| State | Vendor Discount | Notes | Source | Condition | Last Updated |
| Alabama | Supplier/Permissive Supplier: 0.5% of tax payable (no limit) + 0.1% (max $2,000/month) | revenue.alabama.gov; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Licensed Distributor/Importer: 0.4% of tax payable | |||||
| Alaska | 4/22/26 | ||||
| Arizona | 4/22/26 | ||||
| Arkansas | 4/22/26 | ||||
| California | 1% of tax due (suppliers, timely) | Capped. Paid via prepaid gas tax on fuel invoices. | cdtfa.ca.gov; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 |
| Colorado | 1% of total monthly tax due, up to $100 per fuel type per return | Timely payment required. | tax.colorado.gov; FTA Fuel Sep 2025 | 26th of following month | 4/22/26 |
| Connecticut | 1% for distributors (timely filing) | portal.ct.gov/DRS; FTA Fuel Sep 2025 | Last day of following month | 4/22/26 | |
| Delaware | 4/22/26 | ||||
| Florida | Collection allowance published annually; varies by fuel type (approx. 1.8% for state fuel taxes) | Florida law requires annual CPI adjustment; 2024 rates at floridarevenue.com/taxes/fuel. | floridarevenue.com; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 |
| Georgia | 4/22/26 | ||||
| Hawaii | 4/22/26 | ||||
| Idaho | 1% of tax due (licensed distributors) | tax.idaho.gov; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 | |
| Illinois | 2% for licensed distributors | tax.illinois.gov; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Indiana | 2% for licensed distributors | in.gov/dor; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Iowa | Supplier: 1.6% (motor fuel) / 0.7% (undyed special fuel) | Distribution allowance not available for importers, restrictive suppliers, blenders, or exported fuel. | revenue.iowa.gov; FTA Fuel Sep 2025 | Last day of following month | 4/22/26 |
| Distributor receives 1.2% of motor fuel allowance, 0.35% of special fuel allowance | |||||
| Kansas | 4/22/26 | ||||
| Kentucky | 1.75% for licensed distributors | revenue.ky.gov; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Louisiana | 4/22/26 | ||||
| Maine | 0.5% for licensed distributors | maine.gov/revenue; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Maryland | 4/22/26 | ||||
| Massachusetts | 4/22/26 | ||||
| Michigan | 2% for licensed suppliers/distributors | michigan.gov/treasury; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Minnesota | 2% for licensed distributors | revenue.state.mn.us; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Mississippi | 2% for licensed distributors | dor.ms.gov; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Missouri | Eligible Purchaser: 3% on gasoline/blends, 2% on diesel/blends | Deferral plus discount structure; passed from supplier to eligible-purchaser distributor. | dor.mo.gov; FTA Fuel Sep 2025 | Last business day before supplier remittance (approx. 20th) | 4/22/26 |
| Montana | 1% for licensed distributors | mtrevenue.gov; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 | |
| Nebraska | 2% for licensed distributors | revenue.nebraska.gov; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 | |
| Nevada | 4/22/26 | ||||
| New Hampshire | 4/22/26 | ||||
| New Jersey | 4/22/26 | ||||
| New Mexico | 1% for licensed distributors | tax.newmexico.gov; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 | |
| New York | 4/22/26 | ||||
| North Carolina | 2% for licensed distributors | ncdor.gov; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| North Dakota | 2% for licensed distributors | tax.nd.gov; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 | |
| Ohio | 2% for licensed distributors | tax.ohio.gov; FTA Fuel Sep 2025 | 23rd of following month | 4/22/26 | |
| Oklahoma | 4/22/26 | ||||
| Oregon | 2% for licensed distributors | oregon.gov/dor; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 | |
| Pennsylvania | 2% for licensed distributors | revenue.pa.gov; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Rhode Island | 4/22/26 | ||||
| South Carolina | 2% for licensed distributors | dor.sc.gov; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| South Dakota | 4/22/26 | ||||
| Tennessee | 2% for licensed distributors | tn.gov/revenue; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Texas | Gasoline Distributors: 2% (timely NOT required) | comptroller.texas.gov/taxes/fuels/; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 | |
| Diesel Suppliers: 2% (timely required) | |||||
| Liquefied Gas Dealers: 1% | |||||
| Interstate Truckers: 0.5% | |||||
| Utah | 4/22/26 | ||||
| Vermont | 4/22/26 | ||||
| Virginia | 1% for licensed distributors | tax.virginia.gov; FTA Fuel Sep 2025 | 20th of following month | 4/22/26 | |
| Washington | 2% for licensed distributors | dor.wa.gov; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 | |
| West Virginia | 4/22/26 | ||||
| Wisconsin | 4/22/26 | ||||
| Wyoming | 2% for licensed distributors | revenue.wyo.gov; FTA Fuel Sep 2025 | 25th of following month | 4/22/26 | |
| Dist. of Columbia | 4/22/26 |
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