OLR Research Report


February 27, 2012

 

2012-R-0128

(Revised)

STATE GASOLINE AND DIESEL EXCISE TAX RATES

By: Judith Lohman, Assistant Director

You asked for the current per-gallon excise tax rates on gasoline and diesel fuel in the 50 states and the District of Columbia.

The table below shows the requested information, which comes from the Commerce Clearinghouse (CCH) State Tax Guide. Many states have other fuel taxes and fees that are not reflected below.

Table 1: State Gas and Diesel Excise Taxes in Effect on February 23, 2012

State

Gasoline

(CENTS PER GALLON)

Diesel

(CENTS PER GALLON)

Notes

Alabama

16.0

19.0

 

Alaska

8.0

8.0

 

Arizona

18.0

18.0

 

Arkansas

21.5

22.5

 

California

35.7

13.0

 

Colorado

22.0

20.5

 

Connecticut

25.0

46.2

The gas tax rate does not include additional 7% tax on gross earnings from first sale of petroleum products in the state.

The diesel tax consists of a fixed rate of 29 cents per gallon plus a variable tax, adjusted annually, and set at 17.2 cents per gallon for 2012.

Delaware

23.0

22.0

 

District of Columbia

23.5

23.5

 

Florida

16.6

30.5

Gas and diesel taxes are adjusted annually for inflation based on national Consumer Price Index.

Georgia

7.5

7.5

In addition to these taxes, licensed distributors must also collect “prepaid state tax” on sales to any buyer who is not licensed as a Georgia distributor.

Hawaii

17.0

17.0

 

Idaho

25.0

25.0

 

Illinois

19.0

21.5

 

Indiana

18.0

16.0

 

Iowa

21.0

22.5

 

Kansas

24.0

26.0

 

Kentucky

26.4

23.4

The tax rates are variable, adjusted quarterly. The state also charges a 1.4-cent petroleum storage tank environmental assurance fee that is not included in the listed rates.

Louisiana

20.0

20.0

 

Maine

30.0

31.2

 

Maryland

23.5

24.25

 

Massachusetts

21.0

21.0

 

Michigan

19.0

15.0

 

Minnesota

28.0

28.0

Biodiesel rate is also 28.0 cents per gallon.

Mississippi

18.0

18.0

 

Missouri

17.0

17.0

 

Montana

27.0

27.75

 

Nebraska

26.7

26.7

Diesel tax rate is adjusted every six months. Listed rate is effective 1/1/12 through 6/30/12.

Nevada

24.0

27.0

Gas tax rate includes a 1-cent per gallon county tax.

New Hampshire

18.0

18.0

 

New Jersey

10.5

13.5

 

New Mexico

17.0

21.0

 

New York

8.0

8.0

 

North Carolina

38.9

38.9

Rates consist of a fixed 17.5-cent rate and a variable wholesale component, adjusted every six months. Listed rates are effective 1/1/12 through 6/30/12.

North Dakota

23.0

23.0

 

Ohio

28.0

28.0

 

Oklahoma

16.0

13.0

 

Oregon

30.0

30.0

 

Pennsylvania

31.2

38.1

Gas tax rate includes 19.2-cent oil company franchise tax plus 12-cent liquid fuels tax.

Diesel tax rate includes a 26.1-cent oil company franchise tax plus 12-cent liquid fuels tax.

Rhode Island

32.0

32.0

 

South Carolina

16.0

16.0

 

South Dakota

22.0

22.0

 

Tennessee

20.0

17.0

 

Texas

20.0

20.0

 

Utah

24.5

24.5

 

Vermont

19.0

25.0

Gas tax listed does not include a motor fuel infrastructure assessment of 6.62 cents per gallon.

Virginia

17.5

17.5

 

Washington

37.5

37.5

 

West Virginia

20.5

20.6

Tax rates do not include an additional variable wholesale excise tax of 12.9 cents per gallon for 2012.

Wisconsin

30.9

30.9

 

Wyoming

14.0

14.0

 

Source: CCH State Tax Guide, Multistate Quick Answer Charts

JL:ro