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Highway Statistics 2011


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Federal Highway-User Fees, 2011 1/

October 2012
Table FE-21B

USER FEE TAX RATE DISTRIBUTION OF TAX
EFFECTIVE DATE HIGHWAY TRUST FUND GENERAL
FUND
HIGHWAY
ACCOUNT
MASS TRANSIT
ACCOUNT
LEAKING
UNDERGROUND
STORAGE TANK
TRUST FUND
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 - -
Compressed natural gas 18.3 10/1/2006 17.07 1.23 - -
Other Special Fuels 18.4 10/1/1997 15.44 2.86 0.1 -
Other Taxes - All Proceeds to Highway Account
Tires 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 is any liquid other than gas oil, fuel oil or any product taxable under Section 4081 of the Internal Revenue Code (gasoline, diesel, kerosene, and diesel-water emulsion.)

3/ 18.3 cents per energy equivilent to a gallon of gasoline