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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.

Download Gas Tax Map PDF
Alabama /122224Inspection fee
Arizona18119/3 LUST Tax
Arkansas24.50.324.8Environmental fee
California /1347.347.3Sales tax additional /8
Colorado 2222
Connecticut2525Sales tax additional
Delaware2323Plus 0.5% GRT
Florida /2414.318.3Sales tax added to excise /2
Hawaii /11616Sales tax additional
Idaho32133Clean water tax /7
Illinois /1381.139.1Sales tax add., env. & LUST fee /3
Indiana3030Sales tax additional /3
Iowa30.5131.5Environmental fee
Kansas 2424
Kentucky19.66.426User fee & underground storage tax /4 /3
Louisiana200.12520.125Inspection Fee
Maine3030 /5
Maryland /1236.736.7
Michigan26.34.97531.275/10 Delivery and Distribution charges & Evaporation Credit & MUSTFA fee. 6% Sales tax additional
Minnesota28.50.128.6Environmental & Inspect fee /5, /9 cleanup fee
Mississippi180.418.4Environmental fee
Missouri170.3217.32Inspection fee & transport load fee
Montana320.7532.75Petroleum Storage Cleanup fee
Nebraska16.31329.3Petroleum 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 York817.425.4Sales tax applicable, Petroleum Tax, Does not include 0.05 cents petroleum testing fee
North Carolina36.10.2536.35/4 Inspection tax
North Dakota2323
Ohio 38.538.5Plus 3 cents commercial
Oklahoma19120Environmental fee
Oregon /13636
Rhode Island34135LUST tax
South Carolina220.7522.75Inspection fee & environmental impact fee
South Dakota /128230Inspection fee
Tennessee /1261.427.4Petroleum Tax & Environmental Fee
Vermont12.118.7130.81Cleanup Fee, Trans. Fee & 2% tax
Virginia /1 16.20.616.8/6 Storage Tank Fee. /11
Washington /8 49.449.40.5% privilege tax
West Virginia20.515.235.7Sales tax added to excise
Wisconsin30.9232.9Petroleum Inspection fee
Wyoming23124License tax
Dist. of Columbia23.523.5
Federal18.30.118.4/7 LUST tax
Download Gas Tax Table PDF

LAST UPDATED: Oct. 1, 2019

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.

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