State / Local | Tax Type | Tax Rate | Tax Basis | Fee | Notes | Last Updated |
---|---|---|---|---|---|---|
Alabama | Gasoline | $0.30 | Per Gallon | Yes | 07/01/25 | |
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 | Gasoline | $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 | Gasoline | $0.18 | Per Gallon | No | 07/17/24 | |
Arkansas | Gasoline | $0.247 | Per Gallon | Yes | 07/17/24 | |
Petroleum Environmental Fee | $0.003 | Per Gallon | 07/17/24 | |||
California | Gasoline | $0.596 | Per Gallon | No | 07/17/24 | |
Colorado | Gasoline | $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 | Gasoline | $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 | Gasoline | $0.32 | Per Gallon | Yes | 07/17/24 | |
Transfer Fee | $0.01 | Per Gallon | 07/17/24 | |||
Illinois | Gasoline | $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 | $0.30 | Per Gallon | No | 07/17/24 | |
Kansas | Gasoline | $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 | Gasoline | $0.20 | Per Gallon | Yes | 07/17/24 | |
Inspection Fee | $.00125 | Per Gallon | 07/17/24 | |||
Maine | Gasoline | $0.30 | Per Gallon | No | 07/17/24 | |
Maryland | Gasoline | $0.4610 | Per Gallon | No | This rate is also applicable for LNG, CNG, ethanol, and propane | 07/17/24 |
Massachusetts | Gasoline | $0.24 | Per Gallon | No | 07/17/24 | |
Michigan | Gasoline | $0.30 | Per Gallon | No | 07/17/24 | |
Minnesota | Gasoline | $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 | Gasoline | $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 | Gasoline | $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 | Gasoline | $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 | Gasoline | $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 | Gasoline | $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 | Gasoline | $0.173 | Per Gallon | Yes | 07/17/24 | |
Petroleum Testing Fee | $0.05 | Per Gallon | 07/17/24 | |||
North Carolina | Gasoline | $0.404 | Per Gallon | Yes | 07/17/24 | |
Inspection Fee | $0.0025 | Per Gallon | 07/17/24 | |||
North Dakota | Gasoline | $0.23 | Per Gallon | No | 07/17/24 | |
Ohio | Gasoline | $0.385 | Per Gallon | No | 07/17/24 | |
Oklahoma | Gasoline | $0.19 | Per Gallon | Yes | 07/17/24 | |
Assessment Fee | $0.01 | Per Gallon | 07/17/24 | |||
Oregon | Gasoline | $0.40 | Per Gallon | No | 07/17/24 | |
Pennsylvania | Gasoline | $0.576 | Per Gallon | Yes | 07/17/24 | |
Underground Storage Fee | $0.011 | Per Gallon | 07/17/24 | |||
Rhode Island | Gasoline | $0.37 | Per Gallon | No | 07/17/24 | |
South Carolina | Gasoline | $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 | Gasoline | $0.28 | Per Gallon | Yes | 07/17/24 | |
Tank Inspection Fee | $0.02 | Per Gallon | 07/17/24 | |||
Tennessee | Gasoline | $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 | Gasoline | $0.20 | Per Gallon | No | 07/17/24 | |
Utah | Gasoline | $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 | Gasoline | $0.308 | Per Gallon | Yes | 07/17/24 | |
Storage Tank Fee | $0.006 | Per Gallon | 07/17/24 | |||
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. | 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 | Gasoline | $0.357 | Per Gallon | No | Combination of a flat rate of $0.2050 and a variable rate of $0.1520. | 07/17/24 |
Wisconsin | Gasoline | $0.309 | Per Gallon | Yes | 07/17/24 | |
Petroleum Inspection Fee | $0.02 | Per Gallon | 07/17/24 | |||
Wyoming | Gasoline | $0.24 | Per Gallon | No | 07/17/24 |