U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
Created On: 6/6/2019 | TABLE MF-121T Sheet 3 of 3 October 2018 Reporting Period |
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. |