State Motor Fuel Excise Taxes

This page contains the latest information on state motor fuel tax rates. A map is available as well as a chart with information on each state’s gas tax and fees.

Visit the Variable-Rate State Gas Taxes page to learn more about how some states have moved away from a flat excise tax and automatically adjust their motor fuel taxes based off of the wholesale price of gasoline, general economic inflation, or other factors.

For a list of recent gas tax legislative changes, visit the ‘Campaign Case Studies‘ tab.

Gasoline Fuel Tax Rates as of January 2017 (cents)    
Alabama /116218Inspection fee
Arizona18119/3 LUST Tax
Arkansas21.50.321.8Environmental fee
California /1327.827.8Sales tax additional /8
Colorado 2222
Connecticut2525Sales tax additional
Delaware2323Plus 0.5% GRT
Florida /2413.417.4Sales tax added to excise /2
Hawaii /11717Sales tax additional
Idaho32133Clean water tax /7
Illinois /1191.120.1Sales tax add., env. & LUST fee /3
Indiana1818Sales tax additional /3
Iowa30.7131.7Environmental fee
Kansas 2424
Kentucky19.66.426User fee & underground storage tax /4 /3
Louisiana200.12520.125Inspection Fee
Maine3030 /5
Maryland /1233.533.5
Michigan26.34.87531.175/10 Delivery and Distribution charges & Evaporation Credit & MUSTFA fee. 6% Sales tax additional
Minnesota28.50.128.6Environmental & Inspect fee /5, /9
Mississippi180.418.4Environmental fee
Missouri170.317.3Inspection fee & transport load fee
Montana270.7527.75Petroleum Storage Cleanup fee
Nebraska26.40.927.3Petroleum fee /5
Nevada /1230.80523.805Inspection & cleanup fee
New Hampshire22.21.62523.825Oil discharge cleanup fee
New Jersey33.5437.5Petroleum fee
New Mexico171.87518.875Petroleum loading fee
New York816.224.2Sales tax applicable, Petroleum Tax, Does not include 0.05 cents petroleum testing fee
North Carolina34.30.2534.55/4 Inspection tax
North Dakota2323
Ohio 2828Plus 3 cents commercial
Oklahoma16117Environmental fee
Oregon /13030
Rhode Island33134LUST tax
South Carolina160.7516.75Inspection fee & environmental impact fee
South Dakota /128230Inspection fee
Tennessee /1201.421.4Petroleum Tax & Environmental Fee
Vermont12.114.426.5Cleanup Fee & Trans. Fee. Does not include 2% tax
Virginia /1 16.20.616.8/6 Storage Tank Fee. /11
Washington /8 49.449.40.5% privilege tax
West Virginia20.511.732.2Sales tax added to excise
Wisconsin30.9232.9Petroleum Inspection fee
Wyoming23124License tax
Dist. of Columbia23.523.5
Federal18.30.118.4/7 LUST tax

2013 – 2017 State Gas Tax Changes

From 2013-2018, 27 states increased or adjusted taxes on motor fuel to support needed transportation investments. For a quick summary on the states and legislation, download our handout.

SOURCE: Federation of Tax Administrators, Federal Highway Administration, state websites States in bold have variable gas tax rates.
/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 3 cents; SD and TN, one cent; and VA 2%.
/2 Local taxes for gasoline and gasohol vary from 12.6 cents to 18.6 cents. Plus a 2.2 cent per gallon pollution tax.
/3 Carriers pay an additional surcharge equal to AZ-8 cents, IL-12.3 cents (g) 13.5 cents (d), IN-11 cents, KY-2% (g) 4.7% (d).
/4 Tax rate is based on the average wholesale price and is adjusted quarterly. The actual rates are: KY, 9%; and NC, 17.5¢ + 7%.
/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 3.5 cents.
/7 Tax rate is reduced by the percentage of ethanol used in blending (reported rate assumes the max. 10% ethanol).
/8 California gasoline subject to 2.25% sales tax.
/9 Clean-up fee of 2 cents is only effective for four months out of every year.
/10 Delivery and Distribution charges total 4.5 cents per gallon. The 0.875 cents MUSTFA fee is a Michigan-specific environmental regulation fee for the refined petroleum fund.
/11 On Feb. 23, 2013 the Virginia Legislature approved an overhaul of the transportation funding system which replaces the gas tax with a 3.5% wholesale motor fuel tax, a 0.3% increase in the nonfood sales tax, and registration fee increase for hybrid, electric and alternative-fuel vehicles.
/12 Maryland’s gas tax increased on July 1, 2013 to 27.3 cents per gallon, up from 23.5. It is now indexed to adjust for inflation.
/13 Each new fiscal year the California Board of Equalization may adjust the rate of the motor vehicle fuel excise tax. Sales tax prepayment rates are not included above.