Motor Fuel Data and the Highway Trust Fund
Highway Taxes and Fees 2008
State Liquid-Fuels Inspection Fees 1/
Based on information obtained from state authorities and on the law of the states
Table MF-110
Status as of January 1, 2008
| State | AMOUNT FOR INSPECTING PETROLEUM PRODUCTS |
INSPECTION AND/OR COLLECTION AGENCY (4) |
DISPOSITION OF REVENUE (5) |
REMARKS (6) |
||
|---|---|---|---|---|---|---|
| FEE 2/ (CENTS) (1) |
UNIT (2) |
PRODUCTS INSPECTED(MOTOR FUEL AND OTHER) (3) |
||||
| Alabama | 2 | Gallon | Gasoline, diesel fuel | Department of Agriculture and Industries | An amount equal to 5 percent or no less than $175,000, whichever is greater to the Agriculture Fund each month; balance to the Public Road and Bridge Fund and to counties and cities. | Kerosene, jet fuel, and lubricating oil also taxed, but at other rates. |
| Alaska | ||||||
| Arizona | All | State Inspector, Department of Weights and Measures | ||||
| Arkansas | Aviation gasoline, distillate, kerosene, motor fuel | State Division of Weights and Measures | ||||
| California | Gasoline, lubricating oil, diesel fuel, motor fuel, antifreeze, brake fluid, transmission fluid | Department of Food and Agriculture, Division of Measurement Standards | Petroleum Products Enforcement Program | |||
| Colorado | All fuel products | State Inspector of Oils | ||||
| Connecticut | ||||||
| Delaware | Gasoline, distillate | Department of Transportation, Motor Fuel Tax Administration | All expenses for testing are paid from the State Transportation Trust Fund. | |||
| Dist. of Col. | ||||||
| Florida | 0.125 | Gallon | Gasoline, kerosene, fuel oil, diesel fuel, gasohol | Department of Agriculture | General Inspection Fund | All revenue used by Department of Agri-culture. No fee on diesel fuel. |
| Georgia | All, except liquefied petroleum gas | Department of Agriculture, Oil Inspection Unit | ||||
| Hawaii | ||||||
| Idaho | ||||||
| Illinois | ||||||
| Indiana | 0.01 | Gallon | Includes all taxable special fuel as of July 1, 2005. | Special Tax Division, Department of Revenue | Underground Petroleum Storage Tank Excess Liability Trust Fund | |
| Iowa | Sample | Motor fuel, illuminating oil | Department of Agriculture and Land Stewardship | General Revenue Fund 4/ | Fee charged for analysis initiated by dealer. No fee is assessed for regular inspections by the Department. | |
| Kansas | 1.5 | Barrel 3/ | Gasoline, diesel | Department of Revenue, Customer Relations, Oil, Gas, and Petroleum Segment, Kansas Dept. of Agriculture Weights and Measures | General Fund | Applies also to exports and U.S. government sales. |
| Kentucky | ||||||
| Louisiana | 0 | Gallon | Gasoline, jet fuel, kerosene | Department of Revenue, Excise Tax Division ; Dept of Agriculture does inspection | General Fund | |
| Maine | Lubricating oil, motor fuel | Bureau of Taxation, Excise Tax Division | Fees for analysis paid from annual appropriation of Excise Tax Division. | |||
| Maryland | All | Comptroller, MATT Regulatory Division | ||||
| Massachusetts | Lubricating oil, motor fuel | Executive Office Consumer Affairs, Division of Standards | No fee for annual inspections by Division of Standards in towns of 5,000 or less population. Over 5.000 population, inspections are conducted by the local city or town for a fee. | |||
| Michigan | $15.00 | Petroleum products | Department of Agriculture | For purposes of funding the gasoline inspection and testing program. | ||
| Minnesota 4/ | $1 | 1000 gallons | All | Department of Public Service Special Taxes and Petroleum | General Revenue Fund | |
| Mississippi | All | Department of Agriculture | Inspection performed at discretion of Dept. of Agriculture or appointed agent. | |||
| Missouri | 2.5 | Barrel 3/ | Gasoline, gasoline-alcohol blends, kerosene, diesel fuel, heating oil, aviation turbine fuel, and other motor fuels. | Department of Agriculture, Weights and Measures Division | Petroleum Inspection Fund | Statute provides for a range from 1.5-2.5 cents per barrel. Fee is at the discretion of Director of Revenue to cover costs to administer the inspection program. |
| Montana | All | Department of Commerce, Business Reg., Weights and Measures Div. | General Revenue Fund | Inspection fee is included in license fee. | ||
| Nebraska | All | State Department of Revenue | ||||
| Nevada | 0.055 | Gallon | Lubricating oil, gasoline | Inspection, State Sealer; collec tion, Department of Taxation | State General Fund | |
| New Hampshire | All | Local inspector appointed by local government officials. | ||||
| New Jersey | ||||||
| New Mexico | Motor fuel | Department of Agriculture | Any liquid believed to be motor fuel may be analyzed. | |||
| New York | 0.05 | Gallon | Motor fuel | Department of Tax and Finance | Fee finances petroleum testing to protect the quality standards of the fuel supplies. | |
| North Carolina | 0.25 | Gallon | All kerosene, gasoline, diesel, and other fuels used as motor fuel | Inspection, Commissioner of Agri-culture; collection: Department of Revenue | Inspection and admin. costs; remainder for highway use to leaking underground storage tank fund; remainder for nonhwy use to State General Fund. | |
| North Dakota | 0 | Gallon | Gasoline, gasohol, diesel fuels, heating oil, kerosene, tractor fuel | Department of Health | General Revenue Fund | For inspection, administrative authority is vested in the ND Department of Health. Testing is done by the Chemistry Laboratory |
| Ohio | ||||||
| Oklahoma | 0.08 | Gallon | Gasoline, burning oil, kerosene, naphtha | Inspection, Corporation Commis-sion; collection, Tax Commission | General Revenue Fund | Fee levied as an excise tax and collected in same manner as other motor fuel taxes. |
| Oregon | ||||||
| Pennsylvania | ||||||
| Rhode Island | ||||||
| South Carolina | 0.25 | Gallon | All | Department of Agriculture | State Code Section 12-28-2355 10% of a quarter cent to Agriculture 90% of a quarter cent to state non-federal aid highway fund | Greases, motor oils, residual fuels, and special use liquid fuels not inspected. |
| South Dakota | 0.02 | per gallon | All excepting LPG and CNG | Department of Revenue Petroleum Release Compensation Board | State Capital Construction Fund and Petroleum Release Fund | Seventy eight and seven tenths percent goes to State Capitol Const Fund, and Twenty one & three tenths percent goes to the Petroleum Release Fund |
| Tennessee | ||||||
| Texas 5/ | $2.5 and $7.50 | Gasoline fuel | Department of Agriculture. | General Revenue Fund | An annual fee is imposed on every dealer as defined in Vernon's Texas Civil Statutes, Article 8614, Section 1, who holds, or is required to hold, a weights and measures certificate of registration under Texas Agriculture Code, Chapter 13; and operates a liquefied measuring device used to deliver gasoline. | |
| Utah | All | Department of Agriculture | General Fund | State code 4-33-4 | ||
| Vermont | Illuminating oils | Inspection by persons appointed by town or village trustees per 9 VSA Section 3341-3348. | ||||
| Virginia | Gasoline, diesel fuel, alcohol fuels | Department of Agriculture and Consumer Services | ||||
| Washington | See remarks | Motor fuel Oxygenated fuels | Department of Agriculture Local air pollution control authorities | Does not apply to aviation fuel, LPG, and marine fuel. Fees from $500 (small volume blender) to $25,000 (very large volume blender) | ||
| West Virginia | ||||||
| Wisconsin | 2 | Gallon | Gasoline, kerosene, fuel oil, burner oil, diesel fuel oil | Inspected by the Dept. of Industry, Labor and Human Relations, collected by Dept. of Revenue | Program revenue | Fee applies only to each gallon from which an inspection sample is taken. |
| Wyoming | All | Commissioner of Agriculture | ||||
1/ In the States for which no entries appear, petroleum products are not inspected.
2/ Fees are in cents unless noted otherwise.
3/ Barrels are 50 gallon capacity.
4/ Costs of inspection are paid by appropriation from State General Fund.
5/ The fee is $2.50 per liquid measuring device used to deliver one gasoline product per nozzle. The fee is $7.50 per liquid measuring device used to deliver multiple gasoline products per nozzle.