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Policy Information

Highway Statistics 2007

Federal Highway-User Fees, 2007 1/

Table FE-21B
June 2009

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USER FEE TAX RATE DISTRIBUTION OF TAX
EFFECTIVE DATE HIGHWAY TRUST FUND LEAKING UNDERGROUND STORAGE TANK TRUST FUND GENERAL FUND
HIGHWAY ACCOUNT MASS TRANSIT ACCOUNT
Fuel Taxes (Cents per Gallon)
Gasoline and Gasohol fuels 18.4 10/1/1997 15.44 2.86 0.1 -
Diesel and Kerosene fuels 24.4 10/1/1997 21.44 2.86 0.1 -
Alternative fuels 2/            
Liquefied Petroleum Gas 18.3 10/1/2006 16.17 2.13 - -
Liquefied Natural Gas 24.3 10/1/2006 22.44 1.86 - -
Other Special Fuels 3/ 18.4 10/1/2006 15.44 2.86 0.1 -
Compressed natural gas 4/ 18.3 10/1/2006 15.43 2.86 - -
Other Taxes - All Proceeds to Highway Account
Tires 5/ Tax is imposed on tires sold by manufacturers, producers, or importers at the rate of $.0945 ($.04725 in the case of a bias ply or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds.
Truck and trailer sales 12 percent of retailer's sales price for tractors and trucks over 33,000 pounds gross vehicle weight (GVW) and trailers over 26,000 pounds GVW. The tax applies to parts and accessories sold in connection with the vehicle sale.
Heavy vehicle use

Annual tax:

Trucks 55,000-75,000 pounds GVW, $100 plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds
Trucks over 75,000 pounds GVW, $550

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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Updated: 01/03/2012

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