| 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. Sales tax rate on aviation is 4.5 percent. |
| 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. |
