U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
Based on information obtained from state authorities and on the law of the states
Table MF-101
Status as of January 1, 2008
| STATE | TAX RATE 1/ (CENTS PER GALLON) (1) | TAX PAID IN FIRST INSTANCE BY (2) | TAX COMPUTED ON BASIS OF (3) | DATE TAX DUE 2/ (4) | TAX COLLECTED AND ADMINISTERED BY (5) |
|---|---|---|---|---|---|
| Alabama 3/ 9/ | 18 | Distributors, refiners, retail dealers, users, | Quantities sold | 20th | Department of Revenue / Department of Agriculture and Industries |
| Alaska 3/ | 8 | Dealers and users | Quantities sold, transferred or used | Last | Department of Revenue |
| Arizona 3/ | 18 | Suppliers | Bill of Lading quantity, and invoice quantity. | 27th | Department of Transportation, Motor Vehicle Division |
| Arkansas 4/ | 21.5 | Wholesale distributors (first receivers) | In shipments or receipts | 25th | Department of Finance and Administration, Motor Fuel Tax Section |
| California | 18 | Supplier | Rack Removal | Last | State Board of Equalization Assesses and State Controller Collects Accounts Receivable |
| Colorado 3/ | 22 | Distributors and refiners | Gross gallonage | 26th | Department of Revenue, Taxpayer Services Division |
| Connecticut | 25 | Licensed distributors | Quantities sold and used | 25th | Department of Revenue Services |
| Delaware | 23 | Wholesale distributors | Quantities sold and used | 25th | Department of Transportation, Motor Fuel Tax Administration |
| Dist. of Col. | 20 | Licensed importers | Quantities sold and used | 25th | Office of Tax and Revenue |
| Florida 3/ | 15.6 | Importers, terminal wholesalers, suppliers and blenders | Quantities removed through terminal rack, imported, or blended | 20th | Department of Revenue |
| Georgia | 7.5 | Licensed distributors | Quantities sold and used | 20th | Department of Revenue, Motor Fuel Tax Unit |
| Hawaii 3/ | 17 | Manufacturers, producers, refiners, compounders, importers and distributors | Quantities manufactured, produced, refined, compounded, imported and sold or used. | Last | Department of Taxation |
| Idaho 3/ | 25 | Licensed distributors | Quantities received | Last | Tax Commission, Motor Fuels Division |
| Illinois | 19 | Licensed distributors | Quantities sold and used | 20th | Department of Revenue |
| Indiana | 18 | Licensed distributors | Quantities received | 20th | Department of State Revenue, Special Tax Division |
| Iowa 3/ | 20.7 | Licensed suppliers, restrictive suppliers, and blenders | Quantities received as shown by lading or manifest | Last | Department of Revenue and Finance |
| Kansas | 24 | Distributors of first receipt (defined as loaded at the terminal rack) | Quantities received or imported | 25th | Department of Revenue, Customer Relations, Oil, Gas, Petroleum Segment |
| Kentucky | 21 | Licensed gasoline dealers (wholesalers, refiners, importers, certain retailers) | Quantities received, less any applicable deductions. | 25th | The Department of Revenue, Motor Fuels Tax Section |
| Louisiana | 20 | Manufacturers, refiners and importers | Quantities sold and used | 22nd | Department of Revenue, Excise Tax Division |
| Maine | 28.4 | Distributors and importers | Gallons sold, distributed / used | 21st | State Tax Assessor |
| Maryland 3/ | 23.5 | Licensed dealers | Quantities sold and used | Last | Comptroller, MATT Regulatory Division |
| Massachusetts 3/ | 21 | Licensed distributors and importers | Quantities sold and used | 20th | Department of Revenue |
| Michigan 3/ | 19 | Supplier, importer, or blender | Taxable disbursements | 20th | Department of Treasury, Customer Contact Division Special Fuels |
| Minnesota 3/ | 20 | Licensed distributors | In shipments | 23rd | Department of Revenue, Special Taxes / Petroleum |
| Mississippi 3/ | 18.4 | Wholesale distributors and producers | Quantities received | 20th | State Tax Commission |
| Missouri 3/ | 17 | Suppliers 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/ | 27 | Distributors | Imports plus refinery distribution | 25th | Department of Transportation, Administration Division |
| Nebraska 3/ | 26 | Distributors and Importers | Gross gallons received or imported | 25th | Department of Revenue |
| Nevada | 24.8 | Licensed dealers (distributors) | Quantities distributed | 25th | Department of Motor Vehicles |
| New Hampshire 3/ & /10 | 19.625 | Distributors (Last Licensee Model) | Quantities sold | 20th | Department of Safety, Road Toll Administration |
| New Jersey 5/ | 10.5 | Importers, producers or refiners | Quantities sold or used | 20th | Department of the Treasury, Division of Taxation |
| New Mexico | 18.875 | Distributors | Imports plus production | 25th | Department of Taxation and Revenue, Returns Processing Division |
| New York 6/ | 24.45 | Registered distributors on first import or production | Quantities imported or produced | 20th | Department of Taxation and Finance |
| North Carolina | 30.15 | Supplier who owns the fuel as it crosses the terminal rack (position holder) | Supplier disbursements | 22nd | Department of Revenue, Motor Fuels Tax Division |
| North Dakota 3/ | 23 | Wholesale distributors | Quantities sold and used | 25th | Tax Commissioner, Motor Fuel Tax Section |
| Ohio | 28 | Wholesalers and Distributors of Motor Vehicle Fuel | Quantities distributed, sold, or used | Last day of month | Tax collected by the State Treasurer (EFTs) and Ohio Dept. of Taxation (checks). Motor fuel laws administered by the Dept. of Taxation. |
| Oklahoma | 17 | Suppliers when removed from terminal rack | Quantities imported or removed from the terminal rack | 27th | Tax Commission, Audit Division Motor Fuel Section |
| Oregon 3/ | 24 | Licensed dealers | Quantities sold or used | 25th | Department of Transportation |
| Pennsylvania 3/ | 31.2 | Registered distributors | Quantities used or sold and delivered | 20th | Department of Revenue, Bureau of Motor Fuel Taxes |
| Rhode Island | 30 | Distributors | Quantities sold or used | 27th | Department of Administration, Division of Taxation, Excise Tax Section |
| South Carolina | 16 | Supplier at terminal rack | Quantities sold or used | 22nd | Department of Revenue |
| South Dakota 3/ | 22 | Suppliers and importers | Gallons removed from the rack at fuel terminal or imported into State | Last | Department of Revenue, Motor Vehicle Division |
| Tennessee | 20 | Licensed Suppliers and Bonded Importers | Net gallons imported | 20th | Department of Revenue, Fiscal Services Office Department of Revenue, Audit Division |
| Texas | 20 | Licensed Suppliers, Permissive Suppliers, Importers and Blenders, | Quantities removed through terminal rack, imported or blended. | 25th | Comptroller of Public Accounts |
| Utah 3/ | 24.5 | Licensed distributors | Quantities distributed | Last | Tax Commission |
| Vermont | 19 | Licensed distributors | Receipts or sales | 25th | Department of Motor Vehicles, Commercial Vehicle Operations |
| Virginia 3/ 5/ | 17.5 | Importers, Suppliers and Blenders | Quantities imported, sold or used | - | Department of Motor Vehicles, Motor Carrier Services |
| Washington 3/ 7//8 | 38 | Supplier (terminal rack) or importer, or blender | Quantities sold or imported | 25th | Department of Licensing, Prorate and Fuel Tax Division |
| West Virginia | 32.2 | Terminal Rack / on Import into state | Actual metered gallons sold | 31st | WV State Tax Department, Internal Auditing Division |
| Wisconsin 3/ | 30.9 | Licensed suppliers | Quantities received | 15th | Department of Revenue |
| Wyoming 3/ | 14 | Supplier (terminal rack) | Quantities sold | Last | Department 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.)
