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State Taxation of Gasoline – Highway Taxes and Fees 2008 – Motor Fuel Data and the Highway Trust Fund – OHPI – FHWA

Motor Fuel Data and the Highway Trust Fund

Highway Taxes and Fees 2008

State Taxation of Gasoline

Based on information obtained from state authorities and on the law of the states

Table MF-101

Status as of January 1, 2008

Alabama 3/ 9/18Distributors, refiners, retail dealers, users,Quantities sold20thDepartment of Revenue / Department of Agriculture and Industries
Alaska 3/8Dealers and users Quantities sold, transferred or usedLastDepartment of Revenue
Arizona 3/18SuppliersBill of Lading quantity, and invoice quantity.27thDepartment of Transportation, Motor Vehicle Division
Arkansas 4/ 21.5Wholesale distributors (first receivers)In shipments or receipts25thDepartment of Finance and Administration, Motor Fuel Tax Section
California 18SupplierRack RemovalLastState Board of Equalization Assesses and State Controller Collects Accounts Receivable
Colorado 3/ 22Distributors and refinersGross gallonage26thDepartment of Revenue, Taxpayer Services Division
Connecticut25Licensed distributorsQuantities sold and used 25thDepartment of Revenue Services
Delaware 23Wholesale distributors Quantities sold and used25thDepartment of Transportation, Motor Fuel Tax Administration
Dist. of Col. 20Licensed importersQuantities sold and used 25thOffice of Tax and Revenue
Florida 3/ 15.6Importers, terminal wholesalers, suppliers and blendersQuantities removed through terminal rack, imported, or blended20thDepartment of Revenue
Georgia7.5Licensed distributors Quantities sold and used 20thDepartment of Revenue, Motor Fuel Tax Unit
Hawaii 3/ 17Manufacturers, producers, refiners, compounders, importers and distributorsQuantities manufactured, produced, refined, compounded, imported and sold or used.LastDepartment of Taxation
Idaho 3/ 25Licensed distributors Quantities received LastTax Commission, Motor Fuels Division
Illinois 19Licensed distributors Quantities sold and used20thDepartment of Revenue
Indiana 18Licensed distributors Quantities received20thDepartment of State Revenue, Special Tax Division
Iowa 3/ 20.7Licensed suppliers, restrictive suppliers, and blenders Quantities received as shown by lading or manifestLastDepartment of Revenue and Finance
Kansas 24Distributors of first receipt (defined as loaded at the terminal rack) Quantities received or imported25thDepartment of Revenue, Customer Relations, Oil, Gas, Petroleum Segment
Kentucky 21Licensed gasoline dealers (wholesalers, refiners, importers, certain retailers)Quantities received, less any applicable deductions.25thThe Department of Revenue, Motor Fuels Tax Section
Louisiana 20Manufacturers, refiners and importersQuantities sold and used 22ndDepartment of Revenue, Excise Tax Division
Maine 28.4Distributors and importersGallons sold, distributed / used 21stState Tax Assessor
Maryland 3/ 23.5 Licensed dealersQuantities sold and used LastComptroller, MATT Regulatory Division
Massachusetts 3/ 21Licensed distributors and importersQuantities sold and used 20thDepartment of Revenue
Michigan 3/19Supplier, importer, or blenderTaxable disbursements20thDepartment of Treasury, Customer Contact Division Special Fuels
Minnesota 3/ 20Licensed distributors In shipments23rdDepartment of Revenue, Special Taxes / Petroleum
Mississippi 3/18.4Wholesale distributors and producersQuantities received 20thState Tax Commission
Missouri 3/ 17Suppliers or Distributors Quantities removed from terminal untaxed product imported into state or upon blending untaxed product with tax product.2nd 2 /Department of Revenue, Taxation Bureau
Montana 3/27DistributorsImports plus refinery distribution 25thDepartment of Transportation, Administration Division
Nebraska 3/26Distributors and ImportersGross gallons received or imported25thDepartment of Revenue
Nevada 24.8Licensed dealers (distributors)Quantities distributed25thDepartment of Motor Vehicles
New Hampshire 3/ & /10 19.625Distributors (Last Licensee Model)Quantities sold20thDepartment of Safety, Road Toll Administration
New Jersey 5/10.5Importers, producers or refinersQuantities sold or used20th Department of the Treasury, Division of Taxation
New Mexico 18.875Distributors Imports plus production 25thDepartment of Taxation and Revenue, Returns Processing Division
New York 6/24.45Registered distributors on first import or productionQuantities imported or produced20th Department of Taxation and Finance
North Carolina 30.15Supplier who owns the fuel as it crosses the terminal rack (position holder)Supplier disbursements22ndDepartment of Revenue, Motor Fuels Tax Division
North Dakota 3/23Wholesale distributorsQuantities sold and used25thTax Commissioner, Motor Fuel Tax Section
Ohio 28Wholesalers and Distributors of Motor Vehicle FuelQuantities distributed, sold, or usedLast day of monthTax collected by the State Treasurer (EFTs) and Ohio Dept. of Taxation (checks). Motor fuel laws administered by the Dept. of Taxation.
Oklahoma 17Suppliers when removed from terminal rackQuantities imported or removed from the terminal rack27thTax Commission, Audit Division Motor Fuel Section
Oregon 3/ 24Licensed dealers Quantities sold or used25thDepartment of Transportation
Pennsylvania 3/ 31.2Registered distributors Quantities used or sold and delivered20thDepartment of Revenue, Bureau of Motor Fuel Taxes
Rhode Island 30DistributorsQuantities sold or used27thDepartment of Administration, Division of Taxation, Excise Tax Section
South Carolina 16Supplier at terminal rackQuantities sold or used22ndDepartment of Revenue
South Dakota 3/ 22Suppliers and importers Gallons removed from the rack at fuel terminal or imported into StateLastDepartment of Revenue, Motor Vehicle Division
Tennessee 20Licensed Suppliers and Bonded ImportersNet gallons imported20thDepartment of Revenue, Fiscal Services Office Department of Revenue, Audit Division
Texas 20Licensed Suppliers, Permissive Suppliers, Importers and Blenders, Quantities removed through terminal rack, imported or blended.25thComptroller of Public Accounts
Utah 3/24.5 Licensed distributorsQuantities distributedLastTax Commission
Vermont 19Licensed distributors Receipts or sales25thDepartment of Motor Vehicles, Commercial Vehicle Operations
Virginia 3/ 5/17.5Importers, Suppliers and Blenders Quantities imported, sold or used-Department of Motor Vehicles, Motor Carrier Services
Washington 3/ 7//8 38Supplier (terminal rack) or importer, or blender Quantities sold or imported25thDepartment of Licensing, Prorate and Fuel Tax Division
West Virginia32.2Terminal Rack / on Import into stateActual metered gallons sold31stWV State Tax Department, Internal Auditing Division
Wisconsin 3/ 30.9Licensed suppliersQuantities received15thDepartment of Revenue
Wyoming 3/14Supplier (terminal rack)Quantities sold LastDepartment of Transportation.

1/ Rates shown are as of January 1, 2008. 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. (entry or removal)

3/ Gasoline used in aircraft is taxed at the following rates per gallon: Arizona, 18 cents (13 cents refundable upon application); Iowa, 8 cents; Missouri and Oregon, 9 cents; Hawaii, 2 cents; Michigan, and Montana, 4 cents; Pennsylvania, 5.3 cents; Idaho, 5.5 cents; Alabama, 2.7 cents aviation and 0.9 cents jet ; Alaska, 4.7 cents; New Hampshire Minnesota, Nebraska, Wyoming, 5 cents; South Dakota and Wisconsin 6 cents; Washington, 11 cents; North Dakota, 8 cents; Colorado, 6 cents; and Utah, 9 cents for non-federally certified carriers, and 4 cents for federally certified carriers as per Title 59-13-401(3); Maryland, 7 cents; Mississippi, 6.4 cents; Florida, 6.9 cents; Massachusetts, 12.1 cents (varies by qtr.); Maine, 4 cents. Marine use is taxed at 5 cents in Alaska. In Virginia, gasoline is taxed at .175 cents 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 car fuel tanks is taxed at the rates of those adjoining States plus 1 cent.

5/ In New Jersey, blenders report within 5 days of receipt of fuel. In Virginia, tax is due by the twentieth 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 million during the preceding year are required to make a 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.

8/ Effective 7/1/08, tax rates for gasoline and special fuel will increase to 37.5 cents per gallon in Washington.

9/ In Alabama, Tax rate include $.02 inspection fee administered by Alabama Department of Agriculture and Industries

10/ In New Hampshire, the tax is a composite of the following rates; Road Toll Tax $0.18, Oil Discharge & Disposal (ODD) Fee $0.015, Oil Pollution Control (OPC) Fees $0.0125 (Road Toll is collected at the Distributor level the ODD and OPC Fees are collected upon importation.)

Page last modified on November 7, 2014
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