Points of Taxation for State Motor Fuel Taxes

(January 1998)

State

Gasoline
Diesel/Special Fuels

ALABAMA

Distributors
Distributors*

ALASKA

Distributors
Distributors

ARIZONA

Terminal
Terminal *

ARKANSAS

First Sale /1
First Receipt /1*

CALIFORNIA

Distributors
Terminal*

COLORADO

Distributors
Distributors*

CONNECTICUT

Distributors
Distributors

DELAWARE

Distributors
Distributors

FLORIDA

Terminal
Terminal*

GEORGIA

Distributors
Distributors*

HAWAII

Distributor
Distributors

IDAHO

First Receipt
First Receipt*

ILLINOIS

Distributors
Distributors

INDIANA

First Receipt
Terminal*

IOWA

Terminal
Terminal*

KANSAS

First Receipt /1
First Receipt /1*

KENTUCKY

First Receipt /1
First Receipt /1

LOUISIANA

First Sale
Distributors*

MAINE

Distributors
Distributors*

MARYLAND

Distributors
Distributors

MASSACHUSETTS

Distributors
Distributors

MICHIGAN

Terminal
Terminal /2

MINNESOTA

First Receipt
First Receipt*

MISSISSIPPI

Distributors
Distributors*

MISSOURI

Distributors
Distributors

MONTANA

Distributors
Distributors*

NEBRASKA

First Sale /1
First Sale /1*

NEVADA

Distributors
Distributors*

NEW HAMPSHIRE

Distributors
Distributors

NEW JERSEY

Distributors
Retail

NEW MEXICO

Distributors
Distributors

NEW YORK

First Import
First Receipt

NORTH CAROLINA

Terminal
Terminal*

NORTH DAKOTA

Distributors
Distributors

OHIO

Distributors
Distributors*

OKLAHOMA

Terminal
Terminal

OREGON

Distributors
Retailer

PENNSYLVANIA

Distributors
Distributors*

RHODE ISLAND

Distributors
Distributors

SOUTH CAROLINA

Terminal
Terminal*

SOUTH DAKOTA

Terminal
Terminal*

TENNESSEE

First Import
Terminal*

TEXAS

Distributors
Distributors

UTAH

Distributors
Terminal

VERMONT

Distributors
Distributors

VIRGINIA

Distributors
Distributors*

WASHINGTON

Distributors/3
Retail/3

WEST VIRGINIA

Distributors
Distributors

WISCONSIN

Terminal
Terminal*

WYOMING

Terminal
Terminal*

DIST. OF COLUMBIA

Distributors
Distributors

*Penalty for using dyed fuel for on-highway uses.
/1 State allows one tax-free sale from original importer/supplier to a distributor.
/2 Purchasers of special fuels are allowed a 6 cent deduction on diesel fuel purchases which are then collected from the retailer/user.
/3 Effective January 1, 1999, Washington will levy all fuels taxes at the Terminal Rack, and require dying of untaxed diesel fuel.
Source: Compiled by FTA from State Laws.