Highway Statistics Series
Highway Statistics 2023
State Motor-Fuel Tax Rates, 2005 - 2023 (1), (2)
Gasoline/Gasohol
October 2024
STATE | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 (4) | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Alabama | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 26 | 26 | 26 | 30 | 30 |
Alaska | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 |
Arizona | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 |
Arkansas | 21.7 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 24.8 | 24.8 | 24.8 | 24.6 | 24.7 |
California | 18 | 18 | 18 | 18 | 18 | 35.3 | 35.7 | 36 | 40 | 40 | 30 | 30 | 42 | 42 | 47 | 51 | 51 | 54 | 58 |
Colorado | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 24 | 24 | 24 |
Connecticut | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
Delaware | 23 | 23 | 23 | 23 | 23 | 23 | 2 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 |
Dist. of Col. | 20 | 20 | 20 | 20 | 23.5 | 23.5 | 23.5 | 23.5 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
Florida | 14.5 | 14.9 | 15.3 | 15.6 | 16.1 | 16 | 16.2 | 16.6 | 17 | 17 | 17 | 17 | 17 | 28 | 37 | 38 | 38 | 39 | 41 |
Georgia | 7.5 | 7.5 | 7.5 | 7.5 | 7.5 | 7.5 | 7.5 | 7.5 | 8 | 8 | 26 | 26 | 26 | 27 | 28 | 28 | 29 | 29 | 31 |
Hawaii | 16 | 16 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16.0 |
Idaho | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 32 | 33 | 33 | 33 | 33 | 33 | 33 | 33 | 33 |
Illinois | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 39 | 40 | 40 | 40 | 47 |
Indiana | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 29 | 30 | 31 | 32 | 33 | 34 | 35 |
Iowa | 20.7 | 20.7 | 21.0 | 21.0 | 21.0 | 21.0 | 21.0 | 21.0 | 21 | 21 | 30.8 | 31.7 | 31.5 | 31.7 | 31.5 | 31.0 | 31.0 | 31.0 | 31.0 |
Kansas | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
Kentucky | 18.5 | 19.7 | 21 | 22.5 | 24.1 | 25.6 | 26.4 | 28.5 | 31 | 31 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 29 |
Louisiana | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
Maine | 25.9 | 26.8 | 27.6 | 28.4 | 29.5 | 29.5 | 29.5 | 30.0 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
Maryland | 23.5 | 23.5 | 23.5 | 23.5 | 23.5 | 23.5 | 23.5 | 23.5 | 24 | 24 | 32 | 34 | 34 | 35 | 37 | 36 | 36 | 43 | 47 |
Massachusetts | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
Michigan | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 26 | 26 | 26 | 26 | 26 | 27 | 29 |
Minnesota | 20 | 20 | 20 | 22.5 | 27.1 | 27.5 | 28 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 |
Mississippi | 18.4 | 18.4 | 18.4 | 18.4 | 18.4 | 18.4 | 18.4 | 18.4 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 |
Missouri | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 20 | 22 | 25 |
Montana | 27.75 | 27.75 | 27.75 | 27.75 | 27.75 | 27.75 | 27.75 | 27.75 | 28 | 28 | 28 | 28 | 32 | 32 | 33 | 33 | 33 | 33 | 33 |
Nebraska | 25.3 | 27.1 | 27.0 | 26.0 | 26.4 | 27.1 | 26.3 | 26.2 | 26.3 | 26.3 | 26.1 | 26.7 | 27.9 | 28.9 | 30.6 | 34.1 | 28.6 | 25.7 | 30 |
Nevada | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
New Hampshire | 19.5 | 19.6 | 19.6 | 19.6 | 19.6 | 19.6 | 19.6 | 19.625 | 20 | 20 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
New Jersey | 10.5 | 10.5 | 10.5 | 10.5 | 10.5 | 10.5 | 10.5 | 10.5 | 11 | 11 | 11 | 38 | 37 | 37 | 37 | 37 | 37 | 37 | 37 |
New Mexico | 18.9 | 18.9 | 18.9 | 18.9 | 18.9 | 18.9 | 18.9 | 18.9 | 18.9 | 18.9 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17.0 |
New York | 23.25 | 23.95 | 24.65 | 24.45 | 25.15 | 24.35 | 25.05 | 25.85 | 27 | 27 | 26 | 25 | 24 | 25 | 26 | 25 | 25 | 25 | 26 |
North Carolina | 26.6 | 29.9 | 29.95 | 30.15 | 30.15 | 32.15 | 35.25 | 37.95 | 38 | 38 | 36 | 34 | 35 | 35 | 36 | 36 | 36 | 39 | 41 |
North Dakota | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 |
Ohio | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 39 | 39 | 39 | 39 | 38.5 |
Oklahoma | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 20 | 20 | 20 | 20 | 20 | 20 |
Oregon | 24 | 24 | 24 | 24 | 24 | 24 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 34 | 34 | 36 | 36 | 38 | 38 |
Pennsylvania | 30 | 31.2 | 31.2 | 30 | 30 | 31.2 | 31.2 | 31.2 | 31 | 31 | 51 | 50 | 58 | 58 | 58 | 58 | 58 | 58 | 61 |
Rhode Island | 30 | 30 | 30 | 30 | 30 | 32 | 32 | 32 | 32 | 32 | 33 | 33 | 33 | 34 | 35 | 35 | 35 | 35 | 37 |
South Carolina | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 18 | 20 | 22 | 24 | 26 | 28 | 28 |
South Dakota | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 28 | 28 | 28 | 28 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
Tennessee | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 24 | 25 | 26 | 26 | 26 | 26 | 26 |
Texas | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
Utah | 24.5 | 24.5 | 24.5 | 24.5 | 24.5 | 24.5 | 24.5 | 24.5 | 25 | 25 | 25 | 29 | 29 | 29 | 30 | 30 | 30 | 30 | 30 |
Vermont | 19 | 19 | 20 | 21 | 20 | 20 | 20 | 20 | 19 | 19 | 19 | 31 | 31 | 30 | 30 | 30 | 30 | 30 | 30 |
Virginia | 17.5 | 17.5 | 17.5 | 17.5 | 17.5 | 17.5 | 17.5 | 17.5 | 11 | 11 | 16 | 16 | 16 | 16 | 16 | 16 | 26 | 28 | 30 |
Washington | 31 | 34 | 36 | 37.5 | 37.5 | 37.5 | 37.5 | 37.5 | 37.5 | 37.5 | 44.5 | 49.4 | 49.4 | 49.4 | 49.4 | 49.4 | 49.4 | 49.4 | 49.4 |
West Virginia | 27 | 27 | 31.5 | 32.2 | 32.2 | 32.2 | 32.2 | 33.4 | 34.7 | 34.7 | 34.6 | 33.2 | 35.7 | 35.7 | 35.7 | 35.7 | 35.7 | 35.7 | 37.2 |
Wisconsin | 29.1 | 29.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 |
Wyoming | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
State Average (3) | 19.25 | 20.3 | 19.25 | 20.48 | 20.78 | 21.82 | 21.38 | 21.63 | 21.90 | 22.56 | 25.04 | 25.06 | 27.60 | 26.54 | 27.86 | 28.09 | 27.77 | 28.25 | 30.50 |
State Motor-Fuel Tax Rates, 2005 - 2023 (1), (2)
Diesel
October 2024
STATE | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 (4) | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Alabama | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 21 | 21 | 27 | 27 | 29 | 31 | 32 |
Alaska | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 |
Arizona | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 18 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 |
Arkansas | 22.7 | 22.5 | 22.5 | 22.5 | 22.5 | 22.5 | 22.5 | 22.5 | 22.5 | 21.5 | 22.5 | 22.5 | 22.5 | 22.5 | 28.8 | 28.8 | 28.8 | 28.4 | 28.5 |
California | 18 | 18 | 18 | 18 | 18 | 18 | 13 | 10 | 10 | 36 | 13 | 13 | 36 | 36 | 36 | 39 | 39 | 41 | 44 |
Colorado | 20.5 | 20.5 | 20.5 | 20.5 | 20.5 | 20.5 | 20.5 | 20.5 | 21 | 22 | 21 | 21 | 21 | 21 | 21 | 21 | 22 | 22 | 22 |
Connecticut | 26 | 26 | 37 | 43.4 | 43.4 | 39.6 | 39.6 | 51.2 | 51 | 25 | 55 | 50 | 42 | 42 | 47 | 47 | 40 | 49 | 49 |
Delaware | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 23 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 |
Dist. of Col. | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 23.5 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
Florida | 27.3 | 27.9 | 28.5 | 15.6 | 16.1 | 16 | 16.2 | 16.6 | 17 | 17 | 17 | 17 | 27 | 28 | 37 | 38 | 38 | 39 | 41 |
Georgia | 7.5 | 7.5 | 7.5 | 7.5 | 7.5 | 7.5 | 7.5 | 7.5 | 8 | 8 | 29 | 29 | 29 | 30 | 31 | 31 | 32 | 33 | 35 |
Hawaii | 16 | 16 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 |
Idaho | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 32 | 32 | 33 | 33 | 33 | 33 | 33 | 33 | 33 |
Illinois | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 21.5 | 22 | 19 | 22 | 22 | 22 | 22 | 47 | 47 | 48 | 48 | 54 |
Indiana | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 18 | 16 | 16 | 27 | 49 | 50 | 52 | 54 | 56 | 58 |
Iowa | 22.5 | 22.5 | 22.5 | 22.5 | 22.5 | 22.5 | 22.5 | 22.5 | 22.5 | 21 | 32.5 | 32.5 | 33.5 | 33.5 | 33.5 | 33.5 | 33.5 | 33.5 | 33.5 |
Kansas | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 24 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 |
Kentucky | 15.5 | 16.7 | 18 | 19.5 | 21.1 | 22.6 | 23.4 | 25.5 | 28 | 31 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 26 |
Louisiana | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
Maine | 27 | 27.9 | 28.8 | 29.8 | 30.7 | 30.7 | 30.7 | 31.2 | 31.2 | 30 | 31.2 | 31.2 | 31.2 | 31.2 | 31.2 | 31.2 | 31.2 | 31.2 | 31.2 |
Maryland | 24.25 | 24.25 | 24.25 | 24.25 | 24.25 | 24.25 | 24.25 | 24.25 | 24 | 27 | 33 | 33 | 35 | 36 | 37 | 37 | 37 | 43 | 48 |
Massachusetts | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
Michigan | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 19 | 15 | 15 | 26 | 26 | 26 | 26 | 26 | 27 | 29 |
Minnesota | 20 | 20 | 20 | 20 | 27.1 | 27.5 | 28 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 | 28.5 |
Mississippi | 18.4 | 18.4 | 18.4 | 18.4 | 18.4 | 18.4 | 18.4 | 18.4 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 |
Missouri | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 20 | 22 | 25 |
Montana | 28.5 | 28.5 | 28.5 | 27.75 | 27.75 | 28.5 | 28.5 | 28.5 | 29 | 28 | 29 | 29 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
Nebraska | 25.3 | 27.1 | 27.1 | 26 | 26.4 | 27.1 | 26.3 | 26.2 | 26.3 | 26.4 | 26.1 | 27.7 | 27.9 | 28.9 | 30.6 | 34.1 | 28.6 | 25.7 | 29.9 |
Nevada | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 24 | 27 | 27 | 27 | 27 | 27 | 27 | 28 | 28 | 28 |
New Hampshire | 19.5 | 19.6 | 19.6 | 19.6 | 19.6 | 19.6 | 19.6 | 19.625 | 20 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
New Jersey | 13.5 | 13.5 | 13.5 | 13.5 | 13.5 | 13.5 | 13.5 | 13.5 | 14 | 11 | 14 | 14 | 40 | 40 | 40 | 40 | 40 | 40 | 40 |
New Mexico | 22.875 | 22.875 | 22.9 | 22.9 | 22.9 | 22.9 | 22.875 | 22.875 | 21 | 17 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 |
New York | 21.45 | 22.15 | 22.85 | 22.65 | 23.35 | 22.55 | 23.25 | 24.05 | 25 | 26 | 24 | 24 | 22 | 23 | 24 | 24 | 23 | 24 | 24 |
North Carolina | 26.6 | 29.9 | 29.9 | 30.15 | 30.15 | 32.15 | 35.25 | 35.25 | 38 | 37 | 36 | 35 | 35 | 35 | 36 | 36 | 36 | 39 | 41 |
North Dakota | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 |
Ohio | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 47 | 47 | 47 | 47 | 47 |
Oklahoma | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 17 | 14 | 14 | 14 | 20 | 20 | 20 | 20 | 20 | 20 |
Oregon | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 30 | 30 | 30 | 30 | 30 | 30 | 34 | 34 | 36 | 36 | 38 | 38 |
Pennsylvania | 36.4 | 38.1 | 38.1 | 38.1 | 38.1 | 38.1 | 38.1 | 38.1 | 38 | 41 | 64 | 64 | 75 | 74 | 74 | 74 | 74 | 74 | 79 |
Rhode Island | 30 | 30 | 30 | 30 | 30 | 32 | 32 | 32 | 32 | 32 | 33 | 33 | 33 | 34 | 35 | 35 | 35 | 35 | 37 |
South Carolina | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 18 | 20 | 22 | 24 | 26 | 28 | 28 |
South Dakota | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 28 | 28 | 28 | 28 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
Tennessee | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 17 | 21 | 24 | 27 | 27 | 27 | 27 | 27 |
Texas | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
Utah | 24.5 | 24.5 | 24.5 | 24.5 | 24.5 | 24.5 | 24.5 | 24.5 | 25 | 25 | 25 | 29 | 29 | 29 | 30 | 30 | 0 | 0 | 30 |
Vermont | 19 | 19 | 26 | 27 | 26 | 29 | 29 | 29 | 45 | 19 | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 31 |
Virginia | 16 | 16 | 17.5 | 17.5 | 17.5 | 17.5 | 17.5 | 17.5 | 20 | 11 | 20 | 20 | 20 | 20 | 20 | 20 | 27 | 29 | 31 |
Washington | 31 | 34 | 36 | 37.5 | 37.5 | 37.5 | 37.5 | 37.5 | 37.5 | 37.5 | 44.5 | 44.5 | 49.4 | 49.4 | 49.4 | 49.4 | 49.4 | 49.4 | 49.4 |
West Virginia | 27 | 27 | 32 | 32.2 | 32.2 | 32.2 | 32.2 | 33.4 | 34.7 | 35.7 | 34.6 | 33.2 | 35.7 | 35.7 | 35.7 | 35.7 | 35.7 | 35.7 | 37.2 |
Wisconsin | 29.1 | 29.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 | 30.9 |
Wyoming | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 |
State Average (3) | 20.00 | 20.47 | 20.51 | 20.77 | 21.38 | 22.36 | 22.65 | 21.90 | 22.30 | 23.77 | 23.74 | 25.02 | 27.30 | 27.80 | 29.36 | 29.60 | 29.16 | 29.77 | 33.15 |
(1) This table shows the tax rates for motor fuel as of December 31 for each year. Tax rates include inspection fees and environmental cleanup fees when these fees are targeted at highway fuel use, and include local taxes when these taxes are uniform across all the counties in the State.
(2) Data reported is through December 2023.
(3) Weighted average based on gross gallons taxed.
(4) Beginning in 2015, taxes shown include additional fees (environmental fee, uniform locality taxes, etc. were applicable)