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Motor Fuel

Motor Fuel Tax

Motor fuel excise taxes are taxes levied on gasoline, diesel, and gasohol. Most states levy per unit taxes based on how many gallons of motor fuel a consumer purchases.

Motor Fuel Taxable Products

The following is a comprehensive list of motor fuel products that are taxable by states:

  1. Diesel Fuel – Dyed
    1. Biodiesel – Dyed 171
      1. Biodiesel - Dyed (100%) D00
    2. Diesel Fuel – Dyed 228
      1. High Sulfur Diesel – Dyed 226
      2. Low Sulfur Diesel – Dyed 227
      3. Ultra Low Sulfur Diesel – Dyed 314
      4. Diesel Fuel #4 – Dyed 153
    3. Kerosene – Dyed 072
      1. Low Sulfur Kerosene – Dyed
  2. Diesel Fuel – Undyed
    1. Biodiesel – Undyed 170
      1. Biodiesel - Undyed (100%) B00
      1. Diesel Fuel – Undyed 160
      2. Low Sulfur diesel #1 – Undyed 161
      3. Low Sulfur Diesel #2 – Undyed 167
      4. Ultra Low Sulfur Diesel – Undyed 313
      5. Diesel Fuel #4 – Undyed 154
      6. #1 High Sulfur Diesel – Undyed 282
      7. #2 High Sulfur Diesel – Undyed 283
    2. Kerosene – Undyed 142
      1. Low Sulfur Kerosene – Undyed 145
      2. High Sulfur Kerosene – Undyed 147
  3. Gasoline Fuel
    1. Gasohol Blend (Rollup Code) 124
      1. Percentage of Ethanol E01-E99
      2. Percentage of Methanol M01-M99
    2. Gasoline 065
    3. Gasoline MTBE

For latest motor fuel tax forms and links

For latest State Motor Fuel Excise Tax Rates

Renewable Energy

Renewable fuel is environment friendly but more expensive to produce. Renewable energy includes fusel fuel, hydrogen, and electricity.

Storage

Motor fuel storage facilities include terminal, bulk, or tanks. Storage inventory must be tracked and reported.

Movement

Motor fuel can be moved using a truck, train, vessel, or pipe lines. All movement must be tracked and reported for tax and EPA reasons.

Refer to FTA Motor Fuel Tax Uniformity Project to learn more.