State / Local | Tax Type | Tax Rate | Tax Basis | Fee | Note | Last Updated |
---|---|---|---|---|---|---|
Alabama | Diesel | $0.30 |
Per Gallon |
Yes | 04/25/24 | |
Dyed Diesel (Inspection Fee) |
$0.02 |
Per Gallon | 04/25/24 | |||
Dyed Diesel (Inspection Fee) |
$0.00025 |
Per Gallon | For vessels, railroad locomotives, tractors used for agriculture purposes & wood preservation. | 04/25/24 | ||
Undyed Diesel (Inspection Fee) |
$0.02 |
Per Gallon | 04/25/24 | |||
Alaska | Diesel | $0.08 |
Per Gallon |
Yes | 04/25/24 | |
Refined Fuel Surcharge |
$0.0095 |
Per Gallon | Tax on refined fuel sold, transferred or used in Alaska. | 04/25/24 | ||
Arizona | Diesel: Use Class Vehicle |
$0.26 |
Per Gallon | No | 04/25/24 | |
Diesel: Light or Exempt Vehicle |
$0.18 |
Per Gallon | 04/25/24 | |||
Arkansas | Diesel |
$0.285 |
Per Gallon | No | 04/25/24 | |
Biodiesel |
$0.285 |
Per Gallon | 04/25/24 | |||
Dyed Diesel |
$0.06 |
Per Gallon | 04/25/24 | |||
Petroleum Environmental Assurance Fee |
$0.003 |
Per Gallon | 04/25/24 | |||
California | Diesel |
$0.441 |
Per Gallon | No | 04/25/24 | |
Colorado | Diesel | $0.205 |
Per Gallon |
Yes | 04/25/24 | |
Environmental Response Charge |
$0.00625 |
Per Gallon | This fee is charged on gasoline and special fuel, including dyed fuel, but is not charged on CNG, LNG, or LPG. | 04/25/24 | ||
Perfluoroalkyl and Polyfluoroalkyl Substances Fee (PFAS) Charge |
$0.003125 |
Per Gallon | This fee is charged on gasoline and special fuel including dyed fuel, but is not charged on Aviation Jet Fuel, Aviation Gasoline, CNG, LNG, or LPG. | 04/25/24 | ||
Road Usage Fee |
$0.03 |
Per Gallon |
This fee is charged on the gasoline and special fuel, but is not charged on Aviation Jet Fuel, Aviation Gasoline, CNG, LNG, and LPG. |
04/25/24 | ||
Connecticut | Diesel |
$0.492 |
Per Gallon | No | 04/26/24 | |
Delaware | Diesel |
$0.22 |
Per Gallon | No | 04/26/24 | |
District of Columbia | Diesel |
$0.235 |
Per Gallon | No | 04/26/24 | |
Florida | Undyed Diesel |
$0.04 |
Per Gallon | No | 04/26/24 | |
Georgia | Diesel |
$0.362 |
Per Gallon | No | 04/26/24 | |
Hawaii | Diesel |
$0.16 |
Per Gallon | No | 04/26/24 | |
Idaho | Diesel |
$0.32 |
Per Gallon | No | 04/26/24 | |
Biodiesel |
$0.32 |
Per Gallon | 04/26/24 | |||
Illinois | Diesel |
$0.529 |
Per Gallon | Yes | 04/26/24 | |
Environmental Impact Fee |
$0.008 |
Per Gallon | 04/26/24 | |||
Underground Storage Tank Tax |
$0.003 |
Per Gallon | 04/26/24 | |||
Indiana | Diesel |
$0.57 |
Per Gallon | No | 04/26/24 | |
Iowa | Diesel including Biodiesel B-10 and Lower (Special Undyed Fuel) | $0.325 | Per Gallon | No | 04/26/24 | |
Biodiesel B-11 or Higher Undyed |
$0.298 |
Per Gallon | 04/26/24 | |||
Kansas | Diesel |
$0.26 |
Per Gallon | No | 04/26/24 | |
Environmental Assurance Fee |
$0.01 |
Per Gallon | 04/26/24 | |||
Kentucky | Diesel | $0.257 |
Per Gallon |
Yes | 04/26/24 | |
Diesel (Highway User Motor Fuel Tax) |
$0.02 |
Per Gallon | 04/26/24 | |||
Petroleum Environmental Assurance Fee |
$0.014 |
Per Gallon | 04/26/24 | |||
Louisiana | Diesel |
$0.20 |
Per Gallon |
Yes | 04/26/24 | |
Inspection Fee |
$0.00125 |
Per Gallon | 04/26/24 | |||
Maine | Diesel |
$0.312 |
Per Gallon | No | 04/26/24 | |
Biodiesel |
$0.287 |
Per Gallon | 04/26/24 | |||
Maryland | Diesel |
$0.4775 |
Per Gallon | No | 04/26/24 | |
Biodiesel |
$0.4775 |
Per Gallon | 04/26/24 | |||
Massachusetts | Diesel |
$0.24 |
Per Gallon | No | 04/26/24 | |
Michigan | Diesel |
$0.30 |
Per Gallon | No | 04/26/24 | |
Minnesota | Biodiesel |
$0.285 |
Per Gallon | Yes | 04/26/24 | |
Biodiesel (Inspection Fee) | $0.001 | Per Gallon | 04/26/24 | |||
Undyed Diesel | $0.285 |
Per Gallon |
04/26/24 | |||
Undyed Diesel (Inspection Fee) |
$0.001 |
Per Gallon | 04/26/24 | |||
Mississippi | Dyed Diesel |
$0.0575 |
Per Gallon | 04/26/24 | ||
Dyed Diesel (Environmental Protection Fee) |
$0.004 |
Per Gallon | 04/26/24 | |||
Undyed Diesel |
$0.18 |
Per Gallon | 04/26/24 | |||
Undyed Diesel (Environmental Protection Fee) |
$0.004 |
Per Gallon | 04/26/24 | |||
Missouri | Diesel | $0.245 |
Per Gallon |
Yes | 04//26/24 | |
Agriculture Inspection Fee |
$0.0007 |
Per Gallon | 04//26/24 | |||
Transport Load Fee |
$0.004 |
Per Gallon | 04//26/24 | |||
Montana | Diesel |
$0.2975 |
Per Gallon |
Yes | 04/29/24 | |
Petroleum Storage Cleanup Fee |
$0.0075 |
Per Gallon | 04/29/24 | |||
Nebraska | Diesel | $0.291 |
Per Gallon |
Yes | 04/29/24 | |
Petroleum Release Remedial Action Fee |
$0.30 |
Per Gallon | 04/29/24 | |||
Nevada | Diesel | $0.27 |
Per Gallon |
Yes | 04/29/24 | |
Cleanup Fee |
$0.0075 |
Per Gallon | 04/29/24 | |||
New Hampshire | Diesel | $0.222 |
Per Gallon |
Yes | 04/29/24 | |
Oil Discharge and Disposal Fee |
$0.015 |
Per Gallon | 04/29/24 | |||
Oil Discharge or Spillage in Surfacewater or Groundwater Fee |
$0.00125 |
Per Gallon | 04/29/24 | |||
New Jersey | Diesel |
$0.135 |
Per Gallon | No | 04/29/24 | |
New Mexico | Diesel | $0.21 |
Per Gallon |
Yes | 04/29/24 | |
Petroleum Products Loading Fee | $150 | Per 8,000 Gallons | Imposed for privilege of loading gasoline or special fuel from a rack at a refinery or pipeline terminal in the state into a cargo tank, or importing gasoline or special fuel for resale or consumption. | 04/29/24 | ||
New York | Highway Diesel | $0.1555 |
Per Gallon |
Yes | 04/29/24 | |
Petroleum Testing Fee | $0.05 | Per Gallon | 04/29/24 | |||
North Carolina | Diesel | $0.404 |
Per Gallon |
Yes | 04/29/24 | |
Inspection Fee |
$0.0025 | Per Gallon | 04/29/24 | |||
North Dakota | Undyed Diesel |
$0.23 |
Per Gallon | No | 04/29/24 | |
Dyed Diesel |
$0.04 |
Per Gallon | 04/29/24 | |||
Ohio | Diesel |
$0.47 |
Per Gallon | No | 04/29/24 | |
Oklahoma | Diesel | $0.19 |
Per Gallon |
Yes | 04/29/24 | |
Assessment Fee |
$0.01 |
Per Gallon | 04/29/24 | |||
Oregon | Diesel |
$0.40 |
Per Gallon | No | 04/29/24 | |
Pennsylvania | Diesel | $0.741 |
Per Gallon |
Yes | 04/29/24 | |
Underground Storage Tank Fee |
$0.011 |
Per Gallon | 04/29/24 | |||
Rhode Island | Diesel |
$0.37 |
Per Gallon | No | 04/29/24 | |
South Carolina | Diesel | $0.28 |
Per Gallon |
Yes |
04/29/24 | |
Environmental Impact Fee |
$0.005 |
Per Gallon | 04/29/24 | |||
Inspection Fee |
$0.0025 |
Per Gallon | 04/29/24 | |||
South Dakota | Diesel |
$0.28 |
Per Gallon | Yes | 04/29/24 | |
Tank Inspection Fee |
$0.02 |
Per Gallon | 04/29/24 | |||
Tennessee | Dyed Diesel |
$0.27 |
Per Gallon |
Yes |
Tax exempt from motor fuel if used for off road. | 04/29/24 |
Undyed Diesel |
$0.27 |
Per Gallon | 04/29/24 | |||
Environmental Assurance Fee |
$0.004 |
Per Gallon | 04/29/24 | |||
Special Tax |
$0.01 |
Per Gallon |
04/29/24 | |||
Texas | Diesel | $0.20 | Per Gallon |
No |
04/29/24 | |
Utah | Diesel | $0.365 |
Per Gallon |
Yes |
|
04/29/24 |
Environmental Assurance Fee |
$0.0065 |
Per Gallon | 04/29/24 | |||
Vermont | Diesel |
$0.02 |
Per Gallon | Yes | 04/29/24 | |
Petroleum Distributor Licensing Fee |
$0.01 |
Per Gallon | 04/29/24 | |||
Virginia | Diesel | $0.308 |
Per Gallon |
Yes | 04/29/24 | |
Storage Tank Fee |
$0.006 |
Per Gallon | 04/29/24 | |||
Washington | Diesel (Combined Rate) | $0.738 |
Per Gallon |
Yes | This is a combined rate of a State Rate of $0.494 and a Federal Rate of $0.244. | 04/29/24 |
Petroleum Products Tax |
$0.003 |
Per Gallon | Taxed on the first possession of petroleum products in Washington and imposed on the wholesale value of petroleum products. | 04/29/24 | ||
West Virginia | Biodiesel (Combined Rate) |
$0.357 |
Per Gallon | No | Combination of a flat rate of $0.205 and a variable rate of $0.152. | 04/29/24 |
Dyed Diesel (Variable Rate) |
$0.152 |
Per Gallon | 04/29/24 | |||
Undyed Diesel (Combined Rate) |
$0.357 |
Per Gallon | Combination of a flat rate of $0.205 and a variable rate of $0.152. | 04/29/24 | ||
Wisconsin | Biodiesel/Dyed Diesel/ Undyed Diesel | $0.309 |
Per Gallon |
Yes | 04/29/24 | |
Petroleum Inspection Fee |
$0.02 |
Per Gallon | 04/29/24 | |||
Wyoming | Biodiesel/Undyed Diesel | $0.24 | Per Gallon | No | 04/29/24 | |
Dyed Diesel | $0.01 | Per Gallon | 04/29/24 |