State News


Jan. 3: Nine States Adjust Gas Tax Jan. 1

The New Year brought adjusted motor fuel taxes to nine states, with seven states increasing their motor fuel taxes and two states decreasing the tax. Of the states that increased their motor fuel taxes, three of them—Florida, Georgia and North Carolina—did so based on...

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April 14: State Transportation Funding Roundup

Nebraska lawmakers April 12 approved a bill that will create a state transportation infrastructure bank. Initial funding includes $50 million from the state’s rainy day fund and the 2 cents-per-gallon gas tax increase, which was signed into law in 2015. The bill also...

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Nebraska Ballot Measure Results



Fuel Taxes

Electric Vehicle Fee: A $75 alternative fuel fee is imposed on any vehicles that do not use motor fuels. The fee is charged when the vehicle is registered, and every time the registration is renewed.

Excise Tax: All special fuels (including gasohol, biodiesel, CNG and LNG) are taxed at the state motor fuels tax rate of 7.5 cents-per-gallon or GGE, plus the motor fuel s retailer tax of 2.8 cents-per-gallon or GGE.

** Variable-Rate Formula: Three components to the state gas tax—variable, fixed, and wholesale. Gas tax includes a 16.3 cents-per-gallon flat excise tax (increased May 2015, fully implemented January 2019); a 5 percent tax on the average wholesale price of fuel (charged to producers, suppliers, distributors, wholesalers, importers and retailers of motor fuels); and a variable rate tax which is increased as needed by the state legislature to ensure adequate funding for transportation projects.

Fee/Tax in addition to Gas Excise Tax: Petroleum fee (0.9 cent-per-gallon).

*Federal funding percentages are from an ARTBA analysis of FHWA Highway Statistics data, total ten year average 2004-2013 from tables SF-1 and SF-2. The percent is the ratio of federal aid reimbursements to the state and total state capital outlays and is indicative of the importance of the federal aid program to state capital spending for highways and bridges. Does not include local capital spending. Federal highway reimbursements are primarily used for capital outlays, including construction, right of way and engineering, but are also used for debt service for GARVEE bonds.