| State |
Gasoline
(¢/g) |
Diesel
(¢/g) |
Other Taxes |
Comment |
| Alabama |
16 |
19 |
4.9 |
“Other Taxes” column includes a 1 cpg UST/AST Trust Fund Environmental Transport Fee levied at the wholesale level to cover remediation costs. The volume-weighted average of the additional city and county taxes was approx. 2 cpg on both gasoline and diesel. An additional 2 cpg inspection fee applying gasoline only is also included. |
| Alaska |
8 |
8 |
0 |
|
| Arizona |
18 |
18 |
1 |
“Other Taxes” columns include a 1 cpg UST tax. |
| Arkansas |
21.5 |
22.5 |
0.3 |
Plus .3-cpg environmental assurance fee assessed at the wholesale level for underground storage tank fund. |
| California |
35.3 |
18 |
15.2 |
“Other Taxes” columns include a 2.25% state sales tax for gasoline and at least a 1.25% local sales tax for various
counties in the state for diesel. The tax rate applied is a weighted average based upon county populations. A 2
cpg state UST fee is also included |
| Colorado |
20.5 |
18 |
0 |
|
| Connecticut |
25 |
39.6 |
26.9 |
“Other Taxes” column for gasoline includes gross receipts earnings tax collected at the wholesale level. The stated
rate of the tax is 7% (though the effective rate is higher) on the gross earnings of first sale of specific petroleum
products in the state. This rate is currently scheduled to increase on 7/1/13 to 8.1%. Diesel tax decreased on
7/1/10 by 5 cpg. Rate is adjusted annually. |
| Delaware |
23 |
22 |
0 |
An additional .9% gross receipts tax for the state hazardous substance cleanup fund is also assessed at the
wholesale level after yearly exclusions are met. (Title 7: 9114) |
| Washington DC |
23.5 |
23.5 |
0 |
|
| Florida |
4 |
4 |
30.4 |
“Other Taxes” column includes the state sales tax ($0.12) which is indexed to the CPI and decreased $0.001. The
“Other Taxes” also include the average of county option taxes: 9th-cent tax (up to $0.01), Local Option Tax (up to
$0.06), Additional Local Option (up to $0.05), and the State Comprehensive Enhanced Transportation System tax
(ranges from $0.055 to $0.066). The SCETS tax is indexed to the CPI and increased $0.001. Various state
environmental import taxes total $0.022 cents per gallon. |
| Georgia |
7.5 |
7.5 |
21.7 |
"Other Taxes" include sales taxes of 4% applied to stated average prices published by the state every six months.
The stated prices effective 3/31/2011 are $3.217 for gasoline and $3.584 for diesel. Other taxes also includes a
local sales tax applied that is comprised of county and city cpg taxes weighted by population. |
| Hawaii |
17 |
17 |
32.4 |
“Other Taxes” additional county taxes and 0.1-cpg environmental response tax and also sales tax amounts based
upon local and state rates. |
| Idaho |
25 |
25 |
0 |
|
| Illinois |
19 |
21.5 |
31.6 |
“Other Taxes” columns include 6.25% sales tax calculated off the retail price less federal and state excise taxes.
The columns also include a $0.003 per gallon tax for underground storage tank fund, and other local sales and
gasoline taxes. |
| Indiana |
18 |
16 |
25.6 |
“Other Taxes” columns include 7% sales tax (which is included on the retail price less federal and state excise
taxes as a 6.54% multiplier) and $0.01 per gallon inspection fee. For diesel, there is an additional 11-cpg surcharge
paid on a quarterly self-reporting basis. |
| Iowa |
21 |
22.5 |
1 |
“Other Taxes” columns include 1 cpg UST fee. Iowa tax on gasoline is based on percentage of ethanol sales
compared to total motor fuel [gasoline] sold. Tax on regular gasoline increased from 20.7 cpg to 21 cpg effective
7/1/08 through 6/30/09. |
| Kansas |
24 |
26 |
1 |
“Other Taxes” columns include 1 cpg environmental fee. |
| Kentucky |
21.1 |
18.1 |
1.4 |
Ten cents of the excise tax is indexed to the Average Wholesale Price not to exceed 10% of the tax in any year.
Excise tax includes 5 cpg supplemental highway user tax. “Other Taxes” columns include 1.4 cpg fee collected for
the underground storage tank fund. Supplemental highway user tax is 2 cpg for special fuels. Commercial carriers
pay surtax via a quarterly report of 3.6 cpg on gasoline and 8.4 cpg on special fuels |
| Louisiana |
20 |
20 |
0 |
|
| Maine |
29.5 |
30.7 |
1.5 |
“Other Taxes” columns include for gasoline: .07 cpg for Coastal and Inland Water fund, 1.38 cpg for Groundwater
Fund and 40 cpg/10,000 gallons for Petroleum Market Share Act. “Other Taxes” columns include for diesel: .07
cpg for Coastal and Inland Water Fund and .6 cpg for Groundwater Fund |
| Maryland |
23.5 |
24.3 |
0 |
|
| Massachusetts |
21 |
21 |
2.5 |
“Other Taxes” columns include 2.5 cpg UST fund tax |
| Michigan |
19 |
15 |
24.7 |
“Other Taxes” columns include 6% sales tax and 0.875 cpg for environmental regulation fee for refined petroleum
fund |
| Minnesota |
27.1 |
27.5 |
0.1 |
The excise tax increased effective 7/1/10 to 27.5 cpg (up .4 cpg). That rate is in effect until 6/30/11 after which it
will increase .5 cpg. “Other Taxes” column includes an inspection fee and will (at times) include a clean up fee of 2
cpg depending upon the level of environmental fund. The cleanup fee is in effect beginning 4/1/10 through
7/31/10 |
| Mississippi |
18 |
18 |
0.8 |
“Other Taxes” columns include 0.4 cpg Environmental Protection Fee. In Hancock, Harrison and Jackson counties
there is an additional 3 cpg Seawall tax. |
| Missouri |
17 |
17 |
0.3 |
Missouri also collects two additional fees on all sales of fuel - an agriculture inspection fee in the amount of 2.5
cents per 50 gallons (.0005 per gallon) and the transport load fee in the amount of $20.00 per 8,000 gallons (.0025
per gallon) - of around .3 cpg |
| Montana |
27 |
27.8 |
0.8 |
“Other Taxes” columns include 0.75-cpg fee assessed at the pump to go toward the state cleanup fund. |
| Nebraska |
26.4 |
26.4 |
0.9 |
The variable state motor fuel tax will be 5.4 cpg for the time period 1/1/11 - 6/30/11. “Other Taxes” columns include
0.9-cpg release prevention fee for gasoline and 0.3-cpg release prevention fee for diesel and other fuels. |
| Nevada |
23 |
27 |
10.1 |
“Other Taxes” columns include individual county taxes on gasoline, 0.75-cpg-cleanup fee, and .055 cpg inspection
fee |
| New Hampshire |
18 |
18 |
1.6 |
“Other Taxes” columns include 0.125 cpg for oil pollution control fund, and 1.5 cpg for UST cleanup fund. |
| New Jersey |
10.5 |
13.5 |
4 |
“Other Taxes” columns include 4 cpg Petroleum Products Gross Receipts Tax. |
| New Mexico |
17 |
21 |
1.8 |
“Other Taxes” columns include 1 cpg loading fee. |
| North Carolina |
35.2 |
41.2 |
0.3 |
“Other Taxes” columns include 0.25-cpg inspection tax. Excise tax consists of a 17.5 cpg flat rate plus a variable
wholesale price component or 7% of the average wholesale price of motor fuel during the preceeding 6-month base
period. The variable wholesale component is 25 cents per gallon. |
| New York |
8.1 |
8 |
42.7 |
The state imposes a 8 cpg motor and diesel fuel excise motor fuel tax, with an additional .05 cents per gallon
petroleum testing fee on gasoline only. Other taxes include a state sales tax adjusted based on population to
reflect the MCTD region (8.34 cpg) and general region (8 cpg) tax. The local county sales tax can be a cpg or a %
basis tax. Most counties impose a % based tax and "Other Taxes" reflects the blended rate applied to the state
average retail prices. The "Other Taxes" amount for gasoline was 42.66 cpg and chart values reflect rounding. |
| North Dakota |
23 |
23 |
0 |
|
| Ohio |
28 |
28 |
0 |
|
| Oklahoma |
16 |
13 |
1 |
“Other Taxes” columns include 1 cpg per gallon UST fee. |
| Oregon |
30 |
30 |
1 |
“Other Taxes” columns include additional optional county gasoline (ranging from 1 to 3 cpg) and city gasoline and
diesel taxes (ranging from 1 to 5 cpg). Effective 1/1/11, tax increased 6 cents per gallon. |
| Pennsylvania |
12 |
12 |
20.3 |
“Other Taxes” columns include 19.2 cent per gallon oil company franchise tax on liquid fuels (primarily gasoline)
and 26.1 cpg oil company franchise tax on fuels (primarily diesel). Also includes 1.1 cpg UST fee paid by retailers
on gasoline and diesel. Franchise tax based on the average wholesale price of gasoline during a 1-year period and
revised on 1/1 annually. Oil franchise tax increased 1.2 cpg for gasoline and 1.7 cpg for diesel on 01/01/06. |
| Rhode Island |
32 |
32 |
1 |
“Other Taxes” columns include 1 cent per gallon environmental protection regulatory fee of which 0.5 cpg goes to
the UST program and 0.5 cpg goes to the public transportation authority. |
| South Carolina |
16 |
16 |
0.8 |
“Other Taxes” columns include a 0.25 cpg inspection fee for inspection program and 0.50-cpg environmental fee
for UST cleanup. Assessed on all petroleum products at the wholesale level. |
| South Dakota |
22 |
22 |
2 |
“Other Taxes” columns include 2 cpg Tank Inspection Fee. E10 and anything less than E85 is taxed at 20 cpg; E85
is taxed at 10 cpg. |
| Tennessee |
20 |
18 |
1.4 |
“Other Taxes” columns include 1-cent special petroleum tax for gasoline and .4 cpg environmental assurance fee. |
| Texas |
20 |
20 |
0 |
|
| Utah |
24.5 |
24.5 |
0 |
|
| Vermont |
19 |
25 |
3.7 |
“Other Taxes” columns include 1 cpg license fee for UST fund for both gasoline and diesel and a motor fuel
transportation infrastructure fee valued at 2% of the average ppg of gasoline, less taxes, in the immediately prior
quarter (currently 5.72 cpg). A similar tax will be imposed is applied to diesel at a flat rate of 3 cpg. |
| Virginia |
17.5 |
17.5 |
2.7 |
“Other Taxes” columns include 0.6-cpg petroleum storage tank fee and 2.1% sales tax on motor fuels in localities
that are part of the Northern Virginia Transportation District or localities in a transportation district contiguous to
that district. |
| Washington |
37.5 |
37.5 |
0 |
|
| West Virginia |
20.5 |
20.4 |
11.7 |
On 11/20/09, SB 4004 was enacted and changed the average wholesale tax floor of $0.97 to $2.34. This change
will keep the current wholesale tax rate of 11.7 cpg for 2010. After that the wholesale tax rate cannot fluctuate
more than 10% from the previous year. |
| Wisconsin |
30.9 |
30.9 |
2 |
“Other Taxes” columns include 2-cpg UST fee on gasoline and diesel. |
| Wyoming |
13 |
13 |
1 |
“Other Taxes” columns include 1 cpg for UST cleanup fund. |
|
Please note the above rates are meant as only guidelines of pump taxes and may not represent the full tax amount at the pump.
Source: Compiled by GasBuddy Organization from various sources.
|