Diesel Tax Rates By State
| State / Local | Tax Type | Tax Rate | Tax Basis | Fee | Note |
|---|---|---|---|---|---|
| Alabama | Diesel | $0.29 |
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 | |
| 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 | $0.410 | Per Gallon | No | |
| 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 rates 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 | $0.467 | Per Gallon | No | From January 1, 2023, through June 30, 2023 diesel tax rate is $0.498 per gallon. |
| 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/gal |
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/gal |
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 | $0.34 | Per Gallon | No | |
| 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 |
|
| South Dakota | Diesel | $0.28 | Per Gallon. | No | |
| Tennessee | Undyed Diesel | $0.27 | Per Gallon. |
Yes |
|
|
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/gal; Special tax: $0.01/gal |
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| Texas | Diesel | $0.20 | Per Gallon. |
No |
|
| Utah | Diesel | $0.319 |
Per Gallon; An environmental assurance fee of $0.0065 per gallon. |
Yes | Effective Jan 1, 2023, diesel tax rate is $0.364 per gallon. |
| Virginia | Diesel | $0.289 |
Per gallon; a storage tank fee of $0.006 per gallon. |
Yes | |
| 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 |