U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
For States marked with an asterisk on table MF-121T – Sheet 1, see the notes below:
Created On: 11/17/2016 | TABLE MF-121T Sheet 2 of 3 July 2016 Reporting Period |
State | Comments |
---|---|
Alabama | The gasoline, gasohol, and diesel rates include a 2 cents per gallon inspection fee. Alabama-registered LPG vehicles pay an annual fee based |
on vehicle type in lieu of the volume tax. | |
Arizona | The fuel tax on diesel remains at 18 cents per gallon for light and exempt vehicles, but is set at 27 cents per gallon if used to propel a |
truck with more than two axles or with a declared gross weight over 26,000 pounds. | |
Arkansas | The gasoline, gasohol, and diesel rates include 0.4 cents per gallon Environmental Assurance Fee. Applicants for LPG user permits must pay a |
fee in lieu of the volume tax. | |
California | LPG users may pay an annual fee in lieu of the volume tax. |
Colorado | Owners of LPG vehicles registered in the State must pay an annual fee in lieu of the volume tax. |
Connecticut | The tax is computed at 5% of the gross earnings from the first sale of a petroleum product in the State. |
Delaware | In addition to the fixed tax rates shown, there is a Hazardous Substance Cleanup Act (HSCA) Tax. HSCA is a 0.9 percent tax on all taxable gross |
receipts from the sale of petroleum or petroleum products. | |
Florida | Tax rates are variable, adjusted annually. For gasoline and gasohol, in addition to the rates shown, there is a State-imposed State |
Comprehensive Enhanced Transportation System (SCETS) tax that varies by county. All counties levy the SCETS tax on gasoline, but only one | |
levies less than the maximum rate. Natural gas-powered vehicles registered in the State will not pay any tax on alternative fuels from January | |
1, 2014 through January 1, 2019. | |
Hawaii | Effective 01/01/02, alternative fuels pay an amount proportional to the diesel tax as follows: .29 for ethanol, .5 for bio-diesel, and .33 for |
LPG. An additional 1 cent is added to these amounts, and then rounded to the nearest 1 cent. | |
Idaho | LPG users may pay an annual fee based on vehicle weight in lieu of volume tax. |
Illinois | Motor carriers pay an additional 6.3 cents per gallon on gasoline, 6.5 cents on diesel, and 5.9 cents on LPG. |
Indiana | Motor carriers pay an additional 11 cents per gallon. LPG vehicles pay an annual fee. |
Iowa | Effective 07/01/02, motor fuel tax rates will be adjusted annually based on the amounts of ethanol blended gasoline being sold and distributed |
annually. | |
Kansas | LPG users may pay an annual fee based on mileage and gross vehicle weight in lieu of the volume tax. |
Kentucky | Tax rates are variable, adjusted quarterly. A 2 percent surtax is imposed on gasoline and 4.7 percent on special fuels for any vehicle with 3 |
or more axles. The gasoline, gasohol, and diesel rates include 1.4 cents per gallon Petroleum Environmental Assurance Fee. | |
Maine | Rates are variable, adjusted every February based on past years Consumer Price Index. Rates are effective on the following July 1. |
Minnesota | There is a credit to the wholesaler of 15 cents per gallon of alcohol used to make gasohol. |
Mississippi | The gasoline, gasohol, and diesel rates include 0.4 cents per gallon dedicated to the Groundwater Protection Trust Fund. |
Missouri | LPG vehicles 18,000 pounds or less gross vehicle weight registered in the State pay an annual fee in lieu of the volume tax. |
Montana | LPG vehicles pay 7 cents per gallon to a licensed dealer. There is an alcohol distiller credit of 20 cents per gallon of alcohol produced in |
the State with State agriculture products, and used to make gasohol. | |
Nebraska | Rates are variable, adjusted quarterly. The gasoline and gasohol include 0.6 cents per gallon and diesel rate includes 0.2 cents per gallon |
Petroleum Release Remedial Action Fee. Effective 01/01/02, new Nebraska ethanol production facilities may receive an ethanol production credit | |
equal to 18 cents per gallon of ethanol used to fuel motor vehicles. | |
New Hampshire | The gasoline, gasohol, and diesel rates include 1.5 cents per gallon Oil Discharge and Disposal Cleanup Fee. Alternative fuel vehicles pay |
applicable to a wide variety of petroleum products. | |
New Mexico | The gasoline, gasohol, and diesel rates include the Petroleum Products Loading Fee of $150 per 8,000 gallons (1.875 cents per gallon). Owners |
of LPG-powered vehicles up to 54,000 pounds gross vehicle weight may pay an annual fee in lieu of the volume tax. | |
New York | Rates are variable, adjusted annually. Rates include the Petroleum Business Tax of 17 cents per gallon. The gasoline rate includes a 0.5 mill |
(0.05 cents) per gallon Petroleum Testing Fee. | |
North Carolina | Rates are variable, adjusted semiannually. |
North Dakota | A special excise tax of 2% 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. There is a producer credit of 40 cents per gallon of agriculturally derived alcohol produced in the State and used to | |
make gasohol. | |
Oklahoma | Rates shown include 1 cent per gallon tax dedicated to the Petroleum Underground Tank Release Environmental Cleanup Indemnity Fund. When the |
Fund reaches specified balance, future tax revenues will be deposited in a highway fund. The gasoline, gasohol, and LPG rates include 0.08 | |
cents for fuel inspection. LPG users may pay an annual fee in lieu of the volume tax. | |
Oregon | The diesel and LPG rates shown are paid by users for vehicles not under the jurisdiction of Public Utility Commissioner. Vehicles under the |
jurisdiction of the Public Utilities Commissioner and paying motor-carrier fees are exempt from payment of the motor-fuel tax. | |
Pennsylvania | The rates include the Oil Franchise Tax for Maintenance and Construction, a variable rate tax adjusted annually. LPG rate is based on the |
gasolie gallon equivalent. | |
Rhode Island | Rates includes 1 cent per gallon tax for the Underground Storage Tank Financial Responsibility Fund. |
South Dakota | As of 7/1/2009, South Dakota taxes gasoline at 22 cents and ethyl alcohol at 8 cents. |
Texas | Owners of LPG vehicles registered in the State must pay an annual fee in lieu of the volume tax. |
Utah | LPG is tax exempt if user purchases annual exemption certificate. |
Vermont | Diesel vehicles 10,000 pounds and over pay 26 cents per gallon. LPG vehicles are subject to a registration fee 1.75 times the usual fee. The |
gasoline, gasohol, and diesel rates include 1 cents per gallon for the Petroleum Cleanup Fund. | |
Virginia | Vehicles weighing 26,000 pounds or more having 3 or more axles pay an additional 3.5 cents per gallon. |
Washington | Owners of LPG vehicles pay an annual fee. |
West Virginia | Rates are variable, adjusted annually. |
Wisconsin | Rates are variable, adjusted annually. |
Wyoming | LPG is subject to sales tax. The gasoline, gasohol, and diesel rates include 1 cent for the Underground Storage Tank Corrective Action Account. |
(1) This table shows motor-fuel tax rates in effect as of January 1 and any subsequent changes that have occurred through the date shown in the title. Only taxes that are levied as a dollar amount per volume of motor fuel are included on sheet one. Taxes that apply to all petroleum products with distinguishing motor fuel are omitted.