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Motor-Fuel Tax Provisions on Interstate Motor Carriers – 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

Motor-Fuel Tax Provisions on Interstate Motor Carriers 1/

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

Table MF-104

Status as of January 1, 2008

Alabama 1619Department of Revenue Motor Vehicle DivisionIn addition, Alabama charges a 2 cent per gallon inspection fee on gasoline, and gasohol. Effective 10/01/04, rate was changed to include $0.2 inspection fee on diesel.
Alaska Due to its unique geographical position, Alaska is not an IFTA jurisdiction.
Arizona 26Department of Transportation, Motor Vehicle DivisionBio-diesel is the same as diesel.
Arkansas 21.522.516.5Department of Finance and Administration, Motor Fuel, Tax SectionIn addition, Arkansas charges a .03 cent per gallon Environmental Assurance Fee on gasoline, diesel, and gasohol.
California 36.66Board of EqualizationIFTA tax rates include a sales tax equivalent amount (which includes local sales taxes).
Colorado 2220.520.5Department of RevenueEnvironmental Response Surcharge Fee collected on motor fuel at .0125 cents per gallon
Connecticut 2537Department of Revenue Services-------–
Delaware 232222Department of Transportation, Motor Fuel Tax Administration--------–
Dist. of Col. Office of Tax and RevenueNon-IFTA tax rates on gasoline, diesel and LPG are 20 cents per gallon.
Florida17.6730.87Department of Highway Safety and Motor VehiclesThese rates include a 2.07 cents per gallon State Pollutants Tax. Liquefied petroleum gas is subject to the State general sales tax.
Georgia 15.816.713.1Revenue Department, Motor Fuel Tax UnitThese rates include the state prepaid tax at the 3% rate
Hawaii Due to its unique geographical position, Hawaii has no IFTA interaction.
Idaho 2518.1Tax Commission---------–
Illinois 32.936.729.9Department of RevenueIFTA tax rates are higher, but the difference is refunded upon use of the fuel in-state.
Indiana161616Department of Revenue, Special Tax Division, Motor Carrier Services SectionMotor carriers pay an additional 11¢ per gallon surcharge.
Iowa 20.722.520Department of Transportation---------–
Kansas 242623Department of Revenue, Customer Relations, Motor Carrier Segment NOTE: E85 tax rate is 17 cents.
Kentucky19.616.619.6Transportation Cabinet, Department of Vehicle RegulationAn additional 2 percent surtax (currently .033 cents) on gasoline and a 4.7 percent surtax '(currently .076 cents) on special fuels are imposed on vehicles with three or more axles. An additional .0285 cents per mile applies to vehicles with a combined licensed weight over 59,999 lbs.
Louisiana 202016Department of Revenue, Excise Tax Division---------–
Maine 2321Commercial Vehicle Center---------–
Maryland 23.524.2523.5Comptroller, MATT Regulatory Division---------–
Massachusetts 212125Massachusetts Department of Revenue---------–
Michigan15 + 6%Department of Treasury, Customer Contact Division - Special FuelsDiesel tax plus 6% of statewide average retail price determined and certified quarterly
Minnesota 202015Department of Public Safety---------–
Mississippi181817State Tax CommissionIn addition, Mississippi charges a 0.4 cent per gallon dedicated to the Groundwater Protection Trust Fund on gasoline, diesel, and gasohol. Not collected on IFTA return.
Missouri 171717Missouri Dept. of Transportation--------–
Montana 2727.755.18Department of TransportationLiquefied petroleum gas is taxed at the retail dealer level.
Nebraska 232323Department of Motor Vehicles---------–
Nevada 2722Department of Motor VehiclesThese rates do not include Nevada's .75 cent per gallon Petroleum Discharge Fee.
New Hampshire 18Department of Safety--------–
New Jersey 14.517.59.25Division of Motor VehiclesThese rates include the New Jersey Petroleum Products Receipt Tax.
New Mexico 172112Taxation and Revenue Dept.In addition, New Mexico charges a Petroleum Products Loading Fee of $150 per 8,000 gallons gasoline and diesel fuels.
New York31.928.918.1Department of Taxation and FinanceThe rate shown is a composite of the regular motor fuel gallonage tax, the petroleum business tax (except for LPG), plus the motor carrier road tax of 7 percent of the average retail sales price.
North Carolina29.929.929.9Department of Revenue---------–
North Dakota 232323Commissioner, Department of TransportationA special excise tax of $.04 per gallon 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
Ohio282828Department of TaxationTax paid on the difference between the fuel purchased in Ohio and consumed in Ohio for the excise tax equal to the motor vehicle fuel tax rate. A surtax of 3 cents per gallon is paid on all gallonage consumed in Ohio.
Oklahoma 161316Tax CommissionIn addition, Oklahoma charges a 1 cent per gallon tax dedicated to the Petroleum Underground Tank Release Environmental Cleanup Indemnity Fund.
Oregon Department of TransportationVehicles under the jurisdiction of the Public Utilities Commissioner and paying motor-carrier weight-distance taxes are exempt from payment of the motor fuel tax. The State offers IFTA services to it's "Home-State" motor carriers.
Pennsylvania31.238.122.8Department of Revenue, Bureau of Motor Fuel TaxesFuels other than gasoline, gasohol, diesel, kerosene, aviation gasoline, and jet fuel are considered alternative fuels and are taxed on a BTU equivalent basis to gasoline at 114,500 BTU's per gallon.
Rhode Island 282828Department of Administration, Division of TaxationIn addition, Rhode Island charges a 1 cent per gallon tax for the Underground Storage Financial Responsibility Fund.
South Carolina161616Department of Motor Vehicles--------–
South Dakota 222220Department of RevenueAll vehicles not powered by gasoline
Tennessee 201714Department of Revenue--------–
Texas202015Comptroller of Public Accounts--------–
Utah24.524.524.5Tax CommissionThe gallonage tax is not required if the user has purchased an exemption certificate.
Vermont 2026Department of Motor Vehicles, Commercial Vehicle OperationsLPG vehicles are subject to a registration fee 1.75 times the usual fee.
Virginia 17.517.517.5Department of Motor VehiclesMotor carriers pay an additional surtax of 3.5¢ per gallon.
Washington3636See RemarksDepartment of Licensing, Prorate and Fuel Tax ServicesUse of liquefied petroleum gas is subject to an annual fee or a trip permit.
West Virginia State Tax Department Internal Audit Division--------–
Wisconsin 30.930.922.6Department of Transportation--------–
Wyoming1414See RemarksDepartment of TransportationIn addition, Wyoming charges 1 cent per gallon Underground Storage Corrective Action Account fee on gasoline, diesel, and gasohol. Liquefied petroleum gas is subject to the State general sales tax.

1/ The rates shown here are IFTA rates, which do not include motor fuel inspection or environmental fees, and local taxes applied Statewide, which are included in the other tables in this series and in tables such as the MF-121T. See Tables MF-101 and MF-102 for provisions governing the taxation of gasoline and special fuels.

2/ Rates shown are as of January 1, 2008. See Table MF-121T for more detail on the motor fuel gallonage taxes and sales taxes applicable to motor fuel.

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