State / Local | Tax Type | Tax Rate | Tax Basis | Fee | Note | Last Updated |
---|---|---|---|---|---|---|
Alabama | Diesel | $0.31 | Per Gallon | Yes | 07/01/25 | |
Dyed Diesel (Inspection Fee) | $0.02 | Per Gallon | 07/16/24 | |||
Dyed Diesel (Inspection Fee) | $0.00025 | Per Gallon | For vessels, railroad locomotives, tractors used for agriculture purposes & wood preservation. | 07/16/24 | ||
Undyed Diesel (Inspection Fee) | $0.02 | Per Gallon | 07/16/24 | |||
Alaska | Diesel | $0.08 | Per Gallon | Yes | 07/16/24 | |
Refined Fuel Surcharge | $0.0095 | Per Gallon | Tax on refined fuel sold, transferred or used in Alaska. | 07/16/24 | ||
Arizona | Diesel: Use Class Vehicle | $0.26 | Per Gallon | No | 07/16/24 | |
Diesel: Light or Exempt Vehicle | $0.18 | Per Gallon | 07/16/24 | |||
Arkansas | Diesel | $0.285 | Per Gallon | No | 07/16/24 | |
Biodiesel | $0.285 | Per Gallon | 07/16/24 | |||
Dyed Diesel | $0.06 | Per Gallon | 07/16/24 | |||
Petroleum Environmental Assurance Fee | $0.003 | Per Gallon | 07/16/24 | |||
California | Diesel | $0.454 | Per Gallon | No | 07/16/24 | |
Colorado | Diesel | $0.205 | Per Gallon | Yes | 07/17/24 | |
Environmental Response Charge | $0.0125 | Per Gallon | This fee is charged on gasoline and special fuel, including dyed fuel, but is not charged on CNG, LNG, or LPG. | 07/17/24 | ||
Perfluoroalkyl and Polyfluoroalkyl Substances Fee (PFAS) Charge | $0.003125 | Per Gallon | This fee is charged on gasoline and special fuel including dyed fuel, but is not charged on Aviation Jet Fuel, Aviation Gasoline, CNG, LNG, or LPG. | 07/17/24 | ||
Road Usage Fee | $0.04 | Per Gallon | This fee is charged on the gasoline and special fuel, but is not charged on Aviation Jet Fuel, Aviation Gasoline, CNG, LNG, and LPG. | 07/17/24 | ||
Connecticut | Diesel | $0.492 | Per Gallon | No | 07/17/24 | |
Delaware | Diesel | $0.22 | Per Gallon | No | 07/17/24 | |
District of Columbia | Diesel | $0.235 | Per Gallon | No | 07/17/24 | |
Florida | Undyed Diesel | $0.04 | Per Gallon | No | Total rate is $0.374. This comes from adding together the excise tax ($0.04), sales tax ($0.170), ninth cent ($0.01), local option tax ($0.06), and the SCETS($0.094). | 07/17/24 |
Georgia | Diesel | $0.362 | Per Gallon | No | 07/17/24 | |
Hawaii | Diesel | $0.16 | Per Gallon | No | 07/17/24 | |
Idaho | Diesel | $0.32 | Per Gallon | No | 07/17/24 | |
Biodiesel | $0.32 | Per Gallon | 07/17/24 | |||
Illinois | Diesel | $0.545 | Per Gallon | Yes | 07/17/24 | |
Environmental Impact Fee | $0.008 | Per Gallon | 07/17/24 | |||
Underground Storage Tank Tax | $0.003 | Per Gallon | 07/17/24 | |||
Indiana | Diesel | $0.59 | Per Gallon | No | 07/17/24 | |
Iowa | Diesel (Biodiesel B-10 and Lower) | $0.325 | Per Gallon | No | 07/17/24 | |
Diesel (Biodiesel B-19 and Lower) | $0.325 | Per Gallon | 07/17/24 | |||
Biodiesel B-20 or Higher Undyed | $0.295 | Per Gallon | 07/17/24 | |||
Kansas | Diesel | $0.26 | Per Gallon | No | 07/17/24 | |
Environmental Assurance Fee | $0.01 | Per Gallon | 07/17/24 | |||
Kentucky | Diesel | $0.234 | Per Gallon | Yes | 07/17/24 | |
Diesel (Highway User Motor Fuel Tax) | $0.02 | Per Gallon | 07/17/24 | |||
Petroleum Environmental Assurance Fee | $0.014 | Per Gallon | 07/17/24 | |||
Louisiana | Diesel | $0.20 | Per Gallon | Yes | 07/17/24 | |
Inspection Fee | $0.00125 | Per Gallon | 07/17/24 | |||
Maine | Diesel | $0.312 | Per Gallon | No | 07/17/24 | |
Biodiesel | $0.287 | Per Gallon | 07/17/24 | |||
Maryland | Diesel | $0.4685 | Per Gallon | No | 07/17/24 | |
Biodiesel | $0.4685 | Per Gallon | 07/17/24 | |||
Massachusetts | Diesel | $0.24 | Per Gallon | No | 07/17/24 | |
Michigan | Diesel | $0.30 | Per Gallon | No | 07/17/24 | |
Minnesota | Biodiesel | $0.285 | Per Gallon | Yes | 07/17/24 | |
Undyed Diesel | $0.285 | Per Gallon | 07/17/24 | |||
Cleanup Fee | $0.02 | Per Gallon | 07/17/24 | |||
Inspection Fee | $0.001 | Per Gallon | 07/17/24 | |||
Mississippi | Dyed Diesel | $0.0575 | Per Gallon | 07/17/24 | ||
Undyed Diesel | $0.18 | Per Gallon | 07/17/24 | |||
Environmental Protection Fee | $0.004 | Per Gallon | 07/17/24 | |||
Missouri | Diesel | $0.27 | Per Gallon | Yes | 07/17/24 | |
Agriculture Inspection Fee | $0.0009 | Per Gallon | 07/17/24 | |||
Transport Load Fee | $0.004 | Per Gallon | 07/17/24 | |||
Montana | Diesel | $0.2975 | Per Gallon | Yes | 07/17/24 | |
Petroleum Storage Cleanup Fee | $0.0075 | Per Gallon | 07/17/24 | |||
Nebraska | Diesel | $0.296 | Per Gallon | Yes | 07/17/24 | |
Petroleum Release Remedial Action Fee | $0.30 | Per Gallon | 07/17/24 | |||
Nevada | Diesel | $0.27 | Per Gallon | Yes | 07/17/24 | |
Cleanup Fee | $0.0075 | Per Gallon | 07/17/24 | |||
New Hampshire | Diesel | $0.222 | Per Gallon | Yes | 07/17/24 | |
Oil Discharge and Disposal Fee | $0.015 | Per Gallon | 07/17/24 | |||
Oil Discharge or Spillage in Surfacewater or Groundwater Fee | $0.00125 | Per Gallon | 07/17/24 | |||
New Jersey | Diesel | $0.135 | Per Gallon | No | 07/17/24 | |
New Mexico | Diesel | $0.21 | Per Gallon | Yes | 07/17/24 | |
Petroleum Products Loading Fee | $150 | Per 8,000 Gallons | Imposed for privilege of loading gasoline or special fuel from a rack at a refinery or pipeline terminal in the state into a cargo tank, or importing gasoline or special fuel for resale or consumption. | 07/17/24 | ||
New York | Highway Diesel | $0.1555 | Per Gallon | Yes | 07/17/24 | |
Petroleum Testing Fee | $0.05 | Per Gallon | 07/17/24 | |||
North Carolina | Diesel | $0.404 | Per Gallon | Yes | 07/17/24 | |
Inspection Fee | $0.0025 | Per Gallon | 07/17/24 | |||
North Dakota | Undyed Diesel | $0.23 | Per Gallon | No | 07/17/24 | |
Dyed Diesel | $0.04 | Per Gallon | 07/17/24 | |||
Ohio | Diesel | $0.47 | Per Gallon | No | 07/17/24 | |
Oklahoma | Diesel | $0.19 | Per Gallon | Yes | 07/17/24 | |
Assessment Fee | $0.01 | Per Gallon | 07/17/24 | |||
Oregon | Diesel | $0.40 | Per Gallon | No | 07/17/24 | |
Pennsylvania | Diesel | $0.741 | Per Gallon | Yes | 07/17/24 | |
Underground Storage Tank Fee | $0.011 | Per Gallon | 07/17/24 | |||
Rhode Island | Diesel | $0.37 | Per Gallon | No | 07/17/24 | |
South Carolina | Diesel | $0.28 | Per Gallon | Yes | 07/17/24 | |
Environmental Impact Fee | $0.005 | Per Gallon | 07/17/24 | |||
Inspection Fee | $0.0025 | Per Gallon | 07/17/24 | |||
South Dakota | Diesel | $0.28 | Per Gallon | Yes | 07/17/24 | |
Tank Inspection Fee | $0.02 | Per Gallon | 07/17/24 | |||
Tennessee | Dyed Diesel | $0.27 | Per Gallon | Yes | Tax-exempt from motor fuel if used for off-road. | 07/17/24 |
Undyed Diesel | $0.27 | Per Gallon | 07/17/24 | |||
Environmental Assurance Fee | $0.004 | Per Gallon | 07/17/24 | |||
Special Tax | $0.01 | Per Gallon | 07/17/24 | |||
Texas | Diesel | $0.20 | Per Gallon | No | 07/17/24 | |
Utah | Diesel | $0.365 | Per Gallon | Yes | 07/17/24 | |
Environmental Assurance Fee | $0.0065 | Per Gallon | 07/17/24 | |||
Vermont | Diesel | $0.02 | Per Gallon | Yes | 07/17/24 | |
Petroleum Distributor Licensing Fee | $0.01 | Per Gallon | 07/17/24 | |||
Virginia | Diesel | $0.318 | Per Gallon | Yes | 07/17/24 | |
Storage Tank Fee | $0.006 | Per Gallon | 07/17/24 | |||
Washington | Diesel (Combined Rate) | $0.738 | Per Gallon | Yes | This is a combined rate of a State Rate of $0.494 and a Federal Rate of $0.244. | 07/17/24 |
Petroleum Products Tax | $0.003 | Per Gallon | Taxed on the first possession of petroleum products in Washington and imposed on the wholesale value of petroleum products. | 07/17/24 | ||
West Virginia | Biodiesel (Combined Rate) | $0.357 | Per Gallon | No | Combination of a flat rate of $0.205 and a variable rate of $0.152. | 07/17/24 |
Dyed Diesel (Variable Rate) | $0.152 | Per Gallon | 07/17/24 | |||
Undyed Diesel (Combined Rate) | $0.357 | Per Gallon | Combination of a flat rate of $0.205 and a variable rate of $0.152. | 07/17/24 | ||
Wisconsin | Biodiesel/Dyed Diesel/ Undyed Diesel | $0.309 | Per Gallon | Yes | 07/17/24 | |
Petroleum Inspection Fee | $0.02 | Per Gallon | 07/17/24 | |||
Wyoming | Biodiesel/Undyed Diesel | $0.24 | Per Gallon | No | 07/17/24 | |
Dyed Diesel | $0.01 | Per Gallon | 07/17/24 |