New Resource! Variable-Rate State Gas Tax Handout

A variable-rate gasoline tax is a tax which adjusts the cents-per-gallon charge at the pump based off of a pre-determined formula, chosen by lawmakers to ensure the tax keeps pace with various economic factors such as general inflation (Consumer Price Index or similar), the wholesale price of gasoline (price of gasoline at the distributor level), highway construction costs, or other dynamics.

ARTBA’s Transportation Investment Advocacy Center has created a one-page guide on variable-rate state gas taxes.

This document is part of a series of one-page guides on transportation funding methods. View the TIAC Funding Techniques page for additional handouts.