| Alabama |
4.0 |
Applies to fuel not taxable
under volume tax laws. |
| Arizona |
5.0 |
Applies to fuel not taxed
under the motor-fuel or fuel-use taxes. Liquified petroleum gas sold,
used, or stored in State is exempt. |
| Arkansas |
4.5 |
Special fuel for municipal
buses and gasoline are exempt. |
| California |
6.0 |
Applies to sales price
including Federal and State motor-fuel taxes. |
| Colorado |
3.0 |
Applies to fuel taxable under
volume tax laws. |
| Connecticut |
5.0 |
A Petroleum Products Gross
Earnings tax is applied to many petroleum products, in addition to the per
gallon taxes shown on Sheet 1. |
| District of Columbia |
5.8 |
Applies to fuel not taxable
under volume tax laws. |
| Georgia |
4.0 |
A 3-percent second motor fuel
tax and a 1-cent sales tax apply to the sales price including Federal
motor-fuel tax. |
| Hawaii |
4.0 |
Applies to the sales price
excluding Federal and State motor fuel taxes. Alcohol fuels are exempt. |
| Idaho |
5.0 |
Fuels subject to the motor
fuel volume tax are exempt. |
| Indiana |
5.0 |
Applies to the sales price
excluding Federal and State motor fuel taxes. |
| Iowa |
5.0 |
Applies to fuel not taxable
under fuel tax laws, including those fuels taxable, then subject to
refund. |
| Kansas |
4.9 |
Applies to fuels not taxable
under the volume tax laws. |
| Kentucky |
6.0 |
Applies to sales price,
exclusive of Federal tax, of fuels not taxable under the volume tax laws. |
| Maine |
6.0 |
Applies to motor fuel not
taxed at the maximum rate for highway use under the volume tax laws. |
| Maryland |
5.0 |
Applies to fuels not taxable
under motor fuel tax laws, unless exempt from the sales and use tax by
statute. |
| Massachusetts |
5.0 |
Applies to fuels not taxable
under the volume tax laws. |
| Michigan |
6.0 |
Applies to sales price
including Federal volume tax, except when used in a passenger vehicle with
capacity of 10 or more, for-hire, over regularly scheduled routes in the
State. |
| Minnesota |
6.0 |
Applies to fuels not taxable
under the volume tax laws. |
| Nebraska |
5.0 |
Gasoline is exempt. Diesel
and alternative fuels subject to the volume tax are exempt. |
| New Mexico |
5.0 |
Applies to fuels not taxable
under the volume tax laws. Ethanol blends deductible under the gasoline
tax laws are exempt. |
| New York |
4.0 |
Applies to sales price
including Federal motor-fuel tax. |
| North Dakota |
5.0 |
Applies to fuels not taxable
under the volume tax laws. |
| Ohio |
5.0 |
Applies to fuels not taxable
under the volume tax laws. |
| Oklahoma |
4.5 |
Applies to fuels not taxable
under the volume tax laws. |
| Pennsylvania |
6.0 |
Applies to fuels not taxable
under the volume tax laws. |
| South Carolina |
5.0 |
Applies to sales price of
aviation gasoline only. |
| South Dakota |
4.0 |
Applies to fuels not taxable
under the volume tax laws. |
| Tennessee |
6.0 |
Gasoline on which the volume
tax has been paid and not refunded, and motor fuel subject to the fuel-use
tax are exempt. |
| Texas |
6.3 |
Applies to fuels not taxed or
exempted under other laws. |
| Utah |
4.9 |
Applies to fuels not taxable
under the volume tax laws. |
| Washington |
6.5 |
Applies to fuels not taxable
under the volume tax laws. Certain providers of public transportation of
handicapped persons are exempt. |
| Wisconsin |
5.0 |
Applies to fuels not taxable
under the volume tax laws. |
| Wyoming |
4.0 |
Applies to sales price of
LPG. Gasoline and diesel subject to volume tax are exempt. |
