State / Local | Tax Type | Tax Rate | Tax Basis | Fee | Note |
---|---|---|---|---|---|
Alabama |
Gasoline |
Per Gallon. Inspection fee: $0.02 per gallon for sales by a supplier to an exempt entity other than the federal government at the rack |
Yes | ||
Alaska |
Gasoline |
Highway Fuel - Per Gallon; Plus a surcharge of $0.0095 per gallon on refined fuel sold, transferred, or used in Alaska. |
Yes | ||
Arizona |
Gasoline |
$0.18 |
Per Gallon. | No | |
Arkansas |
Gasoline |
All grades - Per Gallon; Plus a Petroleum Environment Assurance Fee of $.003 per gallon |
Yes | ||
California |
Gasoline |
$0.539 | Per Gallon. | No | |
Colorado |
Gasoline |
Per Gallon. Plus Gasoline 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 |
Gasoline |
Per Gallon. | No | ||
Delaware | Gasoline | $0.23 | Per Gallon. | No | |
District of Columbia | Gasoline | $0.235 | Per Gallon. | No | |
Florida | Gasoline | $0.04 |
Per Gallon. Plus statewide inspection fee of $0.00125. |
Yes | |
Georgia | Gasoline | $0.291 | Per Gallon. | No | Starting January 11, 2023 through December 31, 2023 the gasoline rate will be $ 0.312 per gallon |
Hawaii | Gasoline | $0.16 | Per Gallon. | No | |
Idaho |
Gasoline |
Including ethanol, ethanol blends, methanol, and M-85. Plus a distribution and transfer fee of $0.01 per gallon. |
Yes | ||
Illinois |
Gasoline |
Plus an environmental protection fee of $0.008 per gallon sold |
No | Starting January 1, 2023, through June 30, 2023 gasoline rates will be $0.423 per gallon. | |
Indiana | Gasoline | $0.33 | Per Gallon. | No | |
Iowa | Gasoline | $0.300 | Per Gallon. | No | |
Kansas |
Gasoline |
$0.24 | No | ||
Kentucky | Gasoline | $0.196 |
Per Gallon; Plus the supplemental highway user motor fuel tax of 5 cents for gasoline and the petroleum storage tank environmental assessment fee of 1.4 cents. |
Yes | |
Louisiana |
Gasoline |
Per Gallon; The Inspection Fee is $.00125 per gallon. |
Yes | ||
Maine |
Gasoline |
Per Gallon. | No | ||
Maryland |
Gasoline |
Per Gallon |
No | ||
Massachusetts |
Gasoline |
No | |||
Michigan |
Gasoline |
$0.272 |
Including natural gas, CNG, LNG, LPG, hydrogen, and hythane (hydrogen compressed natural gas). |
No | Starting January 1, 2023, gasoline tax rate is $.286 per gallon. |
Minnesota |
Gasoline |
$0.285 |
Per Gallon; Including Alcohol, Diesel fuel #1 clear, Diesel fuel #2 clear, Biodiesel (B100), and Kerosene. |
No | |
Mississippi | Gasoline | $0.18 |
Per Gallon; And a $0.4 per gallon environmental protection fee. |
Yes | |
Missouri |
Gasoline |
$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 |
Gasoline |
And a petroleum storage fee of $.0075 per gallon. |
Yes | ||
Nebraska | Gasoline | $0.248 |
Per Gallon; And a petroleum release remedial action fee of 0.9 cents per gallon |
Yes | |
Nevada |
Gasoline |
$0.23 |
Plus a clean up fee of $0.0075 per gallon; and inspection fee of $0.00055 per gallon. |
Yes | |
New Hampshire |
Gasoline |
$0.23825 |
Oil discharge fee of $0.0125 per gallon. |
Yes | |
New Jersey |
Gasoline |
Per Gallon | No | ||
New Mexico | Gasoline | $0.17 |
Per Gallon; A Petroleum products loading fee is imposed for the privilege of loading gasoline or special fuel from a rack at a refinery or a pipeline terminal in the state into a cargo tank, or for importing gasoline or special fuel for resale or consumption.This fee is charged per load of 8,000 gallons of gasoline or special fuel. The rate is $150 per load. |
Yes | |
New York |
Gasoline |
$0.173 |
Per Gallon; Plus petroleum testing fee of $0.05 per gallon. |
Yes | |
North Carolina |
Gasoline |
Per Gallon; |
Yes | Starting Jan. 1, 2023, through Dec. 31, 2023, gasoline tax rate will be 40.5 cents per gallon. | |
North Dakota |
Gasoline |
$0.23 | No | ||
Ohio |
Gasoline |
Per Gallon | No | ||
Oklahoma |
Gasoline |
Yes | |||
Oregon |
Gasoline |
Per Gallon | No | ||
Pennsylvania |
Gasoline |
A 1.1 cent per gallon underground storage tank fee. |
No | Starting January 1, 2023, rate is $$0.611 per gallon. | |
Rhode Island |
Gasoline |
Per Gallon | No | ||
South Carolina |
Gasoline |
$0.28 |
an environmental impact fee charge of $0.0050 per gallon; an inspection fee charge of $0.0025 per gallon. |
Yes | |
South Dakota |
Gasoline |
$0.28 |
and a tank inspection fee of $0.02 per gallon. |
Yes | |
Tennessee |
Gasoline |
Per Gallon; An environmental assurance fee of $0.004 per gallon; Special tax: $0.01/gal. |
Yes | ||
Texas |
Gasoline |
Per Gallon | No | ||
Utah |
Gasoline |
Per Gallon; Plus environmental assurance fee of $0.0065 per gallon. |
Yes | Effective January 1, 2023, gasoline tax rate is $0.364 per gallon. | |
Vermont | Gasoline | $0.1210 |
Per Gallon; |
Yes | |
Virginia |
Gasoline |
Plus a storage tank fee of $0.006 per gallon. |
Yes | ||
Washington |
Gasoline |
$0.678 |
Per Gallon; Plus Petroleum Products Tax: Rate of 0.0015 on the wholesale value on the product. |
Yes | |
West Virginia |
Gasoline |
$0.3570 | No | ||
Wisconsin |
Gasoline |
$0.309 |
a petroleum inspection fee of $0.02 per gallon. |
Yes | |
Wyoming |
Gasoline |
Per Gallon | No |