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-104
Status as of January 1, 2008
| STATE | TAX RATE 2/ | COLLECTION AGENCY (4) | REMARKS (5) | ||
|---|---|---|---|---|---|
| (CENTS PER GALLON)GASOLINE(1) | DIESEL (2) | LPG (3) | |||
| Alabama | 16 | 19 | – | Department of Revenue Motor Vehicle Division | In 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 | – | 26 | – | Department of Transportation, Motor Vehicle Division | Bio-diesel is the same as diesel. |
| Arkansas | 21.5 | 22.5 | 16.5 | Department of Finance and Administration, Motor Fuel, Tax Section | In addition, Arkansas charges a .03 cent per gallon Environmental Assurance Fee on gasoline, diesel, and gasohol. |
| California | – | 36.6 | 6 | Board of Equalization | IFTA tax rates include a sales tax equivalent amount (which includes local sales taxes). |
| Colorado | 22 | 20.5 | 20.5 | Department of Revenue | Environmental Response Surcharge Fee collected on motor fuel at .0125 cents per gallon |
| Connecticut | 25 | 37 | – | Department of Revenue Services | -------– |
| Delaware | 23 | 22 | 22 | Department of Transportation, Motor Fuel Tax Administration | --------– |
| Dist. of Col. | – | – | – | Office of Tax and Revenue | Non-IFTA tax rates on gasoline, diesel and LPG are 20 cents per gallon. |
| Florida | 17.67 | 30.87 | – | Department of Highway Safety and Motor Vehicles | These rates include a 2.07 cents per gallon State Pollutants Tax. Liquefied petroleum gas is subject to the State general sales tax. |
| Georgia | 15.8 | 16.7 | 13.1 | Revenue Department, Motor Fuel Tax Unit | These rates include the state prepaid tax at the 3% rate |
| Hawaii | – | – | – | – | Due to its unique geographical position, Hawaii has no IFTA interaction. |
| Idaho | – | 25 | 18.1 | Tax Commission | ---------– |
| Illinois | 32.9 | 36.7 | 29.9 | Department of Revenue | IFTA tax rates are higher, but the difference is refunded upon use of the fuel in-state. |
| Indiana | 16 | 16 | 16 | Department of Revenue, Special Tax Division, Motor Carrier Services Section | Motor carriers pay an additional 11¢ per gallon surcharge. |
| Iowa | 20.7 | 22.5 | 20 | Department of Transportation | ---------– |
| Kansas | 24 | 26 | 23 | Department of Revenue, Customer Relations, Motor Carrier Segment | NOTE: E85 tax rate is 17 cents. |
| Kentucky | 19.6 | 16.6 | 19.6 | Transportation Cabinet, Department of Vehicle Regulation | An 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 | 20 | 20 | 16 | Department of Revenue, Excise Tax Division | ---------– |
| Maine | – | 23 | 21 | Commercial Vehicle Center | ---------– |
| Maryland | 23.5 | 24.25 | 23.5 | Comptroller, MATT Regulatory Division | ---------– |
| Massachusetts | 21 | 21 | 25 | Massachusetts Department of Revenue | ---------– |
| Michigan | – | 15 + 6% | – | Department of Treasury, Customer Contact Division - Special Fuels | Diesel tax plus 6% of statewide average retail price determined and certified quarterly |
| Minnesota | 20 | 20 | 15 | Department of Public Safety | ---------– |
| Mississippi | 18 | 18 | 17 | State Tax Commission | In 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 | 17 | 17 | 17 | Missouri Dept. of Transportation | --------– |
| Montana | 27 | 27.75 | 5.18 | Department of Transportation | Liquefied petroleum gas is taxed at the retail dealer level. |
| Nebraska | 23 | 23 | 23 | Department of Motor Vehicles | ---------– |
| Nevada | – | 27 | 22 | Department of Motor Vehicles | These rates do not include Nevada's .75 cent per gallon Petroleum Discharge Fee. |
| New Hampshire | – | 18 | – | Department of Safety | --------– |
| New Jersey | 14.5 | 17.5 | 9.25 | Division of Motor Vehicles | These rates include the New Jersey Petroleum Products Receipt Tax. |
| New Mexico | 17 | 21 | 12 | Taxation and Revenue Dept. | In addition, New Mexico charges a Petroleum Products Loading Fee of $150 per 8,000 gallons gasoline and diesel fuels. |
| New York | 31.9 | 28.9 | 18.1 | Department of Taxation and Finance | The 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 Carolina | 29.9 | 29.9 | 29.9 | Department of Revenue | ---------– |
| North Dakota | 23 | 23 | 23 | Commissioner, Department of Transportation | A 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 |
| Ohio | 28 | 28 | 28 | Department of Taxation | Tax 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 | 16 | 13 | 16 | Tax Commission | In addition, Oklahoma charges a 1 cent per gallon tax dedicated to the Petroleum Underground Tank Release Environmental Cleanup Indemnity Fund. |
| Oregon | – | – | – | Department of Transportation | Vehicles 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. |
| Pennsylvania | 31.2 | 38.1 | 22.8 | Department of Revenue, Bureau of Motor Fuel Taxes | Fuels 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 | 28 | 28 | 28 | Department of Administration, Division of Taxation | In addition, Rhode Island charges a 1 cent per gallon tax for the Underground Storage Financial Responsibility Fund. |
| South Carolina | 16 | 16 | 16 | Department of Motor Vehicles | --------– |
| South Dakota | 22 | 22 | 20 | Department of Revenue | All vehicles not powered by gasoline |
| Tennessee | 20 | 17 | 14 | Department of Revenue | --------– |
| Texas | 20 | 20 | 15 | Comptroller of Public Accounts | --------– |
| Utah | 24.5 | 24.5 | 24.5 | Tax Commission | The gallonage tax is not required if the user has purchased an exemption certificate. |
| Vermont | 20 | 26 | – | Department of Motor Vehicles, Commercial Vehicle Operations | LPG vehicles are subject to a registration fee 1.75 times the usual fee. |
| Virginia | 17.5 | 17.5 | 17.5 | Department of Motor Vehicles | Motor carriers pay an additional surtax of 3.5¢ per gallon. |
| Washington | 36 | 36 | See Remarks | Department of Licensing, Prorate and Fuel Tax Services | Use of liquefied petroleum gas is subject to an annual fee or a trip permit. |
| West Virginia | 32.2 | 32.2 | 32.2 | WV State Tax Department Internal Audit Division | --------– |
| Wisconsin | 30.9 | 30.9 | 22.6 | Department of Transportation | --------– |
| Wyoming | 14 | 14 | See Remarks | Department of Transportation | In 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.
