State Motor Fuel Tax Rates

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State Motor Fuel Tax Rates

State Motor Fuel Tax Rates

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Gasoline Fuel Tax Rates as of May 2017 (cents)

Download PDF Gas Tax Map
StateExciseFee/TaxTotalNotes
Alabama /116218Inspection fee
Alaska80.958.95
Arizona18119/3 LUST Tax
Arkansas21.50.321.8Environmental fee
California /1327.827.8Sales tax additional /8
Colorado2222
Connecticut2525Sales tax additional
Delaware2323Plus 0.5% GRT
Florida /2413.417.4Sales tax added to excise /2
Georgia26.326.3
Hawaii /11717Sales tax additional
Idaho32133Clean water tax /7
Illinois /1191.120.1Sales tax add., env. & LUST fee /3
Indiana1818Sales tax additional /3
Iowa30.7131.7Environmental fee
Kansas2424
Kentucky19.66.426User fee & underground storage tax /4 /3
Louisiana200.12520.125Inspection Fee
Maine3030 /5
Maryland /1233.533.5
Massachusetts2424
Michigan26.34.87531.175/10 Delivery and Distribution charges & Evaporation Credit & MUSTFA fee. 6% Sales tax additional
Minnesota28.50.128.6Environmental & Inspect fee /5, /9
Mississippi180.418.4Environmental fee
Missouri170.317.3Inspection fee & transport load fee
Montana270.7527.75Petroleum Storage Cleanup fee
Nebraska26.40.927.3Petroleum fee /5
Nevada /1230.80523.805Inspection & cleanup fee
New Hampshire22.21.62523.825Oil discharge cleanup fee
New Jersey33.5437.5Petroleum fee
New Mexico171.87518.875Petroleum loading fee
New York816.224.2Sales tax applicable, Petroleum Tax, Does not include 0.05 cents petroleum testing fee
North Carolina34.30.2535.55/4 Inspection tax
North Dakota2323
Ohio2828Plus 3 cents commercial
Oklahoma16117Environmental fee
Oregon /13030
Pennsylvania58.258.2
Rhode Island33134LUST tax
South Carolina160.7516.75Inspection fee & environmental impact fee
South Dakota /128230Inspection fee
Tennessee /1201.421.4Petroleum Tax & Environmental Fee
Texas2020
Utah29.429.4
Vermont12.114.426.5Cleanup Fee & Trans. Fee. Does not include 2% tax
Virginia /116.20.616.8/6 Storage Tank Fee. /11
Washington /849.449.40.5% privilege tax
West Virginia20.511.732.2Sales tax added to excise
Wisconsin30.9232.9Petroleum Inspection fee
Wyoming23124License tax
Dist. of Columbia23.523.5
Federal18.30.118.4/7 LUST tax

SOURCE: Federation of Tax Administrators, Federal Highway Administration, state websites.

/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.

Download PDF Gas Tax Map

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By | 2017-10-24T10:59:59+00:00 May 1st, 2014|Comments Off on State Motor Fuel Tax Rates

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