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 | |||
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