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Highway Taxes and Fees: How They Are Collected and Distributed - 2001


Alabama 3/ 18 Distributors, refiners, retail dealers, users, Quantities sold 20th Department of Revenue
Alaska 3/ 8 Dealers and users Quantities sold, transferred or used Last Department of Revenue
Arizona 3/ 18 Distributors Quantities sold 25th Department of Transportation, Motor Vehicle Division
Arkansas 4/ 20.5 Wholesale distributors (first receivers) Inshipments or receipts 25th Department of Finance and Administration, Motor Fuel Tax Section
California 18 Distributors, manufacturers and importers Quantities distributed 25th State Board of Equalization Assesses, and State Controller Collects Accounts Receivable
Colorado 3/ 22 Distributors and refiners Gross gallonage 25th Department of Revenue, Motor Carrier Services Division
Connecticut 25 Licensed distributors Quantities sold and used 25th Department of Revenue Services
Delaware 23 Wholesale distributors Quantities sold and used 25th Department of Transportation, Motor Fuel Tax Administration
Dist. of Col. 20 Licensed importers Quantities sold and used 25th Department of Finance and Revenue
Florida 3/ 13.6 Importers, terminal wholesalers, suppliers,and blenders Quantities removed through terminal rack, imported, or blended 20th Department of Revenue
Georgia 7.5 Licensed distributors (wholesalers,retailers) Quantities sold and used 20th Department of Revenue, Motor Fuel Tax Unit
Hawaii 3/ 16 Manufacturers, producers, refiners,importers and distributors Quantities manufactured, produced, refined, imported and sold or used Last Department of Taxation
Idaho 3/ 25 Licensed distributors Quantities received Last Tax Commission, Motor Fuels Division
Illinois 19 Licensed distributors Quantities sold and used 20th Department of Revenue
Indiana 15 Licensed distributors Quantities received 20th Department of State Revenue, Special Tax Division
Iowa 3/ 20 Licensed suppliers, restrictive suppliers, and blenders Quantities received as shown by lading or manifest Last Department of Revenue and Finance
Kansas 20 Distributors of first receipt (defined as loaded at the terminal rack) Quantities received or imported 25th Department of Revenue, Customer Relations, Oil,Gas, Petroleum Segment
Kentucky 16.4 Licensed gasoline dealers (wholesalers,refiners, importers, certain retailers) Quantities received 25th Revenue Cabinet, Motor Fuel Tax Section
Louisiana 20 Manufacturers, refiners and importers Quantities sold and used 20th Department of Revenue, Excise Tax Division
Maine 3/ 22 Wholesale distributors Quantities sold and used 21st State Tax Assessor
Maryland 3/ 23.5 Licensed dealers Quantities sold and used Last Comptroller, Motor Fuel Tax Division
Massachusetts 3/ 21 Licensed distributors and importers Quantities sold and used 20th Department of Revenue
Michigan 3/ 19 Supplier, terminal or refinery Quantities sold 20th Department of Treasury, Motor Fuel Tax Division
Minnesota 3/ 20 Licensed distributors Inshipments 23rd Department of Revenue, Petroleum Division
Mississippi 3/ 18.4 Wholesale distributors and producers Quantities received 20th State Tax Commission
Missouri 3/ 17 Suppliers Quantities removed from terminals 2nd 2 / Department of Revenue, Business Tax Bureau
Montana 3/ 27 Distributors Imports plus refinery distribution 25th Department of Transportation, Administration Division
Nebraska 3/ 23.9 Distributors and Importers Gross gallons received or imported 20th Department of Revenue
Nevada 24.75 Licensed dealers (distributors) Quantities distributed 25th Department of Taxation, Revenue Division
New Hampshire 3/ 19.5 Importers, producers or refiners Quantities sold 20th Department of Safety, Road Toll Administration
New Jersey 5/ 10.5 Importers, distributors or jobbers Quantities sold or used 20th Department of the Treasury, Division of Taxation
New Mexico 18.5 Distributors Imports plus production 25th Department of Taxation and Revenue, Returns Processing Division
New York 6/ 22 Registered distributors on first import or production Quantities imported or produced 20th Department of Taxation and Finance
North Carolina 24.3 First person in State who sells or uses fuel (distributor) Receipts or sales at distributor's option 20th Department of Revenue, Motor Fuels Tax Division
North Dakota 3/ 21 Wholesale distributors Quantities sold and used 25th Tax Commissioner, Motor Fuel Tax Section
Ohio 22 Wholesalers and Distributors of Motor Vehicle Fuel Quantities distributed, sold,or used Last Tax collected by the State Treasurer Motor fuel laws administered by the Department of Taxation
Oklahoma 17 Suppliers when removed from terminal rack Quantities imported or removed from the terminal rack 27th Tax Commission, Audit Division Motor Fuel Section
Oregon 3/ 24 Licensed dealers Quantities sold or used 25th Department of Transportation
Pennsylvania 3/ 26 Registered distributors Quantities used or sold and delivered 20th Department of Revenue, Bureau of Motor Fuel Taxes
Rhode Island 29 Distributors Quantities sold or used 27th Department of Administration, Division of Taxation,Excise Tax Section
South Carolina 16 Supplier at terminal rack Quantities sold or used 20th Department of Revenue
South Dakota 3/ 22 Suppliers and importers Gallons removed from the rack at fuel terminal Last Department of Revenue, Motor Vehicle Division
Tennessee 20 Wholesale distributors Quantities received and stored 20th Department of Revenue, Accounting Division,Petroleum Tax Division, Gasoline Tax Section
Texas 20 Person making first sale or use in State Quantities sold or used 25th Comptroller of Public Accounts
Utah 3/ 24.5 Licensed distributors Quantities distributed Last Tax Commission
Vermont 20 Licensed distributors Receipts or sales 25th Department of Motor Vehicles, Commercial Vehicle Operations
Virginia 3/ 5/ 17.5 Importers, producers, refiners, and some dealers Quantities sold or used - Department of Motor Vehicles, Motor Carrier Services
Washington 3/ 7/ 23 Supplier (terminal rack) or importer Quantities sold or imported 10th Department of Licensing, Prorate and Fuel Tax Division
West Virginia 25.65 Distributors Actual metered gallons sold 25th Department of Tax and Revenue
Wisconsin 3/ 26.4 Licensed suppliers Quantities received 15th Department of Revenue
Wyoming 3/ 14 Supplier (terminal rack) Quantities sold Last Department of Transportation.

  1/  Rates shown are as of January 1, 2001. Some of the rates shown are composites of several taxes. See Table MF-121T for more information on the composition of the rates. See Table MF-106 for State code citations for the taxes.

  2/   Date tax is due in month following month of receipt or sale of gasoline.

  3/   Gasoline used in aircraft is taxed at the following rates per gallon:

  • Arizona, 18 cents (13 cents refundable upon application);
  • Iowa, 8 cents;
  • Missouri and Oregon, 9 cents;
  • Hawaii, 1 cent;
  • Michigan, and Montana, 3 cents;
  • Pennsylvania, 4.3 cents;
  • Idaho, 5.5 cents;
  • Alabama, 3.9 cents;
  • Alaska, 4.7 cents;
  • New Hampshire and Utah, 4 cents;
  • Maryland, 7 cents;
  • Minnesota, Nebraska, Virginia and Wyoming, 5 cents;
  • South Dakota and Wisconsin 6 cents;
  • Washington, 6.5 cents;
  • North Dakota, 8 cents;
  • Colorado, 6 cents;
  • Mississippi, 6.4 cents;
  • Florida, 6.9 cents;
  • Massachusetts, 12.1 cents (varies by qtr.);
  • Maine, 4 cents.
  • Marine use is taxed at 5 cents in Alaska.

 4/  In border cities and towns or in establishments within 800 feet (one mile for establishments adjacent to the Interstate System) of the borders of Missouri and Oklahoma, gasoline sold and delivered to passenger

 5/  In New Jersey, blenders report within 5 days of receipt of fuel. In Virginia, tax is due by the fifth day of second month of receipt or sale.

 6/   Taxpayers who have a combined liability of motor fuel excise taxes and petroleum business taxes in excess of $5 payment by electronic transfer. Payment is due 3 business days after the 22nd day of the month.

 7/  Cities or towns that are within 10 miles of an international border crossing or transportation benefit districts that contain an international border may impose and additional local tax up to 1 cent per gallon.

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