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| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-101 STATUS AS OF JANUARY 1, 2001 |
| STATE | TAX RATE 1/ (CENTS PER GALLON) | TAX PAID IN FIRST INSTANCE BY | TAX COMPUTED ON BASIS OF | DATE TAX DUE 2/ | TAX COLLECTED AND ADMINISTERED BY |
|---|---|---|---|---|---|
| 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. |
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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:
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. |
