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Highway Statistics 2017


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Tax Rates on Motor Fuel

Created On: 04/16/2018
Table MF-121T
Page 1 of 3
2017 Reporting Period

STATE GASOLINE DIESEL LIQUEFIED PETROLEUM GAS GASOHOL (2)
RATE (3) EFFECTIVE DATE RATE (3) EFFECTIVE DATE RATE (3) EFFECTIVE DATE RATE (3) EFFECTIVE DATE
Alabama 18.0 10/03/95 21.0 10/01/95 0.0 - 18.0 10/03/95
Alaska 8.0 09/01/09 8.0 09/01/09 0.0 - 8.0 09/01/09
Arizona 18.0 07/01/00 26.0 07/01/00 0.0 - 18.0 07/01/00
Arkansas 21.5 07/01/01 22.5 07/01/01 16.5 04/01/91 21.5 07/01/01
California 41.7 07/01/16 36.0 07/01/16 6.0 10/01/66 27.8 07/01/16
Colorado 22.0 01/01/91 20.5 01/01/92 9.0 01/01/17 22.0 01/01/91
Connecticut 25.0 07/01/04 41.7 07/01/16 0.0 - 25.0 07/01/05
Delaware 23.0 01/01/95 22.0 01/01/95 22.0 01/01/95 23.0 01/01/95
D.C. 23.5 01/01/17 23.5 10/01/09 0.0 - 23.5 10/01/09
Florida 17.4 01/01/17 26.6 01/01/17 0.0 01/01/65 26.6 01/01/17
Georgia 26.3 01/01/17 29.4 01/02/17 26.3 01/01/17 26.3 01/01/17
Hawaii 16.0 01/01/16 16.0 01/01/16 5.2 07/01/04 16.0 07/01/91
Idaho 33.0 07/01/15 33.0 07/01/15 23.2 07/01/15 33.0 07/01/15
Illinois 19.0 01/01/90 21.5 01/01/90 19.0 01/01/90 19.0 01/01/90
Indiana 29.0 07/01/17 27.0 07/01/17 0.0 - 29.0 07/01/17
Iowa 31.5 07/01/17 33.5 03/01/15 30.0 03/01/15 30.0 07/01/16
Kansas 24.0 07/01/03 26.0 07/01/03 23.0 07/01/03 24.0 07/01/03
Kentucky 24.6 07/01/16 21.6 07/01/16 24.6 07/01/16 24.6 07/01/16
Louisiana 20.0 01/01/90 20.0 01/01/90 14.6 01/01/16 20.0 01/01/90
Maine 30.0 07/01/11 31.2 07/01/11 0.0 - 23.0 08/01/99
Maryland 33.8 07/01/17 34.6 07/01/17 0.0 - 0.0 -
Massachusetts 24.0 07/30/13 24.0 07/30/13 13.2 10/01/17 24.0 07/30/13
Michigan 26.3 01/01/17 26.3 01/01/17 26.3 01/01/17 26.3 01/01/17
Minnesota 28.5 07/01/12 28.5 07/01/12 21.4 07/01/12 28.5 07/01/12
Mississippi 18.4 08/01/00 18.4 08/01/00 17.0 01/31/89 18.4 08/01/00
Missouri 17.0 04/01/96 17.0 04/01/96 17.0 04/01/96 17.0 04/01/96
Montana 32.3 07/01/17 30.0 07/01/17 5.2 01/01/98 32.3 07/01/17
Nebraska 27.9 07/01/17 27.9 07/01/17 27.0 07/01/17 27.9 07/01/17
Nevada 24.0 10/02/92 27.0 10/02/92 22.0 07/01/97 24.0 10/02/92
New Hampshire 23.8 07/01/14 23.8 07/01/14 22.2 01/01/15 23.8 07/01/14
New Jersey 37.1 11/01/16 40.1 01/01/17 5.3 07/01/88 37.1 11/01/16
New Mexico 17.0 07/01/95 21.0 07/01/04 12.0 01/01/02 17.0 07/01/95
New York 24.3 01/01/17 22.5 01/01/17 8.1 01/01/02 24.3 01/01/17
North Carolina 34.6 01/01/17 34.6 01/01/17 27.1 07/01/05 35.3 07/01/11
North Dakota 23.0 07/01/05 23.0 07/01/05 23.0 07/01/05 23.0 07/01/05
Ohio 28.0 07/01/05 28.0 07/01/05 28.0 07/01/05 28.0 07/01/05
Oklahoma 17.0 05/27/87 14.0 05/27/87 17.0 05/27/87 17.0 05/27/87
Oregon 30.0 01/01/11 30.0 01/01/11 23.1 01/01/11 30.0 01/01/11
Pennsylvania 58.2 01/01/17 74.7 01/01/17 42.9 01/01/17 58.2 01/01/17
Rhode Island 33.0 07/01/15 33.0 07/01/15 33.0 07/01/15 33.0 07/01/15
South Carolina 18.0 07/01/17 18.0 07/01/17 18.0 07/01/17 18.0 07/01/17
South Dakota 30.0 04/01/15 30.0 04/01/15 20.0 04/01/99 16.0 04/01/15
Tennessee 24.0 07/01/17 21.0 07/01/17 17.0 07/01/17 24.0 07/01/17
Texas 20.0 10/01/91 20.0 10/01/91 15.0 09/01/97 20.0 10/01/91
Utah 29.4 01/01/16 29.4 01/01/16 24.5 05/01/97 29.4 01/01/16
Vermont 30.7 07/01/14 31.0 07/01/13 0.0 - 0.0 -
Virginia 16.2 01/01/15 20.2 07/01/13 16.2 01/01/15 16.2 01/01/15
Washington 49.4 07/01/16 49.4 07/01/16 49.4 07/01/16 49.4 07/01/16
West Virginia 35.7 07/01/17 35.7 07/01/17 19.9 01/01/17 35.7 07/01/17
Wisconsin 30.9 04/01/06 30.9 04/01/06 22.6 04/01/06 30.9 04/01/06
Wyoming 24.0 07/01/13 24.0 07/01/13 24.0 07/01/13 24.0 07/01/13
Puerto Rico 16.0 07/01/75 8.0 07/01/94 0.0 - 0.0 -
Mean 26.0   26.6   20.4   25.4  
Weighted Avg 27.6   27.3   14.3   27.2  
Federal Tax 18.4 10/01/97 24.4 10/01/97 13.6 10/01/97 18.4 01/01/05

(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.

(2) The gasohol rates shown are for gasoline blended with 10 percent ethanol. NOTE: The States which have exemptions are Hawaii (1 cent), Iowa (2 cents) Maine (6.5 cents), and Montana (4 cents).

(3) Effective 2015, tables MF-121T tax rates includes other miscellanous tax (enviromental, etc.).

 

Created On: 04/16/2018
Table MF-121T
Page 2 of 3
2017 Reporting Period

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 twice the usual registration fee in lieu of the volume tax.
New Jersey In addition to the rates shown, there is a Petroleum Products Gross Receipts Tax.  The tax is computed on a cents-per-gallon basis and is 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.

(2) The gasohol rates shown are for gasoline blended with 10 percent ethanol. NOTE: The States which have exemptions are Hawaii (1 cent), Iowa (2 cents) Maine (6.5 cents), and Montana (4 cents).

 

Created On: 04/16/2018
Table MF-121T
Page 3 of 3
2017 Reporting Period

State Percent Sales Tax
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.

Motor Fuel Tax Rates for Selected Countries (1)

December, 2017 Reporting Period
Created On: 04/16/2018

Country Gasoline Diesel
Belgium 369 331
France 391 332
Germany 386 291
Italy 443 383
Japan 212 134
Netherlands 463 313
United Kingdom 388 391
United States (2) 45 50

(1) Source for foreign rates is data collected by the U.S. Department of Energy form various sources. Rates were converted to U.S. currency using current exchange rates.

(2) Includes the weighted average of State taxes as shown on Table MF-121T plus the Federal Tax.

Page last modified on July 15, 2019
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