State Motor Fuel Tax Rates
Gasoline Fuel Tax Rates as of January 2016 (cents)
|Alabama /1||16||2||18||Inspection fee|
|Arizona||18||1||19||/3 LUST Tax|
|California /13||30||30||Sales tax additional /8|
|Connecticut||25||25||Sales tax additional|
|Delaware||23||23||Plus 0.5% GRT|
|Florida /2||4||13.3||17.3||Sales tax added to excise /2|
|Hawaii /1||17||17||Sales tax additional|
|Idaho||32||1||33||Clean water tax /7|
|Illinois /1||19||1.1||20.1||Sales tax add., env. & LUST fee /3|
|Indiana||18||18||Sales tax additional /3|
|Kentucky||19.6||6.4||26||User fee & underground storage tax /4 /3|
|Michigan||19||4.875||23.875||/10 Delivery and Distribution charges & Evaporation Credit & MUSTFA fee. 6% Sales tax additional|
|Minnesota||28.5||0.1||28.6||Environmental & Inspect fee /5, /9|
|Missouri||17||0.3||17.3||Inspection fee & transport load fee|
|Montana||27||0.75||27.75||Petroleum Storage Cleanup fee|
|Nebraska||25.9||0.9||26.8||Petroleum fee /5|
|Nevada /1||23||0.805||23.805||Inspection & cleanup fee|
|New Hampshire||22.2||1.625||23.825||Oil discharge cleanup fee|
|New Jersey||10.5||4||14.5||Petroleum fee|
|New Mexico||17||1.875||18.875||Petroleum loading fee|
|New York||8||17||25||Sales tax applicable, Petroleum Tax, Does not include 0.05 cents petroleum testing fee|
|North Carolina||35||0.25||35.25||/4 Inspection tax|
|Ohio||28||28||Plus 3 cents commercial|
|Rhode Island||33||1||34||LUST tax|
|South Carolina||16||0.75||16.75||Inspection fee & environmental impact fee|
|South Dakota /1||28||2||30||Inspection fee|
|Tennessee /1||20||1.4||21.4||Petroleum Tax & Environmental Fee|
|Vermont||12.1||14.4||26.5||Cleanup Fee & Trans. Fee. Does not include 2% tax|
|Virginia /1||16.2||0.6||16.8||/6 Storage Tank Fee. /11|
|Washington /8||44.5||44.5||0.5% privilege tax|
|West Virginia||20.5||12.7||33.2||Sales tax added to excise|
|Wisconsin||30.9||2||32.9||Petroleum Inspection fee|
|Dist. of Columbia||23.5||23.5|
|Federal||18.3||0.1||18.4||/7 LUST tax|
SOURCE: Federation of Tax Administrators, Federal Highway Administration, state websites States in bold have variable gas tax rates.
/1 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%.
/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.
/3 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).
/4 Tax rate is based on the average wholesale price and is adjusted quarterly. The actual rates are: KY, 9%; and NC, 17.5¢ + 7%.
/5 Portion of the rate is adjustable based on maintenance costs, sales volume, cost of fuel to state government, or inflation.
/6 Large trucks pay an additional 3.5 cents.
/7 Tax rate is reduced by the percentage of ethanol used in blending (reported rate assumes the max. 10% ethanol).
/8 California gasoline subject to 2.25% sales tax.
/9 Clean-up fee of 2 cents is only effective for four months out of every year.
/10 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.
/11 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.
/12 Maryland’s gas tax increased on July 1, 2013 to 27.3 cents per gallon, up from 23.5. It is now indexed to adjust for inflation.
/13 Each new fiscal year the California Board of Equalization may adjust the rate of the motor vehicle fuel excise tax. Sales tax prepayment rates are not included above.