Table 7.24

State Motor Fuel Tax Rates (As of January 1, 2023)

Available versions: 2023 (showing) 2022

		Gasoline			Diesel fuel			Gasohol
FIPS	State or other jurisdiction	Excise	Fee/Tax	Total	Excise	Fee/Tax	Total	Excise	Fee/Tax	Total	Additional Notes/Fees
__	Federal	18.3	0.1	18.4	24.3	0.1	24.4	18.3	0.1	18.4	LUST tax
01	Alabama (a)	28	n/a	28	29	n/a	29	28	n/a	28	n/a
02	Alaska	8	0.95	8.95	8	0.95	8.95	8	0.95	8.95	Refining surcharge
04	Arizona (b)	18	1	19	26	1	27	18	1	19	LUST tax
05	Arkansas	21.5	3.4	24.9	22.5	6.2	28.7	21.5	3.3	24.8	Environmental fee and sales tax
06	California (c)	53.9	9	62.9	41	47	88	53.9	9	62.9	Includes prepaid sales tax
08	Colorado	22	n/a	22	20.5	n/a	20.5	22	n/a	22	n/a
09	Connecticut (d)	5	n/a	5	49.2	n/a	49.2	25	n/a	25	Additional 8.1% petroleum tax (gasoline)
10	Delaware	23	n/a	23	22	n/a	22	23	n/a	23	Additional 0.9% GRT
12	Florida (e)	20.2	15.025	35.225	20.2	15.9	36.1	20.2	15.025	35.225	Sales tax added to excise tax
13	Georgia (f)(g)	31.2	n/a	31.2	35	n/a	35	31.2	n/a	31.2	Additional local sales tax
15	Hawaii (a)	16	n/a	16	16	n/a	16	16	n/a	16	Additional sales tax
16	Idaho	32	1	33	32	1	33	32	1	33	Clean Water fee
17	Illinois (a)(f)(h)	42.3	1.1	43.4	48.8	1.1	49.9	42.3	1.1	43.4	Additional sales tax, environmental fee and LUST tax
18	Indiana (f)	33	n/a	33	55	n/a	55	33	n/a	33	Additional sales tax
19	Iowa	30	n/a	30	32.5	n/a	32.5	30	n/a	30	n/a
20	Kansas	24	0.03	24.03	26	0.03	26.03	24	0.03	24.03	Inspection fee
21	Kentucky (h)(i)	24.6	1.4	26	21.6	1.4	23	24.6	1.4	26	Environmental fee
22	Louisiana	20	0.125	20.125	20	0.125	20.125	20	0.125	20.125	Inspection fee
23	Maine	30	n/a	30	31.2	n/a	31.2	30	n/a	30	n/a
24	Maryland (f)	42.7	n/a	42.7	43.45	n/a	43.45	42.7	n/a	42.7	n/a
25	Massachusetts	24	n/a	24	24	n/a	24	24	n/a	24	n/a
26	Michigan (f)	28.6	n/a	28.6	28.6	n/a	28.6	28.6	n/a	28.6	Additional sales tax
27	Minnesota	28.5	0.1	28.6	28.5	0.1	28.6	28.5	0.1	28.6	Inspection fee
28	Mississippi	18	0.4	18.4	18	0.4	18.4	18	0.4	18.4	Environmental fee
29	Missouri (j)	22	0.47	22.5	22	0.47	22.5	22	0.3	22.3	Inspection fee and Load fee
30	Montana	33	n/a	33	29.75	n/a	29.75	33	n/a	33	n/a
31	Nebraska (f)	29	0.9	29.9	29	0.3	29.3	29	0.9	29.9	Petroleum fee
32	Nevada (a)	23	0.805	23.805	27	0.75	27.75	23	0.805	23.805	Inspection fee and cleanup fee
33	New Hampshire	22.2	1.625	23.825	22.2	1.625	23.825	22.2	1.625	23.825	Oil discharge cleanup fee
34	New Jersey	10.5	30.9	41.4	13.5	34.9	48.4	10.5	30.9	41.4	Petroleum fee
35	New Mexico	17	1.875	18.875	21	1.875	22.875	17	1.875	18.875	Petroleum loading fee
36	New York	8.05	18.1	26.15	8	16.35	24.35	8.05	18.1	26.2	Petroleum tax and additional sales tax
37	North Carolina (f)	40.5	0.25	40.75	40.5	0.25	40.75	40.5	0.25	40.75	Inspection fee
38	North Dakota	23	n/a	23	23	n/a	23	23	n/a	23	n/a
39	Ohio	38.5	n/a	38.5	47	n/a	47	38.5	n/a	38.5	n/a
40	Oklahoma	19	n/a	19	19	n/a	19	19	n/a	19	n/a
41	Oregon (a)	38	n/a	38	38	n/a	38	38	n/a	38	n/a
42	Pennsylvania (f)	57.6	n/a	57.6	74.1	n/a	74.1	57.6	n/a	57.6	Oil franchise tax
44	Rhode Island	34	1	35	34	1	35	34	1	35	LUST tax
45	South Carolina	28	0.75	28.75	28	0.75	28.75	28	0.75	28.75	Inspection fee and LUST tax
46	South Dakota (a)	28	2	30	28	2	30	14	2	16	Inspection fee (gasohol E10)
47	Tennessee (a)	26	1.4	27.4	27	1.4	28.4	26	1.4	27.4	Petroleum tax and environmental fee
48	Texas	20	n/a	20	20	n/a	20	20	n/a	20	n/a
49	Utah (i)	36.4	n/a	36.4	36.4	n/a	36.4	36.4	n/a	36.4	n/a
50	Vermont (f)	12.1	20.9	33	28	4	32	12.1	20.9	33	Cleanup fee and transportation fee
51	Virginia (a)(k)	28	n/a	28	28.9	n/a	28.9	28	n/a	28	n/a
53	Washington	49.4	n/a	49.4	49.4	n/a	49.4	49.4	n/a	49.4	0.5% privilege tax
54	West Virginia	20.5	16.7	37.2	20.5	16.7	37.2	20.5	15.2	35.7	Sales tax added to excise tax
55	Wisconsin	30.9	2	32.9	30.9	2	32.9	30.9	2	32.9	Petroleum inspection fee
56	Wyoming	23	1	24	23	1	24	23	1	24	License tax
11	Dist. of Columbia	34.2	n/a	34.2	34.2	n/a	34.2	34.2	n/a	34.2	n/a

Source:

Compiled by FTA from various sources. January 2023.

Notes:

Fee/Taxes column is for comparison purposes and does not include all taxes/fees levied. 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 coordinated by the International Fuel Tax Association.

Footnotes:

(a)	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 5 cents; SD and TN, one cent; and VA 2.1%.
(b)	Diesel rate specified is the fuel use tax rate on large trucks. Small vehicles are subject to 18 cent tax rate.
(c)	Califonia Gasoline subject to 2.25% sales tax. Diesel subject to a 13% sales tax.
(d)	Connecticut suspended gas tax rate through 12/31/22, tax rate increase 5 cents each month until it reaches 25 cents per gallon in May.
(e)	Local taxes for gasoline and gasohol vary from 0 cents to 6.0 cents. Includes Inspection Fee, SCETS, & Statewide Local Tax.
(f)	Portion of the rate is adjustable based on maintenance costs, sales volume, cost of fuel to state government, or inflation.
(g)	Georgia suspended fuel tax through January 10, 2023.
(h)	Carriers pay an additional surcharge equal to IL-11.4 cents, KY-2% (g) 4.7% (d).
(i)	Tax rate is based on the average wholesale price and is adjusted annually. The actual rates are: KY, 9%; and UT, 16.5%.
(j)	On July 1, 2023, MO tax rate will increase to 24.5 cents per gallon.
(k)	Large trucks pay an additional (d) 3.5 cents (g) 12.6 cents. Actual rates (g) 5.1%, (d) 6%.