| 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 | $.2975 |
Per Gallon; And a Petroleum Storage Fee of $.0075 Per Gallon. |
Yes | ||
| Nebraska | Diesel | $0.248 |
Per Gallon; Plus Petroleum Release Remedial Action Fee of 0.3 Cents Per Gallon. |
Yes | ||
| Nevada | Diesel | $0.27 |
Per Gallon; Plus Cleanup Fee of $0.0075 Per Gallon. |
Yes | ||
| New Hampshire | Diesel | $0.23825 |
Per Gallon; Oil Discharge Fee of $0.0125 Per Gallon. |
Yes | ||
| New Jersey | Diesel | $0.135 | Per Gallon | No | ||
| New Mexico | Diesel | $0.21 |
Per Gallon; A Petroleum products loading fee is imposed for the privilege of loading special fuel from a rack at a refinery or a pipeline terminal in the state into a cargo tank, or for importing special fuel for resale or consumption.This fee is charged per load of 8,000 gallons of special fuel. The rate is $150 per load. |
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| New York | Highway Diesel | $0.173 |
Per Gallon; Plus Petroleum Testing Fee of $0.05 Per Gallon. |
Yes | ||
| North Carolina | Diesel | $0.385 |
Per Gallon; Plus : Inspection Fee $0.0025 Per Gallon |
Yes | Starting January 1, 2023, through December 31, 2023 Diesel tax Rate is 40.5 Cents Per Gallon. | |
| North Dakota | Undyed Diesel | $0.23 | Per Gallon | No | ||
| Dyed Diesel | $0.04 | |||||
| Ohio | Diesel | $0.47 | Per Gallon | No | ||
| Oklahoma | Diesel | $0.19 |
Per Gallon; Assessment Fee: $0.01 Per Gallon |
Yes | ||
| Oregon | Diesel | $0.38 | Per Gallon | No | ||
| Pennsylvania | Diesel | $0.741 |
Per Gallon; A 1.1 Cent Per Gallon Underground Storage Tank Fee. |
Yes | In 2023, diesel tax rate is 78.5 cents per gallon. | |
| Rhode Island | Diesel | $0.37 | Per Gallon | No | Beginning July 1, 2023 | |
| South Carolina | Diesel | $0.28 |
Per Gallon; An Environmental Impact Fee Charge of $0.0050 Per Gallon; An Inspection Fee Charge of $0.0025 Per Gallon. |
Yes |
||
| South Dakota | Diesel | $0.28 | Per Gallon | No | ||
| Tennessee | Undyed Diesel | $0.27 | Per Gallon |
Yes |
||
|
Dyed Diesel (tax exempt from Motor Fuel Tax if used off road (but subject to Sales/Use Tax)) |
$0.27 |
Per Gallon; Plus an Environmental Assurance Fee: $0.004 Per Gallon; Special Tax: $0.01 Per Gallon |
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| Texas | Diesel | $0.20 | Per Gallon |
No |
||
| Utah | Diesel | $0.492 |
Per Gallon; An Environmental Assurance Fee of $0.0065 Per Gallon. |
Yes |
Effective Jan 1, 2024. Previous rate $0.319 |
|
| Virginia | Diesel | $0.308 |
Per Gallon; A Storage Tank Fee of $0.006 Per Gallon. |
Yes | Effective July 1 2023 | |
| Washington | Diesel | $0.494 |
Per Gallon; Plus Petroleum Products Tax: Rate of 0.0015 on the Wholesale Value on the Product. |
Yes | ||
| West Virginia | Undyed Diesel | $0.3570 | Per Gallon | No | ||
| Dyed Diesel | $0.1520 | Per Gallon | ||||
| Biodiesel | $0.3570 | Per Gallon | ||||
| Wisconsin | Undyed Diesel/Dyed Diesel/Biodiesel | $0.309 |
Per Gallon; Petroleum Inspection Fee: $0.02/gal |
Yes | ||
| Wyoming | Undyed Diesel/Biodiesel | $0.24 | Per Gallon | No | ||
| Dyed Diesel | $0.01 | Per Gallon |