| State / Local | Tax Type | Tax Rate | Tax Basis | Fee | Notes | Last Updated |
|---|---|---|---|---|---|---|
| Alabama |
$0.29 |
Per Gallon |
Yes | 07/17/24 | ||
| Inspection Fee | $0.02 | Per Gallon | For sales by a supplier to an exempt entity other than the federal government at the rack. | 07/17/24 | ||
| Alaska |
$0.08 |
Per Gallon for Highway Fuel |
Yes | 07/17/24 | ||
| Surcharge Fee | $0.0095 | Per Gallon | Applies to refined fuel sold, transferred or used in Alaska | 07/17/24 | ||
| Arizona |
$0.18 |
Per Gallon | No | 07/17/24 | ||
| Arkansas |
$0.247 |
Per Gallon |
Yes | 07/17/24 | ||
| Petroleum Environmental Fee | $0.003 | Per Gallon | 07/17/24 | |||
| California | $0.596 | Per Gallon | No | 07/17/24 | ||
| Colorado |
$0.22 |
Per Gallon |
Yes | 07/17/24 | ||
| Environmental Response Change | $0.0125 | Per Gallon | This fee is charge 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, 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 |
$0.25 |
Per Gallon | No | 07/17/24 | ||
| Delaware | Gasoline |
$0.23 |
Per Gallon | No | 07/17/24 | |
| District of Columbia | Gasoline | $0.235 | Per Gallon | No | 07/17/24 | |
| 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). | 07/17/24 |
| Statewide Inspection Fee |
$0.00125 |
Per Gallon | 07/17/24 | |||
| Georgia | Gasoline |
$0.323 |
Per Gallon | No | 07/17/24 | |
| Hawaii | Gasoline |
$0.16 |
Per Gallon | No | 07/17/24 | |
| Idaho |
$0.32 |
Per Gallon |
Yes | 07/17/24 | ||
| Transfer Fee |
$0.01 |
Per Gallon | 07/17/24 | |||
| Illinois |
$0.47 |
Per Gallon |
Yes | 07/17/24 | ||
| Underground Storage Tank Tax |
$0.003 |
Per Gallon | 07/17/24 | |||
| Environmental Impact Fee |
$0.008 |
Per Gallon | 07/17/24 | |||
| Indiana | Gasoline |
$0.35 |
Per Gallon | No | 07/17/24 | |
| Iowa | Gasoline | Per Gallon | No | 07/17/24 | ||
| Kansas | $0.24 |
Per Gallon |
No | 07/17/24 | ||
| Kentucky | Gasoline | $0.287 |
Per Gallon |
Yes | 07/17/24 | |
| Petroleum Environmental Assurance Fee | $0.014 | Per Gallon | 07/17/24 | |||
| Highway User Motor Fuel Tax |
$0.05 |
Per Gallon | 07/17/24 | |||
| Louisiana |
$0.20 |
Per Gallon |
Yes | 07/17/24 | ||
| Inspection Fee |
$.00125 |
Per Gallon | 07/17/24 | |||
| Maine |
$0.30 |
Per Gallon | No | 07/17/24 | ||
| Maryland |
$0.4610 |
Per Gallon |
No | This rate is also applicable for LNG, CNG, ethanol, and propane | 07/17/24 | |
| Massachusetts |
$0.24 |
Per Gallon |
No | 07/17/24 | ||
| Michigan |
$0.30 |
Per Gallon |
No | 07/17/24 | ||
| Minnesota |
$0.285 |
Per Gallon |
Yes | 07/17/24 | ||
| Inspection Fee |
$0.001 |
Per Gallon | 07/17/24 | |||
|
Cleanup Fee |
$0.02 | Per Gallon | Months/Filing Periods: May, June, July, August | 07/17/24 | ||
| Mississippi | Gasoline | $0.18 |
Per Gallon |
Yes | 07/17/24 | |
|
Environmental Fee |
$0.04 | Per Gallon | 07/17/24 | |||
| Missouri |
$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 |
$0.33 |
Per Gallon |
Yes | 07/17/24 | ||
| Petroleum Storage Cleanup Fee |
$0.0075 |
Per Gallon | 07/17/24 | |||
| Nebraska | Gasoline |
$0.296 |
Per Gallon |
Yes | 07/17/24 | |
| Petroleum Release Remedial Action Fee |
$0.009 |
Per Gallon | 07/17/24 | |||
| Nevada |
$0.23 |
Per Gallon |
Yes | 07/17/24 | ||
| Cleanup Fee |
$0.0075 |
Per Gallon | 07/17/24 | |||
| Inspection Fee |
$0.00055 |
Per Gallon | 07/17/24 | |||
| New Hampshire | $0.222 |
Per Gallon |
Yes | 07/17/24 | ||
| Oil Discharge Fee |
$0.015 |
Per Gallon | 07/17/24 | |||
| Oil Discharge or Spillage in Surface Water or Groundwater Fee |
$0.00125 |
Per Gallon | 07/17/24 | |||
| New Jersey |
$0.105 |
Per Gallon | No | 07/17/24 | ||
| New Mexico | Gasoline |
$0.17 |
Per Gallon | 07/17/24 | ||
| Petroleum Products Loading Fee | $150 |
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. | 07/17/24 | |
| New York | $0.173 |
Per Gallon |
Yes | 07/17/24 | ||
| Petroleum Testing Fee |
$0.05 |
Per Gallon | 07/17/24 | |||
| North Carolina |
$0.404 |
Per Gallon |
Yes | 07/17/24 | ||
| Inspection Fee |
$0.0025 |
Per Gallon | 07/17/24 | |||
| North Dakota | $0.23 |
Per Gallon |
No | 07/17/24 | ||
| Ohio |
$0.385 |
Per Gallon | No | 07/17/24 | ||
| Oklahoma |
$0.19 |
Per Gallon |
Yes | 07/17/24 | ||
| Assessment Fee |
$0.01 |
Per Gallon | 07/17/24 | |||
| Oregon |
$0.40 |
Per Gallon | No | 07/17/24 | ||
| Pennsylvania |
$0.576 |
Per Gallon |
Yes | 07/17/24 | ||
| Underground Storage Fee |
$0.011 |
Per Gallon | 07/17/24 | |||
| Rhode Island |
$0.37 |
Per Gallon | No | 07/17/24 | ||
| South Carolina | $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 | $0.28 |
Per Gallon |
Yes | 07/17/24 | ||
| Tank Inspection Fee |
$0.02 |
Per Gallon | 07/17/24 | |||
| Tennessee |
$0.26 |
Per Gallon |
Yes | 07/17/24 | ||
| Environmental Assurance Fee |
$0.004 |
Per Gallon | 07/17/24 | |||
| Special Tax |
$0.01 |
Per Gallon | 07/17/24 | |||
| Texas |
$0.20 |
Per Gallon | No | 07/17/24 | ||
| Utah |
$0.365 |
Per Gallon |
Yes | 07/17/24 | ||
| Environmental Assurance Fee |
$0.0065 |
Per Gallon | 07/17/24 | |||
| Vermont | Gasoline | $0.02 |
Per Gallon |
Yes | 07/17/24 | |
| Petroleum Distributor Licensing Fee | $0.01 | Per Gallon | 07/17/24 | |||
| Virginia |
$0.308 |
Per Gallon |
Yes | 07/17/24 | ||
| Storage Tank Fee |
$0.006 |
Per Gallon | 07/17/24 | |||
| Washington | $0.678 |
Per Gallon |
Yes | This is a combined rate of a State Rate of $0.494 and a Federal Rate of $0.184. | 07/17/24 | |
| 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. | 07/17/24 | ||
| West Virginia | $0.357 |
Per Gallon |
No | Combination of a flat rate of $0.2050 and a variable rate of $0.1520. | 07/17/24 | |
| Wisconsin | $0.309 |
Per Gallon |
Yes | 07/17/24 | ||
| Petroleum Inspection Fee | $0.02 | Per Gallon | 07/17/24 | |||
| Wyoming |
$0.24 |
Per Gallon | No | 07/17/24 |
