State Motor Fuel Tax Rates
(January 1, 2023)
| State | GASOLINE Excise | GASOLINE Fee/Tax | GASOLINE Total | DIESEL FUEL Excise | DIESEL FUEL Fee/Tax | DIESEL FUEL Total | GASOHOL Excise | GASOHOL Fee/Tax | GASOHOL Total | Notes | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Alabama /1 | 28.0 | 28.0 | 29.0 | 29.0 | 28.0 | 28.0 | ||||||||||
| Alaska | 8.0 | 0.95 | 8.95 | 8.0 | 0.95 | 8.95 | 8.0 | 0.95 | 8.95 | Refining Surcharge | ||||||
| Arizona | 18.0 | 1.0 | 19.0 | 26.0 | 1.0 | 27.0 | 18.0 | 1.0 | 19.0 | /8 LUST Tax | ||||||
| Arkansas | 21.5 | 3.4 | 24.9 | 22.5 | 6.2 | 28.7 | 21.5 | 3.4 | 24.9 | Environmental fee, W. Sales Tax | ||||||
| California | 53.9 | 9.0 | 62.9 | 41.0 | 47.0 | 88.0 | 53.9 | 9.0 | 62.9 | Includes prepaid sales tax /7 | ||||||
| Colorado | 22.0 | 22.0 | 20.5 | 20.5 | 22.0 | 22.0 | ||||||||||
| Connecticut /10 | 5.0 | /10 | 5.0 | 49.2 | 49.2 | 5.0 | 5.0 | Plus a 8.1% Petroleum tax (gas) | ||||||||
| Delaware | 23.0 | 23.0 | 22.0 | 22.0 | 23.0 | 23.0 | Plus 0.9% GRT | |||||||||
| Dist. of Columbia | 34.2 | 34.2 | 34.2 | 34.2 | 34.2 | 34.2 | ||||||||||
| Florida /2 | 20.2 | 15.025 | 35.225 | 20.2 | 15.9 | 36.1 | 20.2 | 15.025 | 35.225 | Sales tax added to excise /2 | ||||||
| Georgia /5 /11 | 31.2 | /11 | 31.2 | 35.0 | 35.0 | 31.2 | 31.2 | /5 Local sales tax additional | ||||||||
| Hawaii /1 | 16.0 | 16.0 | 16.0 | 16.0 | 16.0 | 16.0 | Sales tax additional | |||||||||
| Idaho | 32.0 | 1 | 33.0 | 32.0 | 1 | 33.0 | 32.0 | 1 | 33.0 | Clean Water Fee | ||||||
| Illinois /1/5 | 42.3 | 1.1 | 43.4 | 48.8 | 1.1 | 49.9 | 42.3 | 1.1 | 43.4 | Sales tax add., env. & LUST fee /3 | ||||||
| Indiana /5 | 33.0 | 33.0 | 55.0 | 55.0 | 33.0 | 33.0 | Sales tax additional | |||||||||
| Iowa | 30.0 | 30.0 | 32.5 | 32.5 | 30.0 | 30.0 | ||||||||||
| Kansas | 24.0 | 0.03 | 24.03 | 26.0 | 0.03 | 26.03 | 24.0 | 0.03 | 24.03 | Inspection fees | ||||||
| Kentucky | 24.6 | 1.4 | 26.0 | 21.6 | 1.4 | 23.0 | 24.6 | 1.4 | 26.0 | Environmental fee /4 /3 | ||||||
| Louisiana | 20.0 | 0.125 | 20.125 | 20.0 | 0.125 | 20.125 | 20.0 | 0.125 | 20.125 | Inspection fee | ||||||
| Maine | 30.0 | 30.0 | 31.2 | 31.2 | 30.0 | 30.0 | ||||||||||
| Maryland /5 | 42.7 | 42.7 | 43.45 | 43.45 | 42.7 | 42.7 | /5 | |||||||||
| Massachusetts | 24.0 | 24.0 | 24.0 | 24.0 | 24.0 | 24.0 | ||||||||||
| Michigan /5 | 28.6 | 28.6 | 28.6 | 28.6 | 28.6 | 28.6 | Sales tax additional | |||||||||
| Minnesota | 28.5 | 0.1 | 28.6 | 28.5 | 0.1 | 28.5 | 28.5 | 0.1 | 28.6 | Inspect fee | ||||||
| Mississippi | 18.0 | 0.4 | 18.4 | 18.0 | 0.4 | 18.4 | 18.0 | 0.4 | 18.4 | Environmental fee | ||||||
| Missouri /9 | 22.0 | 0.47 | 22.47 | 22.0 | 0.47 | 22.47 | 22.0 | 0.47 | 22.47 | Inspection & Load fees | ||||||
| Montana | 33.0 | 33.0 | 29.75 | 29.75 | 33.0 | 33.0 | ||||||||||
| Nebraska | 29.0 | 0.9 | 29.9 | 29.0 | 0.3 | 29.3 | 29.0 | 0.9 | 29.9 | Petroleum fee /5 | ||||||
| Nevada /1 | 23.0 | 0.805 | 23.805 | 27.0 | 0.75 | 27.75 | 23.0 | 0.805 | 23.805 | Inspection & cleanup fee | ||||||
| New Hampshire | 22.2 | 1.625 | 23.825 | 22.2 | 1.625 | 23.825 | 22.2 | 1.625 | 23.825 | Oil discharge cleanup fee | ||||||
| New Jersey | 10.5 | 30.9 | 41.4 | 13.5 | 34.9 | 48.4 | 10.5 | 30.9 | 41.4 | Petroleum fee | ||||||
| New Mexico | 17.0 | 1.875 | 18.875 | 21.0 | 1.875 | 22.875 | 17.0 | 1.875 | 18.875 | Petroleum loading fee | ||||||
| New York | 8.05 | 18.1 | 26.15 | 8.0 | 16.35 | 24.35 | 8.05 | 18.1 | 26.2 | Petroleum Tax, Sales tax aditional | ||||||
| North Carolina | 40.5 | 0.25 | 40.75 | 40.5 | 0.25 | 40.75 | 40.5 | 0.25 | 40.75 | /5 Inspection tax | ||||||
| North Dakota | 23.0 | 23.0 | 23.0 | 23.0 | 23.0 | 23.0 | ||||||||||
| Ohio | 38.5 | 38.5 | 47.0 | 47.0 | 38.5 | 38.5 | ||||||||||
| Oklahoma | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | ||||||||||
| Oregon /1 | 38.0 | 38.0 | 38.0 | 38.0 | 38.0 | 38.0 | ||||||||||
| Pennsylvania | 57.6 | 57.6 | 74.1 | 74.1 | 57.6 | 57.6 | Oil franchise tax only /5 | |||||||||
| Rhode Island /5 | 34.0 | 1 | 35.0 | 34.0 | 1 | 35.0 | 34.0 | 1 | 35.0 | LUST tax | ||||||
| South Carolina | 28.0 | 0.75 | 28.75 | 28.0 | 0.75 | 28.75 | 28.0 | 0.75 | 28.75 | Inspection fee & LUST tax | ||||||
| South Dakota /1 | 28.0 | 2 | 30.0 | 28.0 | 2 | 30.0 | 14.0 | 2 | 16.0 | Inspection fee (gasohol E10) | ||||||
| Tennessee /1 | 26.0 | 1.4 | 27.4 | 27.0 | 1.4 | 28.4 | 26.0 | 1.4 | 27.4 | Petroleum Tax & Envir. Fee | ||||||
| Texas | 20.0 | 20.0 | 20.0 | 20.0 | 20.0 | 20.0 | ||||||||||
| Utah | 36.4 | 36.4 | 36.4 | 36.4 | 36.4 | 36.4 | /4 | |||||||||
| Vermont /5 | 12.1 | 20.90 | 33.0 | 28.0 | 4.0 | 32.0 | 12.1 | 20.90 | 33.00 | Cleanup Fee & Trans. Fee | ||||||
| Virginia /1 | 28.0 | 28.0 | 28.9 | 28.9 | 28.0 | 28.0 | /6 | |||||||||
| Washington | 49.4 | 49.4 | 49.4 | 49.4 | 49.4 | 49.4 | 0.5% privilege tax | |||||||||
| West Virginia | 20.5 | 16.7 | 37.2 | 20.5 | 16.7 | 37.2 | 20.5 | 16.7 | 37.2 | Sales tax added to excise | ||||||
| Wisconsin | 30.9 | 2.0 | 32.9 | 30.9 | 2.0 | 32.9 | 30.9 | 2.0 | 32.9 | Petroleum Insp. Fee | ||||||
| Wyoming | 23.0 | 1 | 24.0 | 23.0 | 1 | 24.0 | 23.0 | 1 | 24.0 | License tax | ||||||
| Federal | 18.3 | 0.1 | 18.4 | 24.3 | 0.1 | 24.4 | 18.3 | 0.1 | 18.4 | LUST tax |
SOURCE: Compiled by FTA from various sources. Fee/Taxes column is for comparison purposes and does not include all taxes/fees levied.
/1 Tax rates do not include local option taxes. In AL, 1 – 3 cents; HI, 8.8 to 18.0 cent; IL, 5 cents in Chicago and 6 cents in Cook county (gasoline only); NV, 4.0 to 9.0 cents; OR, 1 to 5 cents; SD and TN, one cent; and VA 2.1%.
/2 Local taxes for gasoline and gasohol vary from 0 cents to 6.0 cents. Includes Inspection Fee, SCETS, & Statewide Local Tax.
/3 Carriers pay an additional surcharge equal to IL-11.4 cents, KY-2% (g) 4.7% (d).
/4 Tax rate is based on the average wholesale price and is adjusted annually The actual rates are: KY, 9%; and UT, 16.5%.
/5 Portion of the rate is adjustable based on maintenance costs, sales volume, cost of fuel to state government, or inflation.
/6 Large trucks pay an additional (d) 3.5 cents (g) 12.6 cents. Actual rates (g) 5.1%, (d) 6%.
/7 California Gasoline subject to 2.25% sales tax. Diesel subject to a 13% sales tax.
/8 Diesel rate specified is the fuel use tax rate on large trucks. Small vehicles are subject to 18 cent tax rate.
/9 On July 1, 2023, MO tax rate will increase to 24.5 cents per gallon.
/10 Connecticut suspended gas tax rate through 12/31/22, tax rate increase 5 cents each month until it reaches 25 cents per gallon in May.
/11 Georgia suspended fuel tax through January 10, 2023.
