|
State
|
Gas
(cpg) |
Diesel
(cpg) |
Notes |
| Alabama |
18 |
19 |
Includes 2-cpg inspection fee. Counties can levy up to 5 cpg with approval
of the state legislature. Cities and counties can levy additional tax—rates range from .5 cents per gallon
to 4 cents per gallon. An additional 1 cpg UST/AST Trust Fund Environmental Transport Fee is
levied at the wholesale level to cover remediation costs. |
| Alaska |
8 |
8 |
There is a .06 per gallon tax credit for gasohol used during a mandated
control period in a CO non-attainment area. The motor fuel tax rate for marine
use is 5 cents/gallon; aviation gas is 4.7 cents/gallon; and jet fuel is 3.2 cents/gallon. |
| Arizona |
18 |
18 |
Plus 1 cpg UST tax. Use class vehicles pay an additional 9 cpg on diesel
(with an exemption for vehicles under 26,000 gw). |
| Arkansas |
21.5 |
22.5 |
Plus .2-cpg environmental assurance fee assessed at the wholesale level for
underground storage tank fund. |
| California |
18 |
18 |
Other taxes include a 6% state sales tax and 1.25% county, plus additional
local sales taxes and 1.2 cents per gallon state UST fee. |
| Colorado |
22 |
20.5 |
-- |
| Connecticut |
25 |
26 |
Plus 5% gross earnings tax collected at wholesale. |
| Delaware |
23 |
22 |
-- |
| Dist. of Columbia |
20 |
20 |
-- |
| Florida |
14.5 |
27.2 |
The statewide excise tax is 14.5 cents per gallon for gasoline and 27.2 cpg
for diesel. The 14.5 cents represents 10.5 cpg sales tax plus 4 cpg excise tax. Gasoline tax rate
increased .2 cpg on 1/1/05. Tax rate changes annually based on CPI. Does not include 2.2-cpg tax/fee
for environmental inspection purposes (5 cents per barrel tax for the Water Quality
Assurance Trust Fund, 80 cents per barrel for the Inland Protection Trust Fund, 2 cents per
barrel for the Coastal Protection Trust Fund and 1/8 cents per gallon for weights and measures
inspection fee). Gasoline rate also does not include additional minimum 9.9 to 17.8 cent per gallon local
option tax portion with the weighted average of 14.6 cents per gallon. Therefore, depending on
where you live in Florida, your overall gasoline tax can vary from an average of 52.9 cents per
gallon to 45 cents per gallon. |
| Georgia |
7.5 |
7.5 |
Plus 4% sales tax. |
| Hawaii |
16 |
16 |
Plus 4% sales tax and additional county taxes and 0.12-cpg environmental
response tax. |
| Idaho |
25 |
25 |
-- |
| Illinois |
19 |
21.5 |
Plus 6.25% sales tax and .3 % tax for underground storage tank fund, and
other local sales and gasoline taxes. Diesel fuel taxes are 27.5 cpg for
commercial highway users. |
| Indiana |
18 |
16 |
Plus 6% sales tax and 0.008 per gallon inspection fee. For diesel, there is
an 11-cpg surcharge paid on a quarterly self-reporting basis. Gasoline tax increased 3 cpg effective
1/1/03 per 2002
legislation. |
| Iowa |
20 |
22.5 |
Plus 1 cpg UST fee. The gasoline tax for ethanol-blended gasoline is 19 cpg.
Tax on gasoline is based on the amount of ethanol sold in the state. Ethanol sales review for 2004
will be complete 6/30/05 and the gasoline tax may be increased. |
| Kansas |
24 |
26 |
Plus 1 cpg environmental fee. Gasoline tax increased 1 cents per gallon
7/1/03. |
| Kentucky |
15 |
12 |
Variable based on 9% of the average wholesale price of gasoline with minimum
price of $1.11 or 10 cpg. In addition, there is a supplemental highway user tax of 5 cpg for gasoline
and 2 cpg for special fuels plus a 1.4-cpg underground storage tank fee. Commercial carriers pay
surtax via a quarterly report of 2.2 cpg on gasoline and 5.2 cpg on special fuels. |
| Louisiana |
20 |
20 |
-- |
| Maine |
25.2 |
26.3 |
Plus for gasoline: .07 cpg for Coastal and Inland Water fund, 1.38 cpg for
Groundwater Fund and 40 cpg/10,000 gallons for Petroleum Market Share Act Plus for diesel: .07 cpg
for Coastal and Inland Water Fund and .6 cpg for Groundwater Fund. Governor signed legislation
in 2002 to index gasoline tax beginning 7/03. Tax increased .6 cpg 7/1/04. |
| Maryland |
23.5 |
24.25 |
-- |
| Massachusetts |
23.5 |
23.5 |
Includes 2.5 cpg UST fund tax. UST tax increased from .5 cpg on 4/1/03. |
| Michigan |
19 |
15 |
Plus 6% sales tax and 0.875 cpg for environmental regulation fee for refined
petroleum fund. |
| Minnesota |
27.1 |
27.1 |
You can see the MN Gasoline Tax Increase Schedule (through 2012). |
| Mississippi |
18 |
18 |
Plus 0.4 cpg Environmental Protection Fee. In Hancock, Harrison and Jackson
counties there is an additional 3 cpg Seawall tax. |
| Missouri |
17 |
17 |
Governor signed legislation in 2002 that included removal of the 2008
expiration date of the 6-cpg temporary gasoline tax increase adopted by voters in 1992. |
| Montana |
27.75 |
28.5 |
Includes 0.75-cpg fee assessed at the pump to go toward the state cleanup
fund. |
| Nebraska |
25.4 |
25.4 |
Variable -- 12.5-cent base plus 12.9 cpg variable rate. Does not include
0.9-cpg release prevention fee for gasoline and 0.3-cpg release prevention fee for diesel and other fuels.
Variable rate increased ..6 cents per gallon for the period from 1/1/05 to
6/30/05. |
| Nevada |
23 |
27 |
Plus up to 10-cpg county tax on gasoline, 0.75-cpg-cleanup fee, and .055 cpg
inspection fee. |
| New Hampshire |
18 |
18 |
Plus 0.1 cpg for oil pollution control fund, 1.5 cpg for UST cleanup fund, 1
cpg for AST and bulk storage fund. Also 2 cpg for fuel oil and bulk fuel oil storage. |
| New Jersey |
14.5 |
17.5 |
Includes 10.5-cpg excise tax plus 4 cpg Petroleum Products Gross Receipts
Tax. |
| New Mexico |
17 |
18 |
Plus 1 cpg loading fee. |
| New York |
31.9 |
28.9 |
Includes 8 cents per gallon excise tax, Petroleum Business Tax of 15.2 cents
per gallon for gasoline and 13.45 cents per gallon for diesel (rate increased .6 cpg 1/1/05). Statewide
volume weighted average sales tax increased 6/1/04 to 8.3 for per gallon for
gasoline and 7.1 cents per gallon for diesel. Also a spill tax of 0.3 cent per
gallon is collected on gasoline and diesel and a petroleum testing fee of 0.05
cent per gallon is levied on gasoline. Does not include an estimated 7.9 cents
per gallon for gasoline and 6.7 cents per gallon for diesel from weighted county
average sales taxes that range from 3.25% to 4.75%. |
| North Carolina |
26.6 |
26.6 |
Plus 0.25-cpg inspection tax. Rate increased 2 cpg from 24.6 cents per
gallon to 26.6 cents per gallon 1/1/05. It consists of a 17.5 cpg flat rate plus a variable rate of 9.1
cpg wholesale component based on 7% average wholesale price component based on
prices from 4/1/04 to 9/30/04 (the average price for that period was 130.34
cents per gallon). |
| North Dakota |
21 |
21 |
-- |
| Ohio |
26 |
26 |
Per 2003 legislation, rate increases 6 cpg in 2-year increments. First
increase took effect 6/30/03. 7/1/04 rate increased another 2 cents per gallon (to 26 cents per gallon).
Surcharge of 3 cpg for commercial vehicles. |
| Oklahoma |
16 |
13 |
Plus 1 cpg per gallon UST fee. |
| Oregon |
24 |
24 |
-- |
| Pennsylvania |
31.1 |
35.1 |
Plus 1.1 cpg fee on gasoline going into USTs (rate increased 1/1/04 from 1
cpg to 1.1 cpg). Includes 18 cent per gallon oil company franchise tax on liquid fuels (primarily
gasoline) and 23 cents per gallon oil company franchise tax on fuels (primarily diesel) and a 12 cents per
gallon tax liquid fuels tax rate. (Oil company franchise tax rate increased from 14.2 cents per
gallon to 18 cents per gallon for gasoline and from 19.2 cents per gallon to 23
cents per gallon for diesel on 1/1/05.) Franchise tax based on the average wholesale price of gasoline during a 1-year
period. For 2004 the average price was $1.17, up from 91.9 in 2003. |
| Rhode Island |
30 |
30 |
Includes 3-cpg wholesale distributor tax. Does not include 1 cent per gallon
environmental protection regulatory fee for UST program. Tax increased 2 cpg on 7/1/02. |
| South Carolina |
16 |
16 |
Plus a 0.25 cpg inspection fee for inspection program and 0.50-cpg
environmental fee for UST cleanup. Assessed on all petroleum products at the wholesale level. |
| South Dakota |
22 |
22 |
Plus a 2-cpg throughput tax on distributors. |
| Tennessee |
20 |
18 |
Plus 1-cent special petroleum tax for gasoline and .4 cpg environmental
assurance fee. |
| Texas |
20 |
20 |
-- |
| Utah |
24.5 |
24.5 |
-- |
| Vermont |
17.5 |
26 |
Rate includes 1 cpg license fee for UST fund. |
| Virginia |
17.5 |
16 |
Plus 0.6-cpg petroleum storage tank fee and 2% sales tax on motor fuels in
localities that are part of the Northern Virginia Transportation District. |
| Washington |
28 |
28 |
Per legislation passed in 2003, rate increased 5 cpg effective 7/1/03. |
| West Virginia |
20.5 |
20.5 |
Plus a 5% variable wholesale tax, presently 6.5 cpg, based on statewide
average wholesale price of gasoline with a minimum price of $1.30 per gallon.
Variable wholesale tax increased 1/1/05 from 4.85 cpg to 6.5 cpg. |
| Wisconsin |
32.1 |
32.1 |
Variable -- adjusted annually on 4/1. Rate calculated by multiplying the
current rate by an inflation factor (annual change in the consumer price index.)
Includes 3-cpg oil inspection fee on gasoline and diesel. Gasoline and diesel
tax increased 0.6 cpg on 4/1/04. |
| Wyoming |
14 |
14 |
Includes base rate of 13 cpg plus 1 cpg to the environmental cleanup costs. |
