| Alabama |
The gasoline, gasohol, and diesel rates include a 2 cents
per gallon inspection fee. Alabama-registered LPG vehicles pay an annual
fee based on vehicle type in lieu of the volume tax. |
| Arizona |
The fuel tax on diesel remains at 18 cents per gallon for
light and exempt vehicles, but is set at 27 cents per gallon if used to
propel a truck with more than two axles or with a declared gross weight
over 26,000 pounds. |
| Arkansas |
The gasoline, gasohol, and diesel rates include 0.4 cents
per gallon Environmental Assurance Fee. Applicants for LPG user permits
must pay a fee in lieu of the volume tax. |
| California |
LPG users may pay an annual fee in lieu of the volume tax. |
| Colorado |
Owners of LPG vehicles registered in the State must pay an
annual fee in lieu of the volume tax. |
| Connecticut |
The tax is computed at 5% of the gross earnings from the
first sale of a petroleum product in the State. |
| Delaware |
The tax rate varies annually based on the average wholesale
price of gasoline for the previous year. |
| Florida |
Tax rates are variable, adjusted annually. For gasoline and
gasohol, in addition to the rates shown, there is a State-imposed State
Comprehensive Enhanced Transportation System (SCETS) tax that varies by
the county from 0-5.0 cents per gallon. All counties levy the SCETS tax on
gasoline, but a few levy less than the maximum rate. LPG vehicles
registered in the State pay an annual fee in lieu of the tax on
alternative fuels and the SCETS tax. |
| Hawaii |
Effective 01/01/02, alternative fuels pay an amount
proportional to the diesel tax as follows: .29 for ethanol, .5 for
bio-diesel, and .33 for LPG. An additional 1 cent is added to these
amounts, and then rounded to the nearest 1 cent. |
| Idaho |
LPG users may pay an annual fee based on vehicle weight in
lieu of volume tax. |
| Illinois |
Motor carriers pay an additional 6.3 cents per gallon on
gasoline, 6.5 cents on diesel, and 5.9 cents on LPG. |
| Indiana |
Motor carriers pay an additional 11 cents per gallon. LPG
vehicles pay an annual fee. |
| Iowa |
Effective 07/01/02, motor fuel tax rates will be adjusted
annually based on the amounts of ethanol blended gasoline being sold and
distributed annually. |
| Kansas |
LPG users may pay an annual fee based on mileage and gross
vehicle weight in lieu of the volume tax. |
| Kentucky |
Tax rates are variable, adjusted quarterly. A 2 percent
surtax is imposed on gasoline and 4.7 percent on special fuels for any
vehicle with 3 or more axles. The gasoline, gasohol, and diesel rates
include 1.4 cents per gallon Petroleum Environmental Assurance Fee. |
| Maine |
Rates are variable, adjusted every February based on past
years Consumer Price Index. Rates are effective on the following July 1. |
| Michigan |
For vehicles defined under the Motor Carrier Fuel Tax Act,
diesel fuel is discounted 6 cents per gallon at the pump; and assessed a
12 cents per gallon surcharge on a quarterly return, with a provision for
a 6 cent per gallon refund on fuel purchased in Michigan. |
| Minnesota |
There is a credit to the wholesaler of 15 cents per gallon
of alcohol used to make gasohol. |
| Mississippi |
The gasoline, gasohol, and diesel rates include 0.4 cents
per gallon dedicated to the Groundwater Protection Trust Fund. |
| Missouri |
LPG vehicles 18,000 pounds or less gross vehicle weight
registered in the State pay an annual fee in lieu of the volume tax. |
| Montana |
LPG vehicles registed in the State pay an annual fee based
on gross weight in lieu of the volume tax. Out-of-State vehicles purchase
trip permits. There is an alcohol distiller credit of 30 cents per gallon
of alcohol produced in the State with State agricultural products and used
to make gasohol. |
| Nebraska |
Rates are variable, adjusted quarterly. The gasoline and
gasohol include 0.6 cents per gallon and diesel rate includes 0.2 cents
per gallon Petroleum Release Remedial Action Fee. Effective 01/01/02, new
Nebraska ethanol production facilities may receive an ethanol production
credit equal to 18 cents per gallon of ethanol used to fuel motor
vehicles. |
| New Hampshire |
The gasoline, gasohol, and diesel rates include 1.5 cents
per gallon Oil Discharge and Disposal Cleanup Fee. Alternative fuel
vehicles pay twice the usual registration fee in lieu of the volume tax. |
| New Jersey |
In addition to the rates shown, there is a Petroleum
Products Gross Receipts Tax. The tax is computed on a cents-per-gallon
basis and is applicable to a wide variety of petroleum products. |
| New Mexico |
The gasoline, gasohol, and diesel rates include the
Petroleum Products Loading Fee of $150 per 8,000 gallons (1.875 cents per
gallon). Owners of LPG-powered vehicles up to 54,000 pounds gross vehicle
weight may pay an annual fee in lieu of the volume tax. |
| New York |
Rates are variable, adjusted annually. Rates include the
Petroleum Business Tax of 14.6 cents per gallon. The gasoline rate
includes a 0.5 mill (0.05 cents) per gallon Petroleum Testing Fee. |
| North Carolina |
Rates are variable, adjusted semiannually. |
| North Dakota |
A special excise tax of 2% is imposed on all sales of
special fuel (diesel or LPG) that are exempted from the volume tax if the
fuel is sold for use in the State. There is a producer credit of 40 cents
per gallon of agriculturally derived alcohol produced in the State and
used to make gasohol. |
| Ohio |
Commercial vehicles formerly subject to the highway use tax
pay an additional 3 cents per gallon. Dealers are refunded 10 cents per
gallon of each qualified fuel (ethanol or methanol) blended with unleaded
gasoline. |
| Oklahoma |
Rates shown include 1 cent per gallon tax dedicated to the
Petroleum Underground Tank Release Environmental Cleanup Indemnity Fund.
When the Fund reaches specified balance, future tax revenues will be
deposited in a highway fund. The gasoline, gasohol, and LPG rates include
0.08 cents for fuel inspection. LPG users may pay an annual fee in lieu of
the volume tax. |
| Oregon |
The diesel and LPG rates shown are paid by users for
vehicles not under the jurisdiction of Public Utility Commissioner.
Vehicles under the jurisdiction of the Public Utilities Commissioner and
paying motor-carrier fees are exempt from payment of the motor-fuel tax. |
| Pennsylvania |
The rates include the Oil Franchise Tax for Maintenance and
Construction, a variable rate tax adjusted annually. LPG rate is based on
the gasolie gallon equivalent. |
| Rhode Island |
Rates includes 1 cent per gallon tax for the Underground
Storage Tank Financial Responsibility Fund. |
| South Dakota |
There is a credit at the rate of the gasoline tax to
distributors blending gasoline with ethanol to product gasohol. There is
also a producer incentive payment of 20 cents per gallon. |
| Tennessee |
LPG users without permits must pay in advance at the
beginning of the fiscal year, others pay quarterly. Fee is based on vehice
weight and fuel efficiency. Sales tax rate on aviation fuel is 4.5
percent. |
| Texas |
Owners of LPG vehicles registered in the State must pay an
annual fee in lieu of the volume tax. |
| Utah |
LPG is tax exempt if user purchases annual exemption
certificate. |
| Vermont |
Diesel vehicles 10,000 pounds and over pay 26 cents per
gallon. LPG vehicles are subject to a registration fee 1.75 times the
usual fee. The gasoline, gasohol, and diesel rates include 1 cents per
gallon for the Petroleum Cleanup Fund. |
| Virginia |
Vehicles weighing 26,000 pounds or more having 3 or more
axles pay an additional 3.5 cents per gallon. |
| Washington |
Owners of LPG vehicles pay an annual fee. |
| West Virginia |
Rates are variable, adjusted annually. |
| Wisconsin |
Rates are variable, adjusted annually. |
| Wyoming |
LPG is subject to sales tax. The gasoline, gasohol, and
diesel rates include 1 cent for the Underground Storage Tank Corrective
Action Account. |
