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FHWA Home / Policy & Governmental Affairs / Highway Policy Information / Highway Statistics Series / 2017 / Table FE-21B | Highway Statistics 2017

Highway Statistics 2017


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Federal Highway-User Fees, 2015 (1)

August 2016
Table FE-21B

USER TAX TAX RATE EFFECTIVE DATE DISTRIBUTION OF TAX
HIGHWAY TRUST FUND GENERAL
FUND
HIGHWAY
ACCOUNT
MASS TRANSIT
ACCOUNT
LEAKING
UNDERGROUND
STORAGE TANK
TRUST FUND
Fuel Taxes (Cents per Gallon)
Gasoline and Gasohol fuels 18.4 10/1/1997   15.44 2.86 0.1 -
Diesel and Kerosene fuels 24.4 10/1/1997   21.44 2.86 0.1 -
Alternative fuels (2)            
Liquefied Petroleum Gas 18.3 3 1/1/2016 16.17 2.13 - -
Liquefied Natural Gas 24.3 4 10/1/2006 22.44 1.86 - -
Compressed natural gas 18.3 3 10/1/2006 17.07 1.23 - -
Other Special Fuels 18.4 10/1/1997 15.44 2.86 0.1 -
Other Taxes - All Proceeds to Highway Account
Tires Tax is imposed on tires sold by manufacturers, producers, or importers at the rate of $.0945 ($.04725 in the case of a bias ply or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds.
Truck and trailer sales 12 percent of retailer's sales price for tractors and trucks over 33,000 pounds gross vehicle weight (GVW) and trailers over 26,000 pounds GVW. The tax applies to parts and accessories sold in connection with the vehicle sale.
Heavy vehicle use Annual tax:

Trucks 55,000-75,000 pounds GVW, $100 plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds

Trucks over 75,000 pounds GVW, $550

(1) Source: Office of Highway Policy Information, Federal Highway Administration.

(2) Alternative fuels is any liquid other than gas oil, fuel oil or any product taxable under Section 4081 of the Internal Revenue Code (gasoline,diesel, kerosene, and diesel-water emulsion.)

(3) Changes to tax rate included in the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. Amounts for these products are defined as having a rate "per energy equivalent of a gallon of gasoline". Computation details can be found in 26 USC 4041.

(4) Changes to tax rate included in the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. Amounts for these products are defined as having a rate "per energy equivalent of a gallon of diesel". Computation details can be found in 26 USC 4041.

 

Page last modified on July 15, 2019
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