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Gasoline Tax Rates 
State / Local Tax Type Tax Rate Tax Basis Fee Notes Last Updated
Alabama

Gasoline

$0.29

Per Gallon

Yes   03/05/24
Inspection Fee $0.02 Per Gallon   For sales by a supplier to an exempt entity other than the federal government at the rack. 03/05/24
Alaska

Gasoline

$0.08

Per Gallon for Highway Fuel

Yes   03/05/24
Surcharge Fee $0.0095 Per Gallon   Applies to refined fuel sold, transferred or used in Alaska 03/05/24
Arizona

Gasoline

$0.18

Per Gallon No   03/05/24
Arkansas

Gasoline

$0.247

Per Gallon

Yes   03/06/24
Petroleum Environmental Fee $0.003 Per Gallon     03/06/24
California

Gasoline

$0.596 Per Gallon No   07/09/24
Colorado

Gasoline

$0.22

Per Gallon

Yes   03/06/24
Environmental Response Change $0.00625 Per Gallon   This fee is charge on gasoline and special fuel, including dyed fuel, but is not charged on CNG, LNG, or LPG 03/06/24
Perfluoroalkyl and Polyfluoroalkyl Substances Fee (PFAS) Charge $0.003125 Per Gallon   This fee is charged on gasoline and special fuel, but is not charged on Aviation Jet Fuel, Aviation Gasoline, CNG, LNG, or LPG. 03/06/24
Road Usage Fee $0.03 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. 03/06/24
Connecticut

Gasoline

$0.25

Per Gallon No   03/06/24
Delaware Gasoline

$0.23

Per Gallon No   03/06/24
District of Columbia Gasoline $0.235 Per Gallon No   03/06/24
Florida Gasoline  $0.04

Per Gallon

Yes Total rate is $0.36525. This comes from adding together the excise tax ($0.04), sales tax ($0.170), ninth cent ($0.00), inspection fee ($0.00125), local option tax ($0.06), and the SCETS($0.094). 07/09/24
Statewide Inspection Fee

$0.00125

 Per Gallon     07/09/24
Georgia  Gasoline 

$0.323

Per Gallon No   03/06/24
Hawaii  Gasoline 

$0.16000

Per Gallon No   03/11/24
Idaho

Gasoline

$0.32

Per Gallon

Yes   03/11/24
Distributor and Transfer Fee

$0.01

Per Gallon     03/11/24
Illinois

Gasoline

$0.47

Per Gallon

Yes   07/09/24
Underground Storage Tank Tax

$0.003

Per Gallon     07/09/24
Environmental Impact Fee

$0.008

Per Gallon     07/09/24
Indiana  Gasoline 

$0.35

Per Gallon No   07/09/24
Iowa Gasoline 

$0.30

Per Gallon No   03/11/24
Kansas

Gasoline

$0.24

Per Gallon

No   03/11/24
Kentucky Gasoline  $0.287

Per Gallon

Yes   03/11/24
Petroleum Environmental Assurance Fee $0.014 Per Gallon     03/11/24
Highway User Motor Fuel Tax $0.05 Per Gallon     03/11/24
Louisiana

Gasoline

$0.20

Per Gallon

Yes   03/11/24
Inspection Fee

$.00125

Per Gallon     03/11/24
Maine

Gasoline

$0.30

Per Gallon No   03/11/24
Maryland

Gasoline

$0.4610

Per Gallon

No This rate is also applicable for LNG, CNG, ethanol, and propane 03/11/24
Massachusetts

Gasoline

$0.24

Per Gallon

No   03/11/24
Michigan

Gasoline

$0.30

Per Gallon

No   03/11/24
Minnesota

Gasoline

$0.285

Per Gallon

Yes   03/11/24
Inspection Fee

$0.001

Per Gallon     03/11/24
Mississippi  Gasoline  $0.18

Per Gallon

Yes   03/11/24

Environmental Fee

$0.04 Per Gallon     03/11/24
Missouri

Gasoline

$0.27

Per Gallon

Yes   07/09/24

Agriculture Inspection Fee

$0.0009 Per Gallon     07/09/24
Transport Load Fee

$0.004

Per Gallon     07/09/24
Montana

Gasoline

$0.33

Per Gallon

Yes   03/11/24
Petroleum Storage Cleanup Fee

$0.0075

Per Gallon     03/11/24
Nebraska  Gasoline 

$0.296

Per Gallon 

    Yes   07/10/24
    Petroleum Release Remedial Action Fee

    $0.90

    Per Gallon     07/10/24
    Nevada

    Gasoline

    $0.23

    Per Gallon

    Yes   03/11/24
    Cleanup Fee

    $0.0075

    Per Gallon     03/11/24
    Inspection Fee

    $0.00055

    Per Gallon     03/11/24
    New Hampshire

    Gasoline

    $0.222

    Per Gallon

    Yes   03/11/24
    Oil Discharge Fee

    $0.015

    Per Gallon     03/11/24
    Oil Discharge or Spillage in Surface Water or Groundwater Fee

    $0.00125

    Per Gallon     03/11/24
    New Jersey

    Gasoline

    $0.105

    Per Gallon No   03/11/24
    New Mexico  Gasoline $0.17 Per Gallon     03/11/24
    Petroleum Products Loading Fee $150.00

    Per 8000 Gallons

    Yes 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. 03/11/24
    New York

    Gasoline

    $0.173

    Per Gallon

    Yes   03/12/24
    Petroleum Testing Fee

    $0.05

    Per Gallon     03/12/24
    North Carolina

    Gasoline

    $0.404

    Per Gallon

    Yes   03/12/24
    Inspection Fee

    $0.0025

    Per Gallon     03/12/24
    North Dakota

    Gasoline

    $0.23

    Per Gallon

    No   03/12/24
    Ohio

    Gasoline

    $0.385

    Per Gallon No   03/12/24
    Oklahoma

    Gasoline

    $0.19

    Per Gallon

    Yes   03/12/24
    Assessment Fee

    $0.01

    Per Gallon     03/12/24
    Oregon

    Gasoline

    $0.40

    Per Gallon No   03/12/24
    Pennsylvania

    Gasoline

    $0.576

    Per Gallon

    Yes   03/12/24
    Underground Storage Fee

    $0.011

    Per Gallon     03/12/24
    Rhode Island

    Gasoline

    $0.37

    Per Gallon No   03/12/24
    South Carolina

    Gasoline

    $0.28

    Per Gallon

    Yes   03/12/24
    Environmental Impact Fee

    $0.005

    Per Gallon     03/12/24
    Inspection Fee

    $0.0025

    Per Gallon     03/12/24
    South Dakota

    Gasoline

    $0.28

    Per Gallon

    Yes   03/12/24
    Tank Inspection Fee

    $0.02

    Per Gallon     03/12/24
    Tennessee

    Gasoline

    $0.26

    Per Gallon

    Yes   03/12/24
    Environmental Assurance Fee

    $0.004

    Per Gallon     03/12/24
    Special Tax

    $0.01

    Per Gallon     03/12/24
    Texas

    Gasoline

    $0.20

    Per Gallon No   03/12/24
    Utah

    Gasoline

    $0.365

    Per Gallon

    Yes   03/12/24
    Environmental Assurance Fee

    $0.0065

    Per Gallon     03/12/24
    Vermont  Gasoline  $0.02

    Per Gallon

    Yes   03/12/24
    Petroleum Distributor Licensing Fee $0.01 Per Gallon     03/12/24
    Virginia

    Gasoline

    $0.308

    Per Gallon

    Yes   07/10/24
    Storage Tank Fee

    $0.006

    Per Gallon     07/10/24
    Washington

    Gasoline

    $0.678

    Per Gallon

    Yes This is a combined rate of a State Rate of $0.494 and a Federal Rate of $0.184. 03/12/24
    Petroleum Products Tax $0.003 Per Gallon   Taxed on the first possession of petroleum product in Washington and imposed on the wholesale value of petroleum products. 03/12/24
    West Virginia

    Gasoline

    $0.357

    Per Gallon

    No Combination of a flat rate of $0.2050 and a variable rate of $0.1520. 03/12/24
    Wisconsin

    Gasoline

    $0.309

    Per Gallon

    Yes   03/12/24
    Petroleum Inspection Fee $0.02 Per Gallon     03/12/24
    Wyoming

    Gasoline

    $0.24

    Per Gallon No   03/12/24

     

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