U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
Highway Statistics 2007
Federal Highway-User Fees, 2007 1/
1/ Source: Office of Highway Policy Information, Federal Highway Administration.
2/ Alternative fuels include benzol, benzene, naphtha, casing head and natural gasoline, or other liquid used as a fuel in a motor vehicle except diesel, kerosene, gas oil, fuel oil, or any product taxable under the gasoline tax provisions. Beginning October 1, 2006, LPG and LNG are taxed based on their energy content relative to gasoline.
3/ Only small amounts of revenue are collected by Internal Revenue Service for taxes on neat alcohol and some other miscellaneous sources.
4/ Effective October 1, 2006, the tax rate for compressed natural gas is set on an energy equivalent basis to the gasoline tax of 18.3 cents per gallon. Per IRS Notice 2006-92, the energy equivalent rate is 18.3 cents per 126.67 cubic feet. This rate would be equivalent to $1.44 per thousand cubic feet.
5/ Section 1401 of the Taxpayer Relief Act of 1997 replaced a mechanism by which the fair market value of tires exceeding 40 pounds was deducted from the fair market value of a truck and replaced it with a credit for the excise tax paid. This provision was effective January 1, 1998.
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