Federation of Tax Administrators
Federal Highway Administration States in bold have variable gas tax rates.
- Tax rates do not include local option taxes. In AL, 1 - 3 cents; HI, 8.8 to 18.0 cent; IL, 5 cents in Chicago and 6 cents in Cook county (gasoline only); NV, 4.0 to 9.0 cents; OR, 1 to 3 cents; SD and TN, one cent; and VA 2%.
- Local taxes for gasoline and gasohol vary from 12.6 cents to 18.6 cents. Plus a 2.2 cent per gallon pollution tax.
- Carriers pay an additional surcharge equal to AZ-8 cents, IL-12.3 cents (g) 13.5 cents (d), IN-11 cents, KY-2% (g) 4.7% (d).
- Tax rate is based on the average wholesale price and is adjusted quarterly. The actual rates are: KY, 9%; and NC, 17.5¢ + 7%.
- Portion of the rate is adjustable based on maintenance costs, sales volume, cost of fuel to state government, or inflation.
- Large trucks pay an additional 3.5 cents.
- Tax rate is reduced by the percentage of ethanol used in blending (reported rate assumes the max. 10% ethanol).
- California gasoline subject to 2.25% sales tax. Diesel tax rate will decrease to 13.6¢ and sales tax rate will increase to 9%.
- Clean-up fee of 2 cents is only effective for four months out of every year.
- Delivery and Distribution charges total 4.5 cents per gallon. The 0.875 cents MUSTFA fee is a Michigan-specific environmental regulation fee for the refined petroleum fund.
- On Feb. 23, 2013 the Virginia Legislature approved an overhaul of the transportation funding system which replaces the gas tax with a 3.5% wholesale motor fuel tax, a 0.3% increase in the nonfood sales tax, and registration fee increase for hybrid, electric and alternative-fuel vehicles.
- The Feb. 15 bill went into effect July 1, raising the gas tax by 10 cents.
Sales tax prepayment rates are not included above.
- On April 29 Governor Peter Shumlin signed a bill that raised the gas tax by 5.9 cents, starting in July.
- Maryland's gas tax increased on July 1st to 27.3 cents per gallon, up from 23.5.
- California's gas tax increased 3.5 cents per gallon on July 1 after a vote by the state Board of Equalization
- Connecticut's petroleum gross receipts tax, a percentage of the wholesale price of gasoline, increased July 1 to 8.1%.
- On Jan. 1, Pennsylvania eliminated its fixed 12¢ per gallon gas tax and removed the cap on its Oil Company Franchise Tax. The oil company franchise tax rate is determined annually on a cents per gallon equivalent basis.