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Table ENI. Federal and State Motor Fuels Taxes'
<br />(Cents per Gallon)
<br />Motor Diesel Gasohol Motor Diesel Gasohol
<br />Gasoline Fuel Gasoline Fuel
<br />Federal. ..... 18.40 24.40 13.30 Mississippi' .......... 18.00 18.00 18.00
<br />Average State Tax .. , .. 22,44 22.95 21.95 Missouri' .... , ..... 17,00 17.00 17.00
<br />Montana' .......... 27.00 27.75 22.95
<br />Alabama' .......... 18.00 21,00 18.00 Nebraska .......... 27.10 27.10 27.10
<br />Alaskan ................. 8.00 8,00 8.00 Nevada' .......... 23.00 27.00 23.00
<br />Arizona .... , ..... . 18.00 18.00 18,00 New Hampshire.. , ... 19.63 19.63 19.63
<br />Arkansas .......... 21.50 22,50 21.50 New Jersey' .. , ..... 10,50 13.50 10.50
<br />California .......... 35.30 18.00 18.00 New Mexico ..... , . , 18,90 22.90 18.90
<br />Colorado.... , , ..... 22,00 20,50 22.00 New York 9.......... 24.35 22.55 24.35
<br />Connecticut', , ....... 25.00 39,60 25.00 North Carolina ...... 31.90 31.90 31.90
<br />Delaware .... , ..... 23.00 22.00 23.00 North Dakota . , ..... 23.00 23.00 23.00
<br />District of Columbia .... 23.50 23.50 23.50 Ohio ............ 28.00 28.00 28.00
<br />Florida .... , ... ... 16.00 29,60 16.00 Oklahoma ......... 17.00 14.00 17.00
<br />Georgia 34......... I . 7.50 7.50 7.50 Oregon'........... 24.00 24.00 24.00
<br />Hawaii••..... , .. . , , 17.00 17.00 17.00 Pennsylvania ....... 31.20 38.10 31.20
<br />Idaho .... . ....... . 25.00 25.00 25.00 Rhode Island........ 32,00 32,00 32.00
<br />Illinois •• .......... , 19.00 21.50 19.00 South Carolina' ...... 16.00 16,00 16.00
<br />Indiana• . , ......... 18.00 16.00 18.00 South Dakota ....... 24.00 24.00 22.60
<br />Iowa• ............. 21.00 22.50 19.00 Tennessee ...... , .. 21.40 18.40 21.40
<br />Kansas .. ....... , .. 24.00 26.00 24.00 Texas ........ .. , . 20.00 20.00 20.00
<br />Kentucky ... , ...... 24,50 21,50 24,50 Utah ............. 24.50 24.50 24.50
<br />Louisiana .......... 20.00 20.00 20.00 Vermont•...... .... 24.90 29.00 24.90
<br />Maine , ..... ...... 29.50 30.70 29.50 Virginia• .......... 17.50 17.50 17.50
<br />Maryland .... , ..... 23.50 24.25 23.50 Washington', .. , ..... 37.50 37.50 37.50
<br />Massachusetts... , .... 21.00 21.00 21.00 West Virginia . . . . . 32.20 32.20 32.20
<br />Michigan• ........ .. 19.00 15.00 19.00 Wisconsin ......... 32.90 32.90 32.90
<br />Minnesota . , , .. , .. , . 27.50 27.50 27.50 Wyoming... , ..... , 14.00 14.00 14.00
<br />`This figure lists rates of general application (including, but not limited to, excise taxes, environmental taxes, special taxes, and Inspec-
<br />tion fees) , exclusive of county and local taxes, Rates are also exclusive of any State taxes based on gross or net receipts. The State rates are ef-
<br />fective July 1, 2010.
<br />'The Federal tax on motor gasoline and diesel fuel increased to 18.4 and 24.4 cents, respectively, on October 1, 1997. The Federal tax on
<br />gasohol increased to 133 cents on January 1, 2005,
<br />3 Additional State taxes are levied as follows: California: 2,25 percent sales tax on gasoline, 8.25 percent sales tax on diesel fuel; Connect-
<br />icut: 7.0 percent gross earnings tax; Georgla:4 percent Prepaid State Tax; Hawaii: 4 percent gross income tax, $1.05 per barrel Environmental
<br />Response, Energy, and Food Security Tax; Illinois: 6,25 percent sales tax (suspended for the period beginning July 1, 2000, and ending De-
<br />cember 31, 2000); Indiana: 7 percent sales tax (suspended for the period between July 1, 2000 and September 15, 2000); Iowa: 1.0 cent per gal-
<br />lonEnvironmental Protection Charge; Michigan: 6 percent sales tax; New Jersey: gross receipts tax of 4 cents per gallon for on -highway use
<br />fuels; New York: 8.0 cents per gallon State sales tax in addition to local sales taxes; Virginia: 2 percent sales tax in areas where mass transit
<br />systems exist; Vermont: Motor Fuels Transportation Infrastructure Assessment Fee (subject to change on a quarterly basis for gasoline and
<br />3.0 cents per gallon on diesel fuel).
<br />'Local option taxes (LOTS) are allowed. InFlorida, the State assesses a State ComprehensiveEnhanced TransportationSystem (SCETS)
<br />tax on gasoline which is two-thirds of each county's rate. In addition, the State collects a "ninth cent tax" and asecond local tax. These taxes
<br />add an unweighted average of 15,0 cents to the gasoline State tax. In Hawaii, LOTS are as follows: Honolulu: 16.5 cents per gallon; Maui:
<br />16.0 cents per gallon; Hawaii: 8.8 cents per gallon; Kauai: 13.0 cents per gallon. In Nevada, additional county taxes on gasoline range from 5
<br />to 10 cents per gallon.
<br />. The State of Alaska suspended its motor fuels taxes on all fuel types and uses for a period of one year beginning September 1, 2008 and
<br />ending August 31, 2009.
<br />153 U.S. Energy Information Administration/Petroleum Marketing Monthly March 2011
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