Motor Fuel Excise Tax Rates

January 1, 2008

Note: The tax rates listed are fuel excise taxes collected by distributor/supplier/retailers in each state. Additional taxes may apply to motor carriers. Carrier taxes are coordinate by IFTA.

----Gasoline----

----Diesel Fuel----

----Gasohol----

Excise

Add'l

Total

Excise

Add'l

Total

Excise

Add'l

Total

State

Tax

Tax

Tax

Tax

Tax

Tax

Tax

Tax

Tax

Notes

Alabama /1
16.0
2.0 18.0  
19.0
  19.0  
16.0
2.0 18.0 Inspection fee
Alaska
8.0
  8.0  
8.0
  8.0  
8.0
  8.0  
Arizona
18.0
  18.0  
18.0
  18.0  
18.0
  18.0 /3
Arkansas
21.5
  21.5  
22.5
  22.5  
21.5
  21.5  
California
18.0
  18.0  
18.0
  18.0  
18.0
  18.0 Sales tax applicable
Colorado
22.0
  22.0  
20.5
  20.5  
22.0
  22.0  
Connecticut
25.0
  25.0  

37.0

  37.0  
25.0
 

25.0

  
Delaware
23.0
  23.0  
22.0
  22.0  
23.0
  23.0 Plus 0.5% GRT
Florida /2
4.0
11.6 15.6  
16.8
12.2 29.0  
4.0
11.6 15.6 Sales tax added to excise /2
Georgia
7.5
11.0 18.5  
7.5
12.3 19.8  
7.5
11.0 18.5 Sales tax added to excise
Hawaii /1
17.0
  17.0  
17.0
  17.0  
17.0
  17.0 Sales tax applicable
Idaho
25.0
1.0 26.0  
25.0
1.0 26.0  
22.5
1.0 23.5 Clean water tax /7
Illinois /1
19.0
1.1 20.1  
21.5
1.1  22.6  
19.0
1.1  20.1 Sales tax add., env. & LUST fee /3
Indiana
18.0
  18.0  
16.0
  16.0  
18.0
  18.0 Sales tax applicable /3
Iowa
20.7
  20.7  
22.5
  22.5  
19.0
  19.0  
Kansas
24.0
  24.0  
26.0
  26.0  
24.0
  24.0  
Kentucky
19.6
1.4 21.0  
16.6
1.4 18.0  
19.6
1.4 21.0 Environmental fee /4 /3
Louisiana
20.0
  20.0  
20.0
  20.0  
20.0
  20.0  
Maine
27.6
  27.6  
28.8
  28.8  
27.6
  27.6  /5
Maryland
23.5
  23.5  
24.25
  24.25  
23.5
  23.5  
Massachusetts
21.0
  21.0  
21.0
  21.0  
21.0
  21.0  
Michigan
19.0
  19.0  
15.0
  15.0  
19.0
  19.0 Sales tax applicable
Minnesota
20.0
  20.0  
20.0
  20.0  
20.0
  20.0  
Mississippi
18.0
0.4 18.4  
18.0
0.4 18.4  
18.0
0.4 18.4 Environmental fee
Missouri
17.0
0.55 17.55  
17.0
0.55 17.55  
17.0
0.55 17.55 Inspection fee
Montana
27.0
  27.0  
27.75
  27.75  
27.0
  27.0  
Nebraska
23.0
0.9 23.9  
23.0
0.3 23.3  
23.0
0.9 23.9 Petroleum fee /5
Nevada /1
24.0
0.055 24.055  
27.0
  27.0  
24.0
0.055 24.055 Inspection fee
New Hampshire
18.0
1.625 19.625  
18.0
1.625 19.625  
18.0
1.625 19.625 Oil discharge cleanup fee
New Jersey
10.5
4.0 14.50  
13.5
4.0 17.50  
10.5
4.0 14.50 Petroleum fee
New Mexico
17.0
1.875 18.875  
21.0
1.875 22.875  
17.0
1.875 18.875 Petroleum loading fee
New York
8.0
16.4 24.4  
8.0
14.65  22.65  
8.0
16.4  24.4

Sales tax applicable, Petrol. Tax
North Carolina
29.9
0.25 30.15  
29.9
0.25 30.15  
29.9
0.25 30.15 /4 Inspection tax
North Dakota
23.0
  23.0  
23.0
  23.0  
23.0
  23.0  
Ohio
28.0
  28.0  
28.0
  28.0  
28.0
  28.0 Plus 3 cents commerical
Oklahoma
16.0
1.0 17.0  
13.0
1.0 14.0  
16.0
1.0 17.0 Environmental fee
Oregon /1
24.0
  24.0  
24.0
  24.0  
24.0
  24.0  
Pennsylvania
12.0
19.2 31.2  
12.0
26.1 38.1  
12.0
19.2 31.2 Oil franchise tax
Rhode Island
30.0
1 31.0  
30.0
1 31.0  
30.0
1 31.0 LUST tax
South Carolina
16.0
  16.0  
16.0
  16.0  
16.0
  16.0  
South Dakota /1
22.0
  22.0  
22.0
  22.0  
20.0
  20.0  
Tennessee /1
20.0
1.4 21.4  
17.0
1.4 18.4  
20.0
1.4 21.4 Petroleum Tax & Envir. Fee
Texas
20.0
  20.0  
20.0
  20.0  
20.0
  20.0  
Utah
24.5
  24.5  
24.5
  24.5  
24.5
  24.5  
Vermont
19.0
1.0 20.0  
25.0
1.0 26.0  
19.0
1.0 20.0 Petroleum cleanup fee
Virginia /1
17.5
  17.5  
17.5
  17.5  
17.5
  17.5 /6
Washington /8
36.0
  36.0  
36.0
  36.0  
36.0
  36.0 0.5% privilege tax
West Virginia
20.5
11.7 32.2  
20.5
11.7 32.2  
20.5
11.7 32.2 Sales tax added to excise
Wisconsin
30.9
2.0 32.9  
30.9
2.0 32.9  

30.9

2.0 32.9 /5 Petroleum Inspection fee
Wyoming
13.0
1 14.0  
13.0
1 14.0  
13.0
1 14.0 License tax
         
 
             
Dist. of Columbia
20.0
  20.0  
20.0
  20.0  
20.0
  20.0  
Federal
18.3
0.1 18.4  
24.3
0.1 24.4  
13.0
0.1 13.1 /7 LUST tax

SOURCE: Compiled by FTA from various sources.

/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 10.2 cents to 18.2 cents. Plus a 2.07 cent per gallon pollution tax.
/3 Carriers pay an additional surcharge equal to AZ-8 cents, IL-6.3 cents (g) 6.0 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 Tax rate scheduled to increase to 37.5 cents on July 1, 2008.