Table 7.24

State Motor Fuel Tax Rates (As of January 1, 2022)


  Gasoline Diesel fuel Gasohol
FIPS State or other
jurisdiction
Excise Fee/Tax Total Excise Fee/Tax Total Excise Fee/Tax Total
__Federal (j)18.30.118.424.3

0.1

24.418.30.118.4
01Alabama (a)28.028.029.029.028.028.0
02Alaska (k)8.00.958.958.0

0.95

8.958.00.958.95
04Arizona (h) (j)18.01.019.026.0

1.0

27.018.01.019.0
05Arkansas (k)21.53.324.822.5

6.3

28.821.53.324.8
06California (g)(k)51.15.556.638.9

27.0

65.951.15.556.6
08Colorado22.022.020.520.522.022.0
09Connecticut (k)25.025.040.140.125.025.0
10Delaware (k)23.023.022.022.023.023.0
12Florida (b) (k)19.014.42533.42519.0

15.3

34.319.014.42533.425
13Georgia (e)(k)29.129.132.632.629.129.1
15Hawaii (a)(k)16.016.016.016.016.016.0
16Idaho (k)32.0133.032.0

1

33.032.0133.0
17Illinois (a)(c)(e)(j)(k)39.21.140.346.7

1.1

47.839.21.140.3
18Indiana (e)(k)32.032.053.053.032.032.0
19Iowa30.030.032.532.530.030.0
20Kansas (k)24.00.0324.0326.0

0.03

26.0324.00.0324.03
21Kentucky (c)(d)(k)24.61.426.021.6

1.4

23.024.61.426.0
22Louisiana (k)20.00.12520.12520.0

0.125

20.12520.00.12520.125
23Maine30.030.031.231.230.030.0
24Maryland (e)36.136.136.8536.8536.136.1
25Massachusetts24.024.024.024.024.024.0
26Michigan (e)(k)27.227.227.227.227.227.2
27Minnesota (k)28.50.128.628.5

0.1

28.628.50.128.6
28Mississippi (k)18.00.418.418.0

0.4

18.418.00.418.4
29Missouri (i)(k)19.50.4219.919.5

0.42

19.919.50.319.8
30Montana32.532.529.5529.5532.532.5
31Nebraska (e)(k)24.80.925.724.8

0.3

25.124.80.925.7
32Nevada (a)(k)23.00.80523.80527.0

0.75

27.7523.00.80523.805
33New Hampshire (k)22.21.62523.82522.2

1.625

23.82522.21.62523.825
34New Jersey (k)10.531.942.413.5

35.9

49.410.531.942.4
35New Mexico (k)17.01.87518.87521.0

1.875

22.87517.01.87518.875
36New York (k)8.0517.325.358.0

15.55

23.558.0517.325.4
37North Carolina (e)(k)38.50.2538.7538.5

0.25

38.7538.50.2538.75
38North Dakota23.023.023.023.023.023.0
39Ohio38.538.547.047.038.538.5
40Oklahoma19.019.019.019.019.019.0
41Oregon (a)38.038.038.038.038.038.0
42Pennsylvania (e)(k)57.657.674.174.157.657.6
44Rhode Island (e)(j)34.0135.034.0

1

35.034.0135.0
45South Carolina (i)(j)(k)26.00.7526.7526.0

0.75

26.7526.00.7526.75
46South Dakota (a)(k)28.0230.028.0

2

30.014.0216.0
47Tennessee (a)(k)26.01.427.427.0

1.4

28.426.01.427.4
48Texas20.020.020.020.020.020.0
49Utah (d)31.931.931.931.931.931.9
50Vermont (e)(k)12.120.0432.1428.0

5.0

33.012.120.0432.14
51Virginia (a)(f)26.226.227.027.026.226.2
53Washington (k)49.449.449.449.449.449.4
54West Virginia (k)20.515.235.720.5

15.2

35.720.515.235.7
55Wisconsin (k)30.92.032.930.9

2.0

32.930.92.032.9
56Wyoming (k)23.0124.023.0

1

24.023.0124.0
11Dist. of Columbia33.833.833.833.833.833.8

Source:

Compiled by FTA from various sources. January 2022.

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)

Local taxes for gasoline and gasohol vary from 0 cents to 6.0 cents. Includes Inspection Fee, SCETS, & Statewide Local Tax.

(c)

Carriers pay an additional surcharge equal to IL-11.4 cents, KY-2% (g) 4.7% (d).

(d)

Tax rate is based on the average wholesale price and is adjusted annually The actual rates are: KY, 9%; and UT, 16.5%.

(e)

Portion of the rate is adjustable based on maintenance costs, sales volume, cost of fuel to state government, or inflation.

(f)

Large trucks pay an additional (d) 3.5 cents (g) 12.6 cents. Actual rates (g) 5.1%, (d) 6%.

(g)

Califonia Gasoline subject to 2.25% sales tax. Diesel subject to a 13% sales tax.

(h)

Diesel rate specified is the fuel use tax rate on large trucks. Small vehicles are subject to 18 cent tax rate.

(i)

On July 1, 2022, SC tax will increase to 28 cents; and MO will increase to 22 cents per gallon.

(j)

LUST tax or fee

(k)

Alaska – Refining surcharge.

Arkansas – Environmental fee, with sales tax.

California – Includes prepaid sales tax.

Connecticut – Plus an 8.1% Petroleum tax (gas).

Delaware – Plus 0.9% GRT.

Florida – Sales tax added to excise.

Georgia – Local sales tax additional.

Hawaii – -Sales tax additional.

Idaho – Clean water fee.

Illinois – Sales tax add. & environmental fee.

Indiana – Sales tax additional.

Kansas – Inspection fees.

Kentucky – Environmental fee.

Louisiana – Inspection fee.

Michigan – Sales tax additional.

Minnesota – Inspection fee.

Mississippi – Environmental fee.

Missouri – Inspection & Load fees.

Nebraska – Petroleum fee.

Nevada – Inspection & cleanup fee.

New Hampshire – Oil discharge cleanup fee.

New Jersey – Petroleum fee.

New Mexico – Petroleum loading fee.

New York – Petroleum Tax, Sales tax aditional.

North Carolina – Inspection tax.

Pennsylvania – Oil franchise tax only.

South Carolina – Inspection fee.

South Dakota – Inspection fee (gasohol E10).

Tennessee – Petroleum tax & environmental fee.

Vermont – Cleanup Fee & Trans. Fee.

Washington – 0.5% privilege tax.

West Virginia -Sales tax added to excise.

Wisconsin – Petroleum inspection fee.

Wyoming – License tax.