U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
| STATE | SALES TAX | |
|---|---|---|
| PERCENT | REMARKS | |
| Alabama | 4.0 | Applies to fuel not taxable under volume tax laws. |
| Arizona | 5.0 | Applies to fuel not taxed under the motor-fuel or fuel-use taxes. Liquified petroleum gas sold, used, or stored in State is exempt. |
| Arkansas | 4.5 | Special fuel for municipal buses and gasoline are exempt. |
| California | 6.0 | Applies to sales price including Federal and State motor-fuel taxes. |
| Colorado | 3.0 | Applies to fuel taxable under volume tax laws. |
| Connecticut | 5.0 | A Petroleum Products Gross Earnings tax is applied to many petroleum products, in addition to the per gallon taxes shown on Sheet 1. |
| DC | 5.8 | Applies to fuel not taxable under volume tax laws. |
| Georgia | 4.0 | A 3-percent second motor fuel tax and a 1-cent sales tax apply to the sales price including Federal motor-fuel tax. |
| Hawaii | 4.0 | Applies to the sales price excluding Federal and State motor fuel taxes. Alcohol fuels are exempt. |
| Idaho | 5.0 | Fuels subject to the motor fuel volume tax are exempt. |
| Indiana | 5.0 | Applies to the sales price excluding Federal and State motor fuel taxes. |
| Iowa | 5.0 | Applies to fuel not taxable under fuel tax laws, including those fuels taxable, then subject to refund. |
| Kansas | 4.9 | Applies to fuels not taxable under the volume tax laws. |
| Kentucky | 6.0 | Applies to sales price, exclusive of Federal tax, of fuels not taxable under the volume tax laws. |
| Maine | 6.0 | Applies to motor fuel not taxed at the maximum rate for highway use under the volume tax laws. |
| Maryland | 6.0 | Applies to fuels not taxable under motor fuel tax laws, unless exempt from the sales and use tax by statute. |
| Massachusetts | 5.0 | Applies to fuels not taxable under the volume tax laws. |
| Michigan | 6.0 | Applies to sales price including Federal volume tax, except when used in a passenger vehicle with capacity of 10 or more, for-hire, over regularly scheduled routes in the State. |
| Minnesota | 6.0 | Applies to fuels not taxable under the volume tax laws. |
| Nebraska | 5.0 | Gasoline is exempt. Diesel and alternative fuels subject to the volume tax are exempt. |
| New Mexico | 5.0 | Applies to fuels not taxable under the volume tax laws. Ethanol blends deductible under the gasoline tax laws are exempt. |
| New York | 4.0 | Applies only to the first $2 of the price of a gallon of motor fuel. Counties have the option to use this cents-per-gallon method, or continue using their local percentage rates in their calculations. |
| North Dakota | 6.0 | Applies to fuels not taxable under the volume tax laws. |
| Ohio | 5.8 | Applies to fuels not taxable under the volume tax laws. |
| Oklahoma | 4.5 | Applies to fuels not taxable under the volume tax laws. |
| Pennsylvania | 6.0 | Applies to fuels not taxable under the volume tax laws. |
| South Carolina | 5.0 | Applies to sales price of aviation gasoline only. |
| South Dakota | 4.0 | Applies to fuels not taxable under the volume tax laws. |
| Tennessee | 6.0 | pay quarterly. Fee is based on vehicle weight and fuel efficiency. |
| Texas | 6.3 | Applies to fuels not taxed or exempted under other laws. |
| Utah | 4.9 | Applies to fuels not taxable under the volume tax laws. |
| Washington | 6.5 | Applies to fuels not taxable under the volume tax laws. Certain providers of public transportation of handicapped persons are exempt. |
| Wisconsin | 5.0 | Applies to fuels not taxable under the volume tax laws. |
| Wyoming | 4.0 | Applies to sales price of LPG. Gasoline and diesel subject to volume tax are exempt. |
