This page provides information on state tax rates for gasoline and diesel fuel and motor fuel sales data from 2006. This data has been excerpted from FHWA’s Highway Statistics 2012; the most recent update of the annual database maintained by FHWA’s Office of Highway Policy Information. It does not reflect changes in state motor fuel tax levels since mid 2006.

The data presented on this page is sorted alphabetically by state or you can view this data as an excel spreadsheet.

2012 Figures Sorted: Alphabetically by State

	(cents/gallon)		(cents/gallon)		(1000s of Gallons)
	Gasoline		Diesel
State	Tax Rate	Effective Date	Tax Rate	Effective Date	2012 Annual Gasoline Sales	2012 Annual Diesel Sales	2012 Gas Tax Receipts	2012 Diesel Tax Receipts
Alabama *	16	10/01/95	19	10/01/95	2,577,035	730,942	$412,325,600	$138,878,980
Alaska	8	09/01/09	8	09/01/09	288,738	155,848	$23,099,040	$12,467,840
Arizona  *	18	07/01/00	26	07/01/00	2,616,978	766,195	$471,056,040	$199,210,700
Arkansas *	21.5	07/01/01	22.5	07/01/01	1,434,181	606,650	$308,348,915	$136,496,250
California *	36	07/01/12	10	07/01/12	14,525,691	2,748,351	$5,229,248,760	$274,835,100
Colorado *	22	01/01/91	20.5	01/01/92	2,137,244	558,555	$470,193,680	$114,503,775
Connecticut *	25	07/01/04	51.2	07/01/12	1,449,384	269,438	$362,346,000	$137,952,256
Delaware	23	01/01/95	22	01/01/95	436,706	60,644	$100,442,380	$13,341,680
Dist. of Col.	23.5	10/01/09	23.5	10/01/09	96,739	16,559	$22,733,665	$3,891,365
Florida *	16.9	01/01/13	16.9	01/01/13	8,150,577	1,358,480	$1,377,447,513	$229,583,120
Georgia	7.5	07/01/71	7.5	07/01/71	4,691,478	1,130,190	$351,860,850	$84,764,250
Hawaii *	17	07/01/07	17	07/01/07	450,286	50,308	$76,548,620	$8,552,360
Idaho *	25	01/01/96	25	01/01/96	704,611	258,660	$176,152,750	$64,665,000
Illinois *	19	01/01/90	21.5	01/01/90	4,649,208	1,425,227	$883,349,520	$306,423,805
Indiana *	18	01/01/03	16	01/01/97	3,017,750	1,261,204	$543,195,000	$201,792,640
Iowa *	21	07/01/08	22.5	01/01/89	1,636,231	658,411	$343,608,510	$148,142,475
Kansas *	24	07/01/03	26	07/01/03	1,260,688	475,258	$302,565,120	$123,567,080
Kentucky *	28.5	07/01/12	25.5	07/01/12	2,147,737	767,628	$612,105,045	$195,745,140
Louisiana *	20	01/01/90	20	01/01/90	2,247,906	675,030	$449,581,200	$135,006,000
Maine *	30	07/01/11	31.2	07/01/11	658,213	189,575	$197,463,900	$59,147,400
Maryland	23.5	05/01/92	24.3	07/01/93	2,721,780	509,605	$639,618,300	$123,834,015
Massachusetts	21	01/01/91	21	01/01/91	2,779,752	423,269	$583,747,920	$88,886,490
Michigan *	19	08/01/97	15	04/01/03	4,460,239	840,560	$847,445,410	$126,084,000
Minnesota *	28.5	07/01/12	28.5	07/01/12	2,579,198	690,567	$735,071,430	$196,811,595
Mississippi *	18.4	08/01/00	18.4	08/01/00	1,657,284	578,538	$304,940,256	$106,450,992
Missouri *	17	04/01/96	17	04/01/96	3,109,356	968,275	$528,590,520	$164,606,750
Montana *	27.8	07/01/94	28.5	07/01/94	506,158	262,303	$140,711,924	$74,756,355
Nebraska *	24.6	01/01/13	24.6	01/01/13	844,237	420,809	$207,682,302	$103,519,014
Nevada	24	10/02/92	27	10/02/92	1,083,614	299,954	$260,067,360	$80,987,580
New Hampshire *	19.6	12/01/00	19.6	12/01/00	699,964	92,157	$137,192,944	$18,062,772
New Jersey *	10.5	07/01/88	13.5	07/01/88	4,058,680	786,804	$426,161,400	$106,218,540
New Mexico *	17	07/01/95	21	07/01/04	961,686	513,198	$163,486,620	$107,771,580
New York *	26.7	01/01/13	24.9	01/01/13	5,424,144	1,367,780	$1,448,246,448	$340,577,220
North Carolina *	37.8	01/01/13	37.8	01/01/13	4,311,886	957,407	$1,629,892,908	$361,899,846
North Dakota *	23	07/01/05	23	07/01/05	438,732	378,361	$100,908,360	$87,023,030
Ohio *	28	07/01/05	28	07/01/05	4,979,306	1,466,077	$1,394,205,680	$410,501,560
Oklahoma *	17	05/27/87	14	05/27/87	1,924,486	816,781	$327,162,620	$114,349,340
Oregon *	30	01/01/11	30	01/01/11	1,468,762	513,432	$440,628,600	$154,029,600
Pennsylvania *	31.2	01/01/06	38.1	01/01/06	5,036,098	1,530,059	$1,571,262,576	$582,952,479
Rhode Island *	32	04/01/09	32	04/01/09	365,350	57,533	$116,912,000	$18,410,560
South Carolina	16	07/01/87	16	07/01/87	2,639,209	662,553	$422,273,440	$106,008,480
South Dakota *	22	04/01/99	22	04/01/99	464,982	228,318	$102,296,040	$50,229,960
Tennessee *	20	07/01/89	17	04/01/90	3,167,178	882,947	$633,435,600	$150,100,990
Texas *	20	10/01/91	20	10/01/91	12,444,478	4,437,817	$2,488,895,600	$887,563,400
Utah *	24.5	05/01/97	24.5	05/01/97	1,072,492	474,413	$262,760,540	$116,231,185
Vermont *	21	07/01/99	30	10/01/09	316,725	59,990	$66,512,250	$17,997,000
Virginia *	17.5	01/01/87	17.5	07/01/07	3,933,092	1,003,684	$688,291,100	$175,644,700
Washington *	37.5	07/01/08	37.5	07/01/08	2,685,167	615,876	$1,006,937,625	$230,953,500
West Virginia *	34.7	01/01/13	34.7	01/01/13	809,016	294,786	$280,728,552	$102,290,742
Wisconsin *	30.9	04/01/06	30.9	04/01/06	2,506,856	754,158	$774,618,504	$233,034,822
Wyoming *	14	07/01/98	14	07/01/98	371,512	363,484	$52,011,680	$50,887,760
State Totals	16.00		8.00		134,998,800	37,414,648	$31,496,368,617	$8,077,643,073
Mean	22.47		23.05
Weighted Avg.	21.63		20.64
Federal Tax	18.4	10/01/97	24.4	10/01/97			$24,839,779,200	$9,129,174,112

 

Alabama - The gasoline, gasohol, and diesel rates include a 2 cents per gallon inspection fee. Alabama-registered LPG vehicles pay an annual fee based on vehicle type in lieu of the volume tax.

Arizona - The fuel tax on diesel remains at 18 cents per gallon for light and exempt vehicles, but is set at 27 cents per gallon if used to propel a truck with more than two axles or with a declared gross weight over 26,000 pounds.

Arkansas - The gasoline, gasohol, and diesel rates include 0.4 cents per gallon Environmental Assurance Fee. Applicants for LPG user permits must pay a fee in lieu of the volume tax.

California - LPG users may pay an annual fee in lieu of the volume tax.

Colorado - Owners of LPG vehicles registered in the State must pay an annual fee in lieu of the volume tax.

Connecticut - The tax is computed at 5% of the gross earnings from the first sale of a petroleum product in the State.

Delaware - In addition to the fixed tax rates shown, there is a Hazardous Substance Cleanup Act (HSCA) Tax. HSCA is a 0.9 percent tax on all taxable gross receipts from the sale of petroleum or petroleum products.

Florida - Tax rates are variable, adjusted annually. For gasoline and gasohol, in addition to the rates shown, there is a State-imposed State Comprehensive Enhanced Transportation System (SCETS) tax that varies by the county from 0-5.0 cents per gallon. All counties levy the SCETS tax on gasoline, but a few levy less than the maximum rate. LPG vehicles registered in the State pay an annual fee in lieu of the tax on alternative fuels and the SCETS tax.

Hawaii - Effective 01/01/02, alternative fuels pay an amount proportional to the diesel tax as follows: .29 for ethanol, .5 for bio-diesel, and .33 for LPG. An additional 1 cent is added to these amounts, and then rounded to the nearest 1 cent.

Idaho - LPG users may pay an annual fee based on vehicle weight in lieu of volume tax.

Illinois - Motor carriers pay an additional 6.3 cents per gallon on gasoline, 6.5 cents on diesel, and 5.9 cents on LPG.

Indiana - Motor carriers pay an additional 11 cents per gallon. LPG vehicles pay an annual fee.

Iowa - Effective 07/01/02, motor fuel tax rates will be adjusted annually based on the amounts of ethanol blended gasoline being sold and distributed annually.

Kansas - LPG users may pay an annual fee based on mileage and gross vehicle weight in lieu of the volume tax.

Kentucky - Tax rates are variable, adjusted quarterly. A 2 percent surtax is imposed on gasoline and 4.7 percent on special fuels for any vehicle with 3 or more axles. The gasoline, gasohol, and diesel rates include 1.4 cents per gallon Petroleum Environmental Assurance Fee.

Maine - Rates are variable, adjusted every February based on past years Consumer Price Index. Rates are effective on the following July 1.

Minnesota - There is a credit to the wholesaler of 15 cents per gallon of alcohol used to make gasohol.

Mississippi - The gasoline, gasohol, and diesel rates include 0.4 cents per gallon dedicated to the Groundwater Protection Trust Fund.

Missouri - LPG vehicles 18,000 pounds or less gross vehicle weight registered in the State pay an annual fee in lieu of the volume tax.

Montana - LPG vehicles registed in the State pay an annual fee based on gross weight in lieu of the volume tax. Out-of-State vehicles purchase trip permits. There is an alcohol distiller credit of 30 cents per gallon of alcohol produced in the State with State agricultural products and used to make gasohol.

Nebraska - Rates are variable, adjusted quarterly. The gasoline and gasohol include 0.6 cents per gallon and diesel rate includes 0.2 cents per gallon Petroleum Release Remedial Action Fee. Effective 01/01/02, new Nebraska ethanol production facilities may receive an ethanol production credit equal to 18 cents per gallon of ethanol used to fuel motor vehicles.

New Hampshire - The gasoline, gasohol, and diesel rates include 1.5 cents per gallon Oil Discharge and Disposal Cleanup Fee. Alternative fuel vehicles pay twice the usual registration fee in lieu of the volume tax.

New Jersey - In addition to the rates shown, there is a Petroleum Products Gross Receipts Tax. The tax is computed on a cents-per-gallon basis and is applicable to a wide variety of petroleum products.

New Mexico - The gasoline, gasohol, and diesel rates include the Petroleum Products Loading Fee of $150 per 8,000 gallons (1.875 cents per gallon). Owners of LPG-powered vehicles up to 54,000 pounds gross vehicle weight may pay an annual fee in lieu of the volume tax.

New York - Rates are variable, adjusted annually. Rates include the Petroleum Business Tax of 17 cents per gallon. The gasoline rate includes a 0.5 mill (0.05 cents) per gallon Petroleum Testing Fee.

North Carolina - Rates are variable, adjusted semiannually.

North Dakota - A special excise tax of 2% is imposed on all sales of special fuel (diesel or LPG) that are exempted from the volume tax if the fuel is sold for use in the State. There is a producer credit of 40 cents per gallon of agriculturally derived alcohol produced in the State and used to make gasohol.

Ohio - Commercial vehicles formerly subject to the highway use tax pay an additional 3 cents per gallon. Dealers are refunded 10 cents per gallon of each qualified fuel (ethanol or methanol) blended with unleaded gasoline.

Oklahoma - Rates shown include 1 cent per gallon tax dedicated to the Petroleum Underground Tank Release Environmental Cleanup Indemnity Fund. When the Fund reaches specified balance, future tax revenues will be deposited in a highway fund. The gasoline, gasohol, and LPG rates include 0.08 cents for fuel inspection. LPG users may pay an annual fee in lieu of the volume tax.

Oregon - The diesel and LPG rates shown are paid by users for vehicles not under the jurisdiction of Public Utility Commissioner. Vehicles under the jurisdiction of the Public Utilities Commissioner and paying motor-carrier fees are exempt from payment of the motor-fuel tax.

Pennsylvania - The rates include the Oil Franchise Tax for Maintenance and Construction, a variable rate tax adjusted annually. LPG rate is based on the gasolie gallon equivalent.

Rhode Island - Rates includes 1 cent per gallon tax for the Underground Storage Tank Financial Responsibility Fund.

South Dakota - As of 7/1/2009, South Dakota taxes gasoline at 22 cents and ethyl alcohol at 8 cents.

Texas - Owners of LPG vehicles registered in the State must pay an annual fee in lieu of the volume tax.

Utah - LPG is tax exempt if user purchases annual exemption certificate.

Note: this information is taken from the Mothly Motor Fuel Report (December 2012). Due to delinquencies in some cases, the updated rates are not always included. This should not be used as a final source of the tax rates. Also to consider, the tax rates shown above are excise rates, and in many cases additional taxes and fees are levied.