Our Nation's Highways: 2008
Table 6-1. Federal Highway-User Fees
| Motor Fuels |
Cents per Gallon |
| Gasoline |
18.4 |
| Gasohol |
18.4 |
| Diesel and Kerosene Fuel |
24.4 |
| Special Fuels |
18.3 |
| Liquefied Petroleum Gas |
13.6 |
| Liquefied Natural Gas |
11.9 |
| Other Special Fuels |
18.4 |
| Other User Fees |
Rate |
| Tires |
Tax is imposed on tires sold by Manufacturers, Producers, or importers at the rate of $.0945 ($.04725 in the case of a bias ply or super single tire) for each 10 lbs of the maximum rated load capacity over 3,500 lbs. |
| Truck and Trailer Sales |
12% of retailer’s sales price for tractors and trucks over 33,000 lbs gross vehicle weight (GVW) and trailers over 26,000 lbs GVW. The tax applies to parts and accessories sold in connection with vehicle sales. |
| Heavy Use Vehicles |
Trucks 55,000–75,000 lbs. GVW, $100 plus $22 for each 1,000 lbs (or fraction thereof) in excess of 55,000 lbs. Trucks over 75,000 GVW, $550. |
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Table in Excel format
Data Source: U.S. Department of Transportation, Federal Highway Administration, Office of Highway Policy Information, Highway Statistics.
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