State Gas taxes first number is gas secound is diesel
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 20 20 Plus periodic 2 cpg UST cleanup fee at wholesale level which fluctuates depending on the fund balance. UST (Petro-fund) fee reinstated 11/1/04 and will run through February 2005.
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.
The Federal Tax of 18.4 cents per gallon is collected in all states in addition to any state or local taxes on gasoline sales.
Gasoline taxes are levied in various ways in different states. Some states, such as Louisiana, levy a flat rate per gallon. Others charge a tax similar to a sales tax in that it applies to the monetary amount of the gasoline sold. Other states allow local communities to levy gasoline taxes in addition to any state taxes that might be levied.
Source: American Petroleum Institute 1/13/05
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