported by manufacturers licensed as|
|Delaware 11/||23||Ref||Ref||0.23||Ref||Taxed||Ref||Ex||Ex||Ex||Ex||12||Use in volunteer fire department vehicles and in|
|Dist. of Columbia||20||Taxed||Taxed||–||Taxed||Taxed||Taxed||Ex||Ex||Ex||Ex||–||Use by publicly owned and operated local transit|
|Florida 8/ 11/ 12/ 13/||15.6||Taxed||Ref (11.6)||6.9||Taxed||Taxed||Taxed||Ex||Ex||Ref (11.6)||Ref (11.6)||60||Use by city transit systems is subject to refund|
|Georgia||7.5||Taxed||Ref (6.5)||7.5||Ex (6.5)||Taxed||Taxed||Ex||Ex||Taxed||Taxed||18, Agriculture||Aviation exemption is on sales to licensed dealer only.|
|Idaho||25||Ref||Ref or credit||5.5||Taxed||Taxed||Ref||Taxed||Ref||Taxed||Ref||Calendar year||Agricultural use may be claimed as a refund or|
|Illinois||19||Ref||Ref||–||Ex||Ex||Ref||Ex||Ex||Taxed||Ref||24||Sales to public utilities which own and operate buses|
|Indiana||18||Ref||Ref||–||Ref||Ref||Ref (non-||Ex||Ex||Taxed||Ref||3 Years||Nonhighway use by distributors is exempt. Use by|
|Iowa||20.7||Ref||Ref||8||Taxed||Taxed||Taxed||Ref||Ref||Ref||Ref||36||In lieu of making a refund claim, the fuel tax on|
|Kentucky 8/ 11/||19.6||Taxed||Exempt or||–||Ref||Taxed||Taxed||Ex||Ex||Taxed||Taxed||Up to 4 Years||All must pay the 1.4-cent environmental fee included|
|Louisiana 8/ 9/ 13/ 15/||20||Taxed||Ref||–||Ref||Taxed||Taxed||Ex||Ex||Taxed||Taxed||6||Federal use exempt for lots in excess of 6,000 gallons|
|Maine||27.6||Ref (26.6)||Ref (26.6)||–||Ref (23.6)||Taxed||Ref (26.6)||Ex||Ex||REF||REF||12||Use in local transit buses is subject to full refund.|
|Maryland||23.5||Ref||Ref||7||Taxed||Taxed||Ref||Taxed||Ex or Ref||Taxed||Taxed||3 (For July-||Uses in equipment of volunteer fire companies,|
|Massachusetts 11/||21||Ref||Ref||24.3||–||Taxed||Ref||Ex||Ex||Taxed||Ref||24 (6, Marine;||–|
|Michigan 11/||19||Ref||Ref||3||Ref (1.5)||Taxed||Ref nonhighway||Ex||Ex||Ex||Ex||18||School bus transportation of students to/from educational|
|Minnesota 16/ 17/||20||Ref||Ex||5||Ref||Taxed||Ref||Ex||Ex||Taxed||Ref||12 (3.5 after||No refunds allowed for snowmobile and marine use.|
|Mississippi||18.4||Ref (11.6)||Ref (11.6)||6.4||Ref (11.6)||Taxed||Taxed||Taxed||Ex||Taxed||Ref (11.6)||36||–|
|Missouri||17||Ref||Ref or Ex||9||Ref 8/||Taxed||Ref||Ex or Ref||Ex||Taxed||Ref||12 or April 15||–|
|Montana 9/ 17/||27||Ref||Ref (12)||4||Taxed||Ref||Ref||Taxed||Ref||Taxed||Ref||14||–|
|Nebraska 11/||23.0||Ref (19.5)||Ref (19.5)||5||–||Taxed||Highway Taxed||Ex||Ex||Taxed||Nonhighway||3||Gasoline used by accredited flying schools is|
|Nevada 9/ 17/||24.75||Taxed||Taxed||10.5||Taxed||Ref||Ref||Taxed||Ref||Taxed||Ref||6||Motorboat use is not refunded. Farmers|
|New Jersey||10.5||Ref||Ref||–||Ref||Taxed||Ref||Ex||Ex||Ref||Ref||6||Buses paying monthly franchise tax to municipality,|
|New Mexico||18.875||Ref||Ref||–||Ref||Ref||Ref||Ex||Ex||Taxed||Ref||6||No refunds allowed for motorboat or highway|
|New York 10/ 11/||22||Ref (8)||Ref||5.6||Ref (8)||Ref (8)||Ref (8)||Ex||Ex||Ex||Ex||24||Pleasure boat use is not refunded. Use by qualified|
|North Carolina 11/||29.9||Ref (29.9)||Ref (29.9)||–||Ex||Taxed||Ref (29.9)||Ex||Ex||See||See||Aviation exemption applies to high octane fuel only;|
|variable tax rate||remarks||remarks||ordinary fuel used in aircraft is subject to refund of|
|as of 1/1/08 - 12.4||29.9 cents, tax less sales tax due. State agency and|
|North Dakota 8/||23||Taxed||Ref (12)||8||Ref||Taxed||Taxed||Ex||Ex||Taxed||Taxed||6 (After end of||Dyed fuel, at the $.04 rate, may be used in State, county|
|Ohio||28||Ref||Ref||–||Ex||Ref||Ref||Ex||Ex||Taxed||Ref||12||Public transit use refunded at 27 cents per gallon.|
|Oklahoma||16||Taxed||Ref (13.92)||0.0008||Ex||Taxed||Taxed||Taxed||Taxed||Local, Ex||Local, Ex||36||Use in school buses operated by (Public) school districts|
|Pennsylvania 11/ 18/||31.2||Taxed||Ref||5.3||Taxed||Taxed||Taxed||Ex||Ex||Ex||Ex||36||Transit use is taxed, except for publicly owned|
|Rhode Island 11/||29||Taxed||Ref||–||Ex||Taxed||Taxed||Ex||Ex||Taxed||Taxed||8||Public transit use and railroad equipment operated|
|South Carolina||16||Taxed||Ref||–||Ex||Taxed||Taxed||Ex||Ex||Taxed||Taxed||36||Use in State owned school buses and commercial|
|Tennessee 11/||20||Taxed||Ref (19)||1||Ex||Taxed||Taxed||Ex||Ex||Ex||Ex||3 (After calendar||–|
|Texas||20||Ref (98 %)||Ref (98 %)||20||Ref||Ref (98 %)||Taxed||Ex||Ex||Taxed||Ref (98 %)||12||Aviation gasoline is subject to the state motor fuel|
|Utah||24.5||Taxed||Ref||4 for||Taxed||Taxed||Taxed||Ex||Ex||Ex||Ex||3 months for||–|
|Virginia||17.5||Ref||Ref (17)||5||Taxed||Taxed||Ref||Ex||Ex||Ex||Ex||12||Use by volunteer fire departments, volunteer rescue|
|Virginia (continued)||refund of 16 cents of the 17.5 cents tax. Claimant|
|Washington||36||Ref||Ref||11||Ex||Ref||Ref||Taxed||Ref 9/||Taxed||Ref||13||Aviation exemption applies to certified air carriers,|
|West Virginia||32.2||Ref||Ref||–||Ex||Taxed||Taxed||Taxed||Ex||Taxed||Taxed||Quarterly||Use by local buses is subject to refund of 6 cents.|
|Wisconsin 11/||30.9||Ref or Ex||Ref or Ex||6||Ex||Taxed||Ref||Ex||Ex||Taxed||Ref||12||Urban transit use by common carriers is exempt.|
|Wyoming 16/||14||Taxed||Ex (70 %)||7||–||Taxed||Taxed||Taxed||Taxed||Taxed||Taxed||One year||University of Wyoming, community colleges, and|
1/ For purposes of brevity, refunded and exempt have been abbreviated as 'Ref' and 'Ex', respectively. For those that are granted partial exemptions, the portions of those refunded or exempt is shown in parentheses. In addition to the classes of refunds or exemptions listed, all States grant exemptions or refunds to distributors on export sales, purchases of tax-paid fuel, previous overpayment, etc., to avoid duplication of payment. See Table MF-102 for provisions concerning special fuels. Table MF-103 shows the procedures regarding allowances for losses in storage and handling, losses by destruction and expense of collection. See Table MF-104 for provisions concerning interstate motor carrier fuel use.
2/ See Table MF-121T for more detail on gasoline and gasohol tax rates and sales tax information.
3/ Only the aviation gasoline tax rates that differ from the prevailing tax rates in column (1) are shown in this column.
4/ Use in motor vehicles on public highways is taxed in all States.
5/ In most States which exempt motor fuel purchased by the Federal Government, there is also a provision for refund of the tax if tax-paid fuel is purchased.
6/ Includes Federal nonhighway and military use.
7/ Unless noted otherwise, the exact time periods specified by statute or regulation are given in months (i.e. 30 days = 1 month, 45 days = 1.5 months, 1 year = 12 months, 'by March 31 for preceding calendar year' = 3 months after calendar year, etc.). The time limits allowed for uses not listed on this table (see footnote 1) may differ from those shown in this column.
8/ Special provisions for specific nonhighway uses: in Alaska, marine use of gasoline and special fuel is taxed at 5 cents per gallon, others partially refunded as follows: 11.6 cents of the 15.6 cent tax for commercial fishing use in Florida; full refund of tax used in motor boats in Kentucky; full refund of the 20 cents tax for gasoline used in commercial fishing boats only in Louisiana; 19 cents of the 20 cent tax is refunded for industrial use in North Dakota. Aviation gasoline in Missouri is fully refunded if used for commercial or agricultural purposes.
9/ In Arizona and Montana, Federal military highway use is taxed, while nonhighway use is refunded. In Arkansas, sales to official U.S. Government agencies for use in official U.S. Government vehicles is exempt. In California, Louisiana, and Washington, quantities sold to the armed forces for use in aircraft or ships or for use outside of the State are exempt. In Nevada, sales for use in vehicles of the armed forces are exempt.
10/ Closed portions of roads under repair are not public highways.
11/ Variable Rate as of January 2008. Wisconsin's motor fuel tax rate in no longer variable effective with the change that occurred on April 1, 2006. In
11/ Refunds available for fuel consumed for an exempt purpose upon which the tax was previously paid. Leaded racing fuel is now exempt.
12/ Rate consists of a fixed rate of 4 cents per gallon plus a base rate of 6.9 cents per gallon of motor fuel which is indexed to the CPI-U and currently yields a 11.6 cents per gallon rate. There is an additional State imposed State Comprehensive Enhanced Transportation System (SCETS) Tax that varies by county from 5.3 to 6.4 cents per gallon which is not included in rate shown.
13/ Gasoline is tax exempt if purchased in bulk lots of over 300 gallons in Wyoming; 500 gallons or more in Florida (from a terminal supplier or wholesaler) and West Virginia; and 6,000 gallons or more in Louisiana.
14/ It is exempt if contractor holds a cost-plus-fixed-fee contract with the U.S. Government.
15/ Aviation gasoline sales in these States are generally exempt when purchased in large quantities or at specified airports.
16/ Aviation refunds are on a sliding scale ranging from 15 cents per gallon on the first 50,000 gallons to 19.5 cents per gallon over 200,000 gallons in Minnesota. Counties or municipalities refund 2 cents per gallon to consumers on fuel used at their publicly owned airports in excess of 10,000 gallons per month in Wyoming.
17/ No refunds are paid on fuel used in highway construction or maintenance.
18/ Thirty-six months after the end of the fiscal year for agriculture, volunteer fire, ambulance, etc., and political subdivisions.
19/ The 4.85 cents per gallon consumer sales and service tax is not refundable and aviation use is not exempt.
20/ In Hawaii, the 16 cents is the refund amount per gallon for non-highway agricultural use.
21/ The 16 cents in the refund account per gallon for non-highway agriculture use.
22/ The 11.7 cents per gallon variable rate component/consumer sales and services tax is not refundable and aviation use is not exempt.
23/ Within 36 months from the last day of the month following the period within which the end user purchased the fuel.