| State / Local | Tax Type | Tax Rate | Tax Basis | Fee | Note | Last Updated |
|---|---|---|---|---|---|---|
| Alabama | Diesel | $0.30 |
Per Gallon |
Yes | 07/16/24 | |
| 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 |