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TAX RATES ON MOTOR FUEL 1/

Created On: 5/3/2005 (CENTS PER GALLONS) TABLE MF-121T
Sheet 1 of 3
1 | 2 | 3
December 2004 Reporting Period
STATE GASOLINE DIESEL LIQUEFIED
PETROLEUM GAS
GASOHOL 2/
RATE EFFECTIVE
DATE
RATE EFFECTIVE
DATE
RATE EFFECTIVE
DATE
RATE EFFECTIVE
DATE
EXEMPTION
Alabama * 16 01/10/1997 19 01/10/1995     16 01/10/1997  
  *     18 01/10/2004          
Alaska 8 01/01/2004 8 01/01/2004     8 01/01/2004  
Arizona * 18 01/07/2000 26 01/07/2000     18 01/07/2000  
Arkansas * 21.7 01/09/2001 22.7 01/09/2001 16.5 01/04/1991 21.7 01/09/2001  
California * 18 01/01/1994 18 01/01/1994 6 01/01/1966 18 01/01/1994  
Colorado * 22 01/01/1991 20.5 01/01/1992 20.5 01/01/1992 22 01/01/1991  
Connecticut * 25 01/01/2004 26 01/01/2004     24 01/01/2004 1
  *             25 01/07/2004  
Delaware * 23 01/01/1995 22 01/01/1995     22 01/01/1995 1
District of Columbia 20 01/10/2003 20 01/10/2003 20 01/10/1994 20 01/10/1994  
Florida * 10.3 01/01/2004 10.3 01/01/2004 26.4 01/01/2002 10.3 01/01/2004  
Georgia 7.5 01/07/1971 7.5 01/07/1971 7.5 01/07/1971 7.5 01/07/1971  
Hawaii * 16 01/07/1991 16 01/07/1991 5.3 01/03/2002 16 01/07/1991  
Idaho * 25 01/01/1996 25 01/01/1996 18.1 01/01/1996 22.5 01/01/1996 3
Illinois * 19 01/01/1990 21.5 01/01/1990 19 01/01/1990 19 01/01/1990  
Indiana * 18 01/01/2003 16 01/01/1993     18 01/01/2003  
Iowa * 20.3 01/07/2003 22.5 01/01/1989 20 01/01/1989 19 01/01/1989 1
  * 20.5 01/07/2004              
Kansas * 24 01/07/2003 26 01/07/2003 23 01/07/2003 24 01/07/2003  
Kentucky * 16.4 30/04/1986 13.4 30/04/1986 16.4 30/04/1986 13.4 30/04/1986 3
  * 17.4 30/04/2004 14.4 30/04/2004 17.4 30/04/2004 14.4 30/04/2004 3
  * 17.4 01/07/2004 14.4 01/07/2004 17.4 01/07/2004 17.4 01/07/2004  
Louisiana * 20 01/01/1990 20 01/01/1990 16 01/07/1993 20 01/01/1990  
Maine * 25 01/07/2003 26 01/07/2003     23 01/08/1999 2
Maryland 24 01/05/1993 24 01/07/1993     24 01/05/1992  
Massachusetts 21 01/01/1991 21 01/01/1991 15 01/01/2004 21 01/01/1991  
          16 01/04/2004      
          18 01/07/2004      
          17 01/10/2004      
Michigan * 19 01/08/1997 15 01/04/2003 15 01/01/1984 19 01/08/1997  
Minnesota * 20 01/06/1988 20 01/06/1988 15 01/07/1995 20 01/06/1988  
Mississippi * 18.4 01/08/2000 18.4 01/08/2000 17 31/01/1989 18.4 01/08/2000  
  * 18.4 01/08/2004 18.4 01/08/2004     18.4 01/08/2004  
Missouri * 17 01/04/1996 17 01/04/1996     17 01/04/1996  
Montana * 27 01/07/2001 28 01/07/2001     27 01/07/2001  
Nebraska * 24.8 01/01/2004 24.8 01/01/2004 24.8 01/01/2004 24.8 01/01/2004  
Nevada 24.75 01/01/1997 27.75 01/01/1997 22 01/07/1997 24.75 01/01/1997  
New Hampshire * 18 01/01/1998 18 01/01/1998 18 01/01/1998 18 01/01/1998  
New Jersey * 10.5 01/07/1988 13.5 01/07/1988 5.25 01/07/1988 10.5 01/01/1992  
New Mexico * 18.88 01/10/2001 19.88 01/10/2001 12 01/01/2002 18.88 01/10/2001  
  *     22.88 01/07/2004          
New York * 22.65 01/01/2004 20.85 01/01/2004 8.05 01/01/2002 22 01/01/2001 1
North Carolina * 24.3 01/01/2004 24.3 01/01/2004     24.3 01/01/2004  
  * 24.6 01/07/2004 24.6 01/07/2004     24.6 01/07/2004  
North Dakota * 21 01/07/1999 21 01/07/1999 21 01/07/1999 21 01/07/1999  
Ohio * 24 01/07/2003 24 01/07/2003 24 01/07/2003 24 01/07/2003  
  * 26 01/07/2004 26 01/07/2004 26 01/07/2004 26 01/07/2004  
Oklahoma * 16 01/10/1996 13 01/10/1996 16 01/10/1996      
Oregon * 24 01/01/1993 24 01/01/1993 18.5 09/09/1995 24 01/09/1993  
Pennsylvania * 26.2 01/01/2004 31.2 01/01/2004 19.2 01/01/2004 26.2 01/01/2004  
Rhode Island * 30 01/01/2003 30 01/01/2003 30 01/01/2003 30 01/01/2003  
South Carolina 16 01/07/1987 16 01/07/1987     16 01/07/1987  
South Dakota * 22 01/04/1999 22 01/04/1999 20 01/04/1999 20 01/04/1999 2
Tennessee * 20 01/07/1989 17 01/04/1990 14 01/07/1989 20 01/07/1989  
Texas * 20 01/10/1991 20 01/10/1991 15 01/09/1987 20 01/10/1991  
Utah * 24 01/07/1997 24 01/07/1997 24 01/07/1997 24 01/07/1997  
Vermont * 20 01/07/1999 26 01/07/2002     26 01/07/2002  
Virginia * 17.5 01/07/1992 16 01/07/1992 16 01/07/1998 17.5 01/07/1992  
Washington * 28 01/07/2003 28 01/07/2003 28 01/07/2003 28 01/07/2003  
  *     28 03/07/2004 23 03/07/2004 28 03/07/2004  
West Virginia * 25 01/01/2004 25 01/01/2004 25 01/01/2004 25 01/01/2004  
Wisconsin * 28 01/04/2003 28 01/04/2003 21 01/04/2003 28 01/04/2003  
  * 29 01/04/2004 29 01/04/2004 21 01/04/2004 29 01/04/2004  
Wyoming * 14 01/07/2002 14 01/07/1998 14 01/07/1998 14 01/07/1998  
Puerto Rico 16 01/07/1975 8 01/07/1994          
Mean 20.378   20.623   17.697   20.481    
Weighted Average 19.183   19.706   11.242   20.636    
Federal Tax 18.4 01/10/1997 24.4 01/10/1997 13.6 01/10/1997 13.2 01/01/2003 5

1/ This table shows motor-fuel tax rates in effect as of January 1, and any subsequent changes that have occurred through the date shown in the title. Only taxes that are levied as a dollar amount per volume of motor fuel are included on sheet 1. Taxes that apply to all pteroleum products without distinguishing motor fuel are omitted. Local option taxes are included only when they have been adapted uniformly Statewide.

2/ The gasohol rates shown are for gasoline blended with 10 percent ethanol.

3/ This table displays gasohol exemptions based on tax rates of gasoline and gasohol in effect as of January 1.

SHEET 1 | SHEET 2 | SHEET 3

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