| State | Fuel Type | Point of Taxation | Notes | Last Updated |
| Alabama | Gasoline | Terminal Rack or at Import | Removal from the rack, Import into Alabama, Transfer of Fuel in the Bulk Terminal System to a Non-registered person, and/or Blending of Product outside the Bulk Terminal System | 8/27/26 |
| Diesel | Terminal Rack or at Import | 8/27/26 | ||
| Aviation | Terminal Rack or at Import | 8/27/26 | ||
| Jet | Terminal Rack or at Import | 8/27/26 | ||
| Alaska | Gasoline | Distributor | Alaska Statute 43.40.010 taxes on the transfer or consumption of motor fuel. Alaska Statute 43.40.100(2)(F) excludes the tax on transfers between qualified dealers. |
8/27/26 |
| Diesel | Distributor | 8/27/26 | ||
| Aviation | Distributor | 8/27/26 | ||
| Jet | Distributor | 8/27/26 | ||
| Arizona | Gasoline | Terminal Rack or at Import | Removal from the rack, Import into Arizona | 8/27/26 |
| Diesel | Terminal Rack or at Import | 8/27/26 | ||
| Aviation | Terminal Rack or at Import | 8/27/26 | ||
| Arkansas | Gasoline | First Receiver Below the Rack | Supplier who purhcases fuel from a pipeline importer or who imports fuel into the state by motor vehicle tank truck. | 8/27/26 |
| Diesel | First Receiver Below the Rack | 7/31/24 | ||
| CNG | First Receiver | 7/31/24 | ||
| LNG | First Receiver | 7/31/24 | ||
| Aviation Fuel | Final Consumer | subject to Arkansas Sales and Use Tax, not Motor Fuel Tax | 8/27/26 | |
| Jet Fuel | Final Consumer | subject to Arkansas Sales and Use Tax, not Motor Fuel Tax | 8/27/26 | |
| California | Gasoline | Rack Removal | Removal of motor vehicle fuel in California from a terminal if the motor vehicle fuel is removed from the rack. | 8/27/26 |
| Diesel | Rack Removal | Removal of diesel fuel in California from a terminal if the diesel fuel is removed the rack. | 8/27/26 | |
| Aviation | Rack Removal | Same as Gasoline (Motor Vehicle Fuel). | 8/27/26 | |
| Jet Fuel | Supplier/Distributor | Tax is imposed upon every aircraft jet fuel dealer for each gallon of that fuel sold to an aircraft jet fuel user or used by the dealer as an aircraft jet fuel user. | 8/27/26 | |
| Alternative Fuel | Use of Fuel | Excise tax is imposed on the use of fuel including any combustible gas or liquid used in internal combustion engine for the generation of power to propel a motor vehicle on the highways. | 8/27/26 | |
| Colorado | Gasoline | Distributor | 7/29/24 | |
| Diesel | Distributor | 7/29/24 | ||
| Special Fuel | Distributor | 7/29/24 | ||
| Aviation | Distributor | 7/29/24 | ||
| Jet | Distributor | 7/29/24 | ||
| LPG | Direct Distributor/Use of Fuel | Tax is imposed on LPG when used for propulsion of cargo tank motor vehicle as well as end users. | 8/27/26 | |
| Connecticut | Gasoline | Distributor | 7/29/24 | |
| Diesel | Distributor | 7/29/24 | ||
| Aviation | Distributor | 7/29/24 | ||
| Jet | Distributor | 7/29/24 | ||
| Delaware | Gasoline | Distributor | 7/29/24 | |
| Diesel | Supplier | 7/29/24 | ||
| Jet | Supplier | 7/29/24 | ||
| District of Columbia | Gasoline | First Import | 7/29/24 | |
| Diesel | First Import | 7/29/24 | ||
| Aviation | First Import | 7/29/24 | ||
| Jet | First Import | 7/29/24 | ||
| Florida | Gasoline | Terminal Rack or at Import | Removal from an IRS registered terminal by a licensed position holder, removal from a refinery by a terminal supplier, exchange receiver at the rack, import into Florida outside the bulk transfer system, ethanol production in Florida, and blending outside the bulk transfer system. | 8/27/26 |
| Diesel | Terminal Rack or at Import | 8/27/26 | ||
| Aviation | Terminal Rack or at Import | 8/27/26 | ||
| Kerosene | Terminal Rack or at Import | 8/27/26 | ||
| CNG/LNG | When it is placed into the fuel supply tank of a motor vehicle | 8/27/26 | ||
| Georgia | Gasoline | Distributor | 7/29/24 | |
| Diesel | Distributor | 7/29/24 | ||
| Aviation | Distributor | 7/29/24 | ||
| Jet | Distributor | 7/29/24 | ||
| Hawaii | Gasoline | Distributor | 7/29/24 | |
| Diesel | Distributor | 7/29/24 | ||
| Aviation/Jet | Distributor | 7/29/24 | ||
| Idaho | Gasoline | 1st Receiver | 7/29/24 | |
| Diesel | 1st Receiver | 7/29/24 | ||
| Aviation | 1st Receiver | 7/29/24 | ||
| Jet | 1st Receiver | 7/29/24 | ||
| Gaseous Special Fuels | Distributor | 7/29/24 | ||
| Illinois | Gasoline | Distributor | 7/29/24 | |
| Diesel | Distributor/Supplier | 7/29/24 | ||
| Indiana | Gasoline | 1st Received | 8/27/26 | |
| Special Fuel | At the Rack | 8/27/26 | ||
| Aviation | 1st Received | 8/27/26 | ||
| Jet | 1st Received | 8/27/26 | ||
| Iowa | Gasoline | At the Rack | 7/29/24 | |
| Diesel | At the Rack | 7/29/24 | ||
| Aviation | At the Rack | 7/29/24 | ||
| Jet | At the Rack | 7/29/24 | ||
| Kansas | Gasoline | Distributor | 8/27/26 | |
| Diesel | Distributor | 8/27/26 | ||
| Aviation/Jet | Reportable, but not taxable unless used in a taxable manner. Since motor fuel tax does not apply, sales tax does. | 8/27/26 | ||
| Kentucky | Gasoline | Distributor | 8/27/26 | |
| Diesel | Distributor | 8/27/26 | ||
| LPG | Levied when it is determined to have been used to propel motor vehicles on public highways. | 8/27/26 | ||
| Aviation | Distributor | 8/27/26 | ||
| Jet | Not subject to the Motor Fuels Tax, but subject to the 6% Sales Tax. | 8/27/26 | ||
| Louisiana | Gasoline | Terminal Rack or at Import | 8/27/26 | |
| Diesel | Terminal Rack or at Import | 8/27/26 | ||
| Aviation/Jet | Not taxed if used for aviation purposes; otherwise at time sold/used for taxable purpose | 8/27/26 | ||
| Maine | Gasoline | Distributor | Excise tax is imposed on each gallon of gasoline used or sold within the State. | 8/27/26 |
| Diesel | Supplier/Retailer | 8/27/26 | ||
| Aviation | Distributor | 8/27/26 | ||
| Jet | Distributor | 8/27/26 | ||
| Maryland | Gasoline | First Import or First Sale | 8/27/26 | |
| Diesel | Distributor | 7/29/24 | ||
| Aviation | First Import or First Sale | 8/27/26 | ||
| Jet | Distributor | 7/29/24 | ||
| Massachusetts | Aviation/Gasoline | Distributor/Importer | 8/27/26 | |
| Diesel | Supplier | 8/27/26 | ||
| Jet | Supplier | 8/27/26 | ||
| Michigan | Gasoline | At the Rack | 7/29/24 | |
| Diesel | At the Rack | 7/29/24 | ||
| Aviation | At the Rack | 7/29/24 | ||
| Jet | At the Rack | 7/29/24 | ||
| Minnesota | Gasoline | 1st Licensed Distributor after the rack. | 7/30/24 | |
| Diesel | 1st Licensed Distributor after the rack. | 7/30/24 | ||
| Aviation | 1st Licensed Distributor after the rack. | 7/30/24 | ||
| Jet | Supplier/Distributor/Special Fuel Dealer/Bulk Purchaser | 7/30/24 | ||
| Mississippi | Gasoline | 1st Receiver | 7/30/24 | |
| Special Fuels | Below the Rack | 7/30/24 | ||
| Missouri | Gasoline | Terminal Rack or at Import | 8/27/26 | |
| Diesel | Terminal Rack or at Import | 8/27/26 | ||
| Aviation | Terminal Rack or at Import | 8/27/26 | ||
| Jet | Terminal Rack or at Import | Subject to fees only | 8/27/26 | |
| Montana | Gasoline | First Receiver | 8/27/26 | |
| Diesel | First Receiver | 8/27/26 | ||
| Aviation | First Receiver | 8/27/26 | ||
| Jet | First Receiver | 8/27/26 | ||
| Nebraska | Gasoline | Distributor/Wholesaler | 7/30/24 | |
| Diesel | Distributor/Wholesaler | 7/30/24 | ||
| Aviation | Distributor/Wholesaler | 7/30/24 | ||
| Jet | Distributor/Wholesaler | 7/30/24 | ||
| Nevada | Gasoline | End User/Retailer | (Sales between licensed suppliers are tax-free) | 7/30/24 |
| Diesel | End User/Retailer | 7/30/24 | ||
| Aviation | End User/Retailer | 7/30/24 | ||
| Jet | End User/Self-Consumption | 7/30/24 | ||
| New Hampshire | Gasoline | Distributor (Last Licensee) | 7/30/24 | |
| Diesel | Distributor (Last Licensee) | 7/30/24 | ||
| Aviation | Distributor (Last Licensee) | 7/30/24 | ||
| Jet | Distributor (Last Licensee) | 7/30/24 | ||
| New Jersey | Gasoline | Terminal | 7/30/24 | |
| Diesel | Terminal | 7/30/24 | ||
| Aviation Fuel | Terminal Rack | When sold to a reseller that isn’t an Aviation Fuel Dealer or isn’t a Supplier, or to the end user (Aircraft). | 7/30/24 | |
| Jet Fuel | Terminal Rack | 7/30/24 | ||
| PGRT | First Sale in New Jersey | 7/30/24 | ||
| New Mexico | Gasoline | 1st Receiver/Distributor/Upon Import | Upon importation may be passed once to a registered NM distributor. |
8/27/26 |
| Diesel | 1st Receiver/Supplier/Terminal Rack | 8/27/26 | ||
| Aviation Fuel | Distributor/End User Refunds | 8/27/26 | ||
| Jet Fuel | Gross receipts | 8/27/26 | ||
| New York | Motor Fuel | Produced in/Imported into New York State | 7/30/24 | |
| Diesel Motor Fuel | First Sold/Used | 7/30/24 | ||
| North Carolina | Gasoline | Terminal Rack | 7/30/24 | |
| Diesel | Terminal Rack | 7/30/24 | ||
| Aviation Fuel | Terminal Rack | 7/30/24 | ||
| Jet Fuel | Terminal Rack | 7/30/24 | ||
| North Dakota | Gasoline | Distributor | 7/30/24 | |
| Diesel | Distributor | 7/30/24 | ||
| Aviation Fuel | Distributor | 7/30/24 | ||
| Jet Fuel | Distributor | 7/30/24 | ||
| Ohio | Gasoline | Receipt, less credits | 7/30/24 | |
| Diesel | Disbursement to end user | 7/30/24 | ||
| Aviation Fuel | Exempt | 7/30/24 | ||
| Jet Fuel | Exempt | 7/30/24 | ||
| Oklahoma | Gasoline | Taxed upon removal across terminal rack or first import into state | Tax is due from the position holder when the product crosses the rack. | 7/30/24 |
| Diesel | Taxed upon removal across terminal rack or first import into state | 7/30/24 | ||
| Aviation Fuel | Taxed upon removal across terminal rack or first import into state | 7/30/24 | ||
| Jet Fuel | Taxed upon removal across terminal rack or first import into state | 7/30/24 | ||
| CNG | Retail -At the pump where CNG is dispensed | 7/30/24 | ||
| Oregon | Gasoline | 1st Distribution/Sale | 7/30/24 | |
| Diesel | When placed into the fuel tank of a vehicle used on the highway | 7/30/24 | ||
| Aviation Fuel | 1st Distribution/Sale | 7/30/24 | ||
| Jet Fuel | 1st Distribution/Sale | 7/30/24 | ||
| Pennsylvania | Gasoline | Distributor level | 7/30/24 | |
| Diesel | Distributor level | 7/30/24 | ||
| Aviation Fuel | Distributor level | 7/30/24 | ||
| Jet Fuel | Distributor level | 7/30/24 | ||
| Alternative Fuels | Dealer-User (retail or user) level | 7/30/24 | ||
| Rhode Island | Gasoline | Distributor | 7/30/24 | |
| Diesel | Distributor | 7/30/24 | ||
| Aviation Fuel | Exempt | 7/30/24 | ||
| Jet Fuel | Exempt | 7/30/24 | ||
| South Carolina | Gasoline | Taxed upon removal across terminal rack or first import into state | 7/30/24 | |
| Diesel | Taxed upon removal across terminal rack or first import into state | 7/30/24 | ||
| Aviation Fuel | Not subject to motor fuel tax | 7/30/24 | ||
| Jet Fuel | Not subject to motor fuel tax | 7/30/24 | ||
| South Dakota | Gasoline | Terminal Rack or at Import | 7/30/24 | |
| Diesel | Terminal Rack or at Import | 7/30/24 | ||
| Aviation Fuel | Terminal Rack or at Import | 7/30/24 | ||
| Jet Fuel | Terminal Rack or at Import | 7/30/24 | ||
| Tennessee | Gasoline | 1st import | 7/30/24 | |
| Diesel | Across the terminal rack | 7/30/24 | ||
| Aviation Fuel | Upon import | 7/30/24 | ||
| Jet Fuel | Upon import | 7/30/24 | ||
| Texas | Gasoline | Terminal Rack | 8/27/26 | |
| Diesel | Terminal Rack | 8/27/26 | ||
| Aviation Fuel | Terminal Rack | 8/27/26 | ||
| Jet Fuel | Terminal Rack | 8/27/26 | ||
| CNG/LNG | At the pump where CNG is dispensed into a motor vehicle | 8/27/26 | ||
| Utah | Gasoline | Distributor | 7/31/24 | |
| Diesel | Rack | 7/31/24 | ||
| Aviation Fuel | Distributor | 7/31/24 | ||
| Jet Fuel | Distributor | 7/31/24 | ||
| Vermont | Gasoline | Distributor | 7/31/24 | |
| Diesel | Distributor | 7/31/24 | ||
| Aviation Fuel | Distributor | 7/31/24 | ||
| Jet Fuel | Subject to Vermont Sales Tax, not Motor Fuel Tax | 8/27/26 | ||
| Virginia | Gasoline | Terminal Rack | 7/31/24 | |
| Diesel | Terminal Rack | 7/31/24 | ||
| Aviation Fuel | Terminal Rack | 7/31/24 | ||
| Jet Fuel | Terminal Rack | 7/31/24 | ||
| Washington | Gasoline | Tax at the Rack | 7/31/24 | |
| Diesel | Tax at the Rack | 7/31/24 | ||
| Aviation Fuel | Distributor | 7/31/24 | ||
| Jet Fuel | Distributor | 7/31/24 | ||
| West Virginia | Gasoline | On removal from terminal rack | 7/31/24 | |
| Diesel | On removal from terminal rack | 7/31/24 | ||
| Aviation Fuel | On removal from terminal rack | 7/31/24 | ||
| Jet Fuel | On removal from terminal rack | 7/31/24 | ||
| Wisconsin | Gasoline | Position Holder or Exchange Receiver at the Rack | When received by a supplier | 7/31/24 |
| Diesel | Position Holder or Exchange Receiver at the Rack | 7/31/24 | ||
| Aviation Fuel | First sale unless sold to another Wisconsin General Aviation Fuel Licensee or to an Air Carrier Company | 7/31/24 | ||
| Jet Fuel | First sale unless sold to another Wisconsin General Aviation Fuel Licensee or to an Air Carrier Company | 7/31/24 | ||
| Wyoming | Gasoline | Rack | 8/27/26 | |
| Diesel | Rack | 8/27/26 | ||
| Aviation Fuel | Rack | 8/27/26 | ||
| Jet Fuel | Rack | 8/27/26 |
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