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Gasoline
Sign-up to receive e-mail updates when this page changesA tax is imposed on:
- The net gallons of gasoline removed from the terminal rack or imported into this state, other than in the bulk transfer/terminal system.
- The net gallons of gasoline sold or transferred within the bulk transfer/terminal system to a person who does not hold a supplier or permissive supplier's license.
- The gallons of gasoline blended in this state outside the bulk transfer/terminal system.
- The gallons of gasoline brought into this state in the fuel supply tanks of a commercial motor vehicle licensed as an interstate trucker, or an IFTA licensed vehicle (Sec.162.101)
Complete Information on Collecting the Destination State's Tax on Gasoline and Diesel Fuel Sold for Export - Beginning January 1, 2006, a licensed supplier must collect the Texas tax or be licensed and collect the destination state's tax on all gasoline and diesel fuel removed from a terminal in Texas for export to another state.
Available July 15, 2009
Software Update For the Electronic Reporting of Tax-Free Motor Fuel Sold to a Texas Volunteer Fire Department
License holders using the Comptroller's motor fuel electronic reporting software may download the new version 4.10 beginning July 15. This version will allow taxpayers to report the exempt gallons sold in bulk to volunteer fire departments using the number 4 "Other" on the Gallons Sold Tax Free Sales to Exempt Entities schedule.
Fuels Tax Licenses and Signed Statement Registration Numbers
(Updated Daily)
- Fuels License Search
- List of Motor Fuels Tax licenses, effective 01/01/2004, issued under chapter 162
- Permitted Fuels Taxpayers, prior to 01/01/2004
- Interstate Truckers - Alphabetical Listing
- Motor Fuel Transporters - Alphabetical Listing
- (Comma delimited flat file of Motor Fuel Transporters in Zip format)
Import Verification and Diversion Numbers:
The toll free number to obtain an Import Verification Number on motor fuel transported into Texas by cargo tank is (877) 676-7811.
The toll free number to obtain a Diversion Number on motor fuel delivered to a destination state different than the destination state printed on Bill of Landing, delivery manifest or shipping document is (877) 976-7800.
Revenue and Budget Information
Tax Exemptions and Tax Incidence - Gasoline Tax
Cost of Gasoline Tax Reduced Rates, Exemptions, Discounts, and Refunds
Texas Revenue History by Source
Rate Details and Other Information
Rates
Twenty cents ($.20) per gallon on gasoline removed from a terminal, imported, blended, sold to an unauthorized person, or other taxable use not otherwise exempted by statute.
(Sec. 162.102)
Deductions
Apply to the timely payment of the tax:
- Suppliers and Importers 2%
(162.116) (162.119) - Distributors and Importers 1.75%
(Sec. 162.113)
Due Date
- Suppliers, permissive suppliers, distributors, importers, exporters, and blenders - monthly: 25th day of the month following the end of the calendar month.
- Interstate truckers (except IFTA licensed), quarterly: 25th day of the month following the end of the calendar quarter; or yearly, if qualified: January 25.
- IFTA licensees - quarterly: last day of the month following the end of the calendar quarter.
(IFTA Articles of Agreement - R960)
Electronic Reporting
Yes - See left column.