| State / Local | Tax Type | Tax Rate | Tax Basis | Fee | Note | Last Updated |
|---|---|---|---|---|---|---|
| Alabama | Diesel | $0.30 |
Per Gallon; an Inspection Fee of $0.02 Per Gallon on Undyed Diesel; an Inspection Fee of $0.02 Per Gallon on Dyed Diesel (Reduced Rate $.00025 for vessels, railroad locomotives, tractors used for agricultural purposes & wood preservation) |
Yes | Starting October 1, 2023. Previous rate $0.29 | |
| Alaska | Diesel | $0.08 |
Per Gallon; Plus a surcharge of $0.0095 per gallon on refined fuel sold, transferred, or used in Alaska. |
Yes | ||
| Arizona | Diesel: Use Class Vehicle | $0.26 | Per Gallon | No | ||
| Diesel: Light or Exempt Vehicle | $0.18 | Per Gallon | ||||
| Arkansas | Diesel | $0.284 | Per Gallon | No | ||
| Biodiesel | $0.284 | Per Gallon | No | |||
| Dyed diesel | $0.06 | |||||
| California | Diesel | $0.50 | Per Gallon | No | Starting Oct 1, 2023. Previous rate $0.441 | |
| Colorado | Diesel | $0.205 |
Per Gallon; Diesel is subject to the Environmental Response Surcharge (ERS) $0.0125 Per Gallon and PFAS Fee: $0.003125, and is only exempt if exported. |
Yes | ||
| Connecticut | Diesel | $0.492 | Per Gallon | No | ||
| Delaware | Diesel | $0.22 | Per Gallon | No | ||
| District of Columbia | Diesel | $0.235 | Per Gallon | No | ||
| Florida | Undyed Diesel | $0.040 | Per Gallon | No | ||
| Georgia | Diesel | $0.326 | Per Gallon. | No | Starting January 1, 2023 through December 31, 2023 Diesel Tax Rate is $ 0.350 Per Gallon. | |
| Hawaii | Diesel | $0.16 | Per Gallon | No | ||
| Idaho | Diesel | $0.32 | Per Gallon | No | ||
| Biodiesel | $0.32 | Per Gallon | ||||
| Illinois | Diesel | $0.529 | Per Gallon | No | Effective July 1, 2023 | |
| Indiana | Diesel | $0.55 | Per Gallon | |||
| Iowa | Diesel including Biodiesel B-10 and Lower (Special Undyed Fuel) | $0.325 | Per Gallon | No | ||
| Biodiesel B-11 or Higher Undyed | $0.301 | |||||
| Kansas | Diesel | $0.26 | Per Gallon | No | ||
| Kentucky | Diesel | $0.196 |
Per Gallon Plus the Supplemental Highway User Motor Fuel Tax of 3 Cents for Diesel, and the Petroleum Storage Tank Environmental Assessment Fee of 1.4 Cents. |
Yes | ||
| Louisiana | Diesel | $0.20 |
Per gallon; Inspection Fee of $.00125 Per Gallon. |
Yes | ||
| Maine | Diesel | $0.312 | Per Gallon | No | ||
| Biodiesel | $0.312 | Per Gallon | ||||
| Maryland | Diesel | $0.4345 | Per Gallon | No | ||
| Biodiesel | $0.4345 | Per Gallon | ||||
| Massachusetts | Diesel (Quarterly Change) | $0.24 | Per Gallon | No | ||
| Michigan | Diesel | $0.272 | Per Gallon | No | Starting January 1, 2023, Diesel Tax Rate is $.286 Per Gallon. | |
| Minnesota | Undyed Diesel | $0.285 |
Per gallon; Plus an Inspection Fee of $0.001 Per Gallon. |
Yes | ||
| Biodiesel | $0.285 |
Per gallon; Plus an Inspection Fee of $0.001 Per Gallon. |
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| Missouri | Diesel | $0.22 |
Per gallon; And an Agriculture Inspection Fee of $.0007 Per Gallon and a Transport Load Fee of $0.0035 Per Gallon |
Yes | ||
| Montana | Diesel | $.2975 |
Per Gallon; And a Petroleum Storage Fee of $.0075 Per Gallon. |
Yes | ||
| Nebraska | Diesel | $0.248 |
Per Gallon; Plus Petroleum Release Remedial Action Fee of 0.3 Cents Per Gallon. |
Yes | ||
| Nevada | Diesel | $0.27 |
Per Gallon; Plus Cleanup Fee of $0.0075 Per Gallon. |
Yes | ||
| New Hampshire | Diesel | $0.23825 |
Per Gallon; Oil Discharge Fee of $0.0125 Per Gallon. |
Yes | ||
| New Jersey | Diesel | $0.135 | Per Gallon | No | ||
| New Mexico | Diesel | $0.21 |
Per Gallon; A Petroleum products loading fee is imposed for the privilege of loading special fuel from a rack at a refinery or a pipeline terminal in the state into a cargo tank, or for importing special fuel for resale or consumption.This fee is charged per load of 8,000 gallons of special fuel. The rate is $150 per load. |
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| New York | Highway Diesel | $0.173 |
Per Gallon; Plus Petroleum Testing Fee of $0.05 Per Gallon. |
Yes | ||
| North Carolina | Diesel | $0.385 |
Per Gallon; Plus : Inspection Fee $0.0025 Per Gallon |
Yes | Starting January 1, 2023, through December 31, 2023 Diesel tax Rate is 40.5 Cents Per Gallon. | |
| North Dakota | Undyed Diesel | $0.23 | Per Gallon | No | ||
| Dyed Diesel | $0.04 | |||||
| Ohio | Diesel | $0.47 | Per Gallon | No | ||
| Oklahoma | Diesel | $0.19 |
Per Gallon; Assessment Fee: $0.01 Per Gallon |
Yes | ||
| Oregon | Diesel | $0.38 | Per Gallon | No | ||
| Pennsylvania | Diesel | $0.741 |
Per Gallon; A 1.1 Cent Per Gallon Underground Storage Tank Fee. |
Yes | In 2023, diesel tax rate is 78.5 cents per gallon. | |
| Rhode Island | Diesel | $0.37 | Per Gallon | No | Beginning July 1, 2023 | |
| South Carolina | Diesel | $0.28 |
Per Gallon; An Environmental Impact Fee Charge of $0.0050 Per Gallon; An Inspection Fee Charge of $0.0025 Per Gallon. |
Yes |
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| South Dakota | Diesel | $0.28 | Per Gallon | No | ||
| Tennessee | Undyed Diesel | $0.27 | Per Gallon |
Yes |
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Dyed Diesel (tax exempt from Motor Fuel Tax if used off road (but subject to Sales/Use Tax)) |
$0.27 |
Per Gallon; Plus an Environmental Assurance Fee: $0.004 Per Gallon; Special Tax: $0.01 Per Gallon |
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| Texas | Diesel | $0.20 | Per Gallon |
No |
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| Utah | Diesel | $0.492 |
Per Gallon; An Environmental Assurance Fee of $0.0065 Per Gallon. |
Yes |
Effective Jan 1, 2024. Previous rate $0.319 |
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| Virginia | Diesel | $0.308 |
Per Gallon; A Storage Tank Fee of $0.006 Per Gallon. |
Yes | Effective July 1 2023 | |
| Washington | Diesel | $0.494 |
Per Gallon; Plus Petroleum Products Tax: Rate of 0.0015 on the Wholesale Value on the Product. |
Yes | ||
| West Virginia | Undyed Diesel | $0.3570 | Per Gallon | No | ||
| Dyed Diesel | $0.1520 | Per Gallon | ||||
| Biodiesel | $0.3570 | Per Gallon | ||||
| Wisconsin | Undyed Diesel/Dyed Diesel/Biodiesel | $0.309 |
Per Gallon; Petroleum Inspection Fee: $0.02/gal |
Yes | ||
| Wyoming | Undyed Diesel/Biodiesel | $0.24 | Per Gallon | No | ||
| Dyed Diesel | $0.01 | Per Gallon |