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State Licenses and Fees Imposed on Users of Motor Fuel – 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 Liquid-Fuels Inspection Fees 1/

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

Table MF-110

Status as of January 1, 2008

Alabama 2 Gallon Gasoline, diesel fuel Department of Agriculture and Industries An amount equal to 5 percent or no less than $175,000, whichever is greater to the Agriculture Fund each month; balance to the Public Road and Bridge Fund and to counties and cities. Kerosene, jet fuel, and lubricating oil also taxed, but at other rates.
Arizona     All State Inspector, Department of Weights and Measures    
Arkansas     Aviation gasoline, distillate, kerosene, motor fuel State Division of Weights and Measures    
California     Gasoline, lubricating oil, diesel fuel, motor fuel, antifreeze, brake fluid, transmission fluid Department of Food and Agriculture, Division of Measurement Standards Petroleum Products Enforcement Program  
Colorado     All fuel products State Inspector of Oils    
Delaware     Gasoline, distillate Department of Transportation, Motor Fuel Tax Administration   All expenses for testing are paid from the State Transportation Trust Fund.
Dist. of Col.            
Florida 0.125 Gallon Gasoline, kerosene, fuel oil, diesel fuel, gasohol Department of Agriculture General Inspection Fund All revenue used by Department of Agri-culture. No fee on diesel fuel.
Georgia     All, except liquefied petroleum gas Department of Agriculture, Oil Inspection Unit    
Indiana 0.01 Gallon Includes all taxable special fuel as of July 1, 2005. Special Tax Division, Department of Revenue Underground Petroleum Storage Tank Excess Liability Trust Fund  
Iowa   Sample Motor fuel, illuminating oil Department of Agriculture and Land Stewardship General Revenue Fund 4/ Fee charged for analysis initiated by dealer. No fee is assessed for regular inspections by the Department.
Kansas 1.5 Barrel 3/ Gasoline, diesel Department of Revenue, Customer Relations, Oil, Gas, and Petroleum Segment, Kansas Dept. of Agriculture Weights and Measures General Fund Applies also to exports and U.S. government sales.
Louisiana 0 Gallon Gasoline, jet fuel, kerosene Department of Revenue, Excise Tax Division ; Dept of Agriculture does inspection General Fund  
Maine     Lubricating oil, motor fuel Bureau of Taxation, Excise Tax Division   Fees for analysis paid from annual appropriation of Excise Tax Division.
Maryland     All Comptroller, MATT Regulatory Division    
Massachusetts     Lubricating oil, motor fuel Executive Office Consumer Affairs, Division of Standards   No fee for annual inspections by Division of Standards in towns of 5,000 or less population. Over 5.000 population, inspections are conducted by the local city or town for a fee.
Michigan $15.00   Petroleum products Department of Agriculture   For purposes of funding the gasoline inspection and testing program.
Minnesota 4/ $1 1000 gallons All Department of Public Service Special Taxes and Petroleum General Revenue Fund  
Mississippi     All Department of Agriculture   Inspection performed at discretion of Dept. of Agriculture or appointed agent.
Missouri 2.5 Barrel 3/ Gasoline, gasoline-alcohol blends, kerosene, diesel fuel, heating oil, aviation turbine fuel, and other motor fuels. Department of Agriculture, Weights and Measures Division Petroleum Inspection Fund Statute provides for a range from 1.5-2.5 cents per barrel. Fee is at the discretion of Director of Revenue to cover costs to administer the inspection program.
Montana     All Department of Commerce, Business Reg., Weights and Measures Div. General Revenue Fund Inspection fee is included in license fee.
Nebraska     All State Department of Revenue    
Nevada 0.055 Gallon Lubricating oil, gasoline Inspection, State Sealer; collec tion, Department of Taxation State General Fund  
New Hampshire     All Local inspector appointed by local government officials.    
New Jersey            
New Mexico     Motor fuel Department of Agriculture   Any liquid believed to be motor fuel may be analyzed.
New York 0.05 Gallon Motor fuel Department of Tax and Finance   Fee finances petroleum testing to protect the quality standards of the fuel supplies.
North Carolina 0.25 Gallon All kerosene, gasoline, diesel, and other fuels used as motor fuel Inspection, Commissioner of Agri-culture; collection: Department of Revenue Inspection and admin. costs; remainder for highway use to leaking underground storage tank fund; remainder for nonhwy use to State General Fund.  
North Dakota 0 Gallon Gasoline, gasohol, diesel fuels, heating oil, kerosene, tractor fuel Department of Health General Revenue Fund For inspection, administrative authority is vested in the ND Department of Health. Testing is done by the Chemistry Laboratory
Oklahoma 0.08 Gallon Gasoline, burning oil, kerosene, naphtha Inspection, Corporation Commis-sion; collection, Tax Commission General Revenue Fund Fee levied as an excise tax and collected in same manner as other motor fuel taxes.
Rhode Island            
South Carolina 0.25 Gallon All Department of Agriculture State Code Section 12-28-2355 10% of a quarter cent to Agriculture 90% of a quarter cent to state non-federal aid highway fund Greases, motor oils, residual fuels, and special use liquid fuels not inspected.
South Dakota 0.02 per gallon All excepting LPG and CNG Department of Revenue Petroleum Release Compensation Board State Capital Construction Fund and Petroleum Release Fund Seventy eight and seven tenths percent goes to State Capitol Const Fund, and Twenty one & three tenths percent goes to the Petroleum Release Fund
Texas 5/ $2.5 and $7.50   Gasoline fuel Department of Agriculture. General Revenue Fund An annual fee is imposed on every dealer as defined in Vernon's Texas Civil Statutes, Article 8614, Section 1, who holds, or is required to hold, a weights and measures certificate of registration under Texas Agriculture Code, Chapter 13; and operates a liquefied measuring device used to deliver gasoline.
Utah     All Department of Agriculture General Fund State code 4-33-4
Vermont     Illuminating oils Inspection by persons appointed by town or village trustees per 9 VSA Section 3341-3348.    
Virginia     Gasoline, diesel fuel, alcohol fuels Department of Agriculture and Consumer Services    
Washington See remarks   Motor fuel Oxygenated fuels Department of Agriculture Local air pollution control authorities   Does not apply to aviation fuel, LPG, and marine fuel. Fees from $500 (small volume blender) to $25,000 (very large volume blender)
West Virginia            
Wisconsin 2 Gallon Gasoline, kerosene, fuel oil, burner oil, diesel fuel oil Inspected by the Dept. of Industry, Labor and Human Relations, collected by Dept. of Revenue Program revenue Fee applies only to each gallon from which an inspection sample is taken.
Wyoming     All Commissioner of Agriculture    

1/ In the States for which no entries appear, petroleum products are not inspected.

2/ Fees are in cents unless noted otherwise.

3/ Barrels are 50 gallon capacity.

4/ Costs of inspection are paid by appropriation from State General Fund.

5/ The fee is $2.50 per liquid measuring device used to deliver one gasoline product per nozzle. The fee is $7.50 per liquid measuring device used to deliver multiple gasoline products per nozzle.

Page last modified on November 7, 2014
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