State Motor Fuel Tax Rates
Gasoline Fuel Tax Rates as of May 2017 (cents)
| State | Excise | Fee/Tax | Total | Notes |
|---|---|---|---|---|
| Alabama /1 | 16 | 2 | 18 | Inspection fee |
| Alaska | 8 | 0.95 | 8.95 | |
| Arizona | 18 | 1 | 19 | /3 LUST Tax |
| Arkansas | 21.5 | 0.3 | 21.8 | Environmental fee |
| California /13 | 27.8 | 27.8 | Sales tax additional /8 | |
| Colorado | 22 | 22 | ||
| Connecticut | 25 | 25 | Sales tax additional | |
| Delaware | 23 | 23 | Plus 0.5% GRT | |
| Florida /2 | 4 | 13.4 | 17.4 | Sales tax added to excise /2 |
| Georgia | 26.3 | 26.3 | ||
| 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 | |
| Iowa | 30.7 | 1 | 31.7 | Environmental fee |
| Kansas | 24 | 24 | ||
| Kentucky | 19.6 | 6.4 | 26 | User fee & underground storage tax /4 /3 |
| Louisiana | 20 | 0.125 | 20.125 | Inspection Fee |
| Maine | 30 | 30 | /5 | |
| Maryland /12 | 33.5 | 33.5 | ||
| Massachusetts | 24 | 24 | ||
| Michigan | 26.3 | 4.875 | 31.175 | /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 |
| Mississippi | 18 | 0.4 | 18.4 | Environmental fee |
| Missouri | 17 | 0.3 | 17.3 | Inspection fee & transport load fee |
| Montana | 27 | 0.75 | 27.75 | Petroleum Storage Cleanup fee |
| Nebraska | 26.4 | 0.9 | 27.3 | 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 | 33.5 | 4 | 37.5 | Petroleum fee |
| New Mexico | 17 | 1.875 | 18.875 | Petroleum loading fee |
| New York | 8 | 16.2 | 24.2 | Sales tax applicable, Petroleum Tax, Does not include 0.05 cents petroleum testing fee |
| North Carolina | 34.3 | 0.25 | 35.55 | /4 Inspection tax |
| North Dakota | 23 | 23 | ||
| Ohio | 28 | 28 | Plus 3 cents commercial | |
| Oklahoma | 16 | 1 | 17 | Environmental fee |
| Oregon /1 | 30 | 30 | ||
| Pennsylvania | 58.2 | 58.2 | ||
| 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 |
| Texas | 20 | 20 | ||
| Utah | 29.4 | 29.4 | ||
| 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 | 49.4 | 49.4 | 0.5% privilege tax | |
| West Virginia | 20.5 | 11.7 | 32.2 | Sales tax added to excise |
| Wisconsin | 30.9 | 2 | 32.9 | Petroleum Inspection fee |
| Wyoming | 23 | 1 | 24 | License tax |
| 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.
/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.