| 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 |
5.0 |
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 |
5.0 |
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. |
