STATE AND PROVINCIAL MOTOR FUEL TAX RATES
FOR HEAVY VEHICLES
|
July 1, 2007
|
(in cents per gallon)
|
|
State
|
Gas
|
Diesel
|
Notes
|
| Alabama |
16
|
19
|
|
| Alaska |
8
|
8
|
|
| Arizona |
18
|
26
|
includes
1¢ clean-up fee, paid at pump only; 1¢ credit on D available
by application |
| Arkansas |
21.8
|
22.8
|
includes
0.3¢ clean-up fee paid at pump only |
| California |
41.678
|
36.7
|
Includes
7.5% sales tax |
| Colorado |
22
|
20.5
|
|
| Connecticut |
36
|
37
|
Includes
6.3% wholesale tax, currently $.20G, $.155D |
| Delaware |
23
|
22
|
|
| District
of Columbia |
20
|
20
|
|
| Florida |
27.67
|
30.57
|
Includes
6% sales tax, unif. local tax, clean-up fee |
| Georgia |
17.3
|
16.3
|
|
| Hawaii |
16
|
16
|
includes
0.12 clean-up fee; plus 4% sales tax added at pump |
| Idaho |
25
|
25
|
|
| Illinois |
32.9
|
36.7
|
includes
6.25% sales tax paid on report; 1.1¢ clean-up fee paid at pump
only |
| Indiana |
29
|
27
|
D
includes 11¢ surtax, paid on report only; G 15¢ at pump
but
16¢ on report, plus surtax |
| Iowa |
21.7
|
23.5
|
includes
1¢ clean-up fee, paid at pump only |
| Kansas |
24
|
26
|
includes
1¢ clean-up fee, paid at pump only |
| Kentucky |
22.9
|
24.2
|
Includes
3 ¢ surcharge on G, 6.9¢ on D, paid on report only; includes 1.4 cent
tax fee paid at pump only |
| Louisiana |
20
|
20
|
|
| Maine |
29.28
|
29.32
|
includes
0.98¢ G and 0.52¢ D clean-up fees, paid at pump only |
| Maryland |
23.5
|
24.25
|
|
| Massachusetts |
21
|
21
|
|
| Michigan |
36.617
|
31.275
|
includes
6% sales tax paid on report and 0.875¢ clean-up fee paid at pump
only |
| Minnesota |
20
|
20
|
|
| Mississippi |
18.4
|
18.4
|
includes
0.4¢ clean-up fee paid at pump only |
| Missouri |
17
|
17
|
|
| Montana |
27.75
|
28.5
|
includes
0.75¢ clean-up fee paid at pump only |
| Nebraska |
27.9
|
27.3
|
includes
clean-up fees, 0.9¢ G, 0.3¢ D, paid at pump only |
| Nevada |
23.81
|
27.81
|
Includes
0.75¢ inspection fee, paid at pump only, and clean-up fee |
| New
Hampshire |
20.625
|
20.625
|
includes
2.625¢ in clean-up fees paid at pump only |
| New
Jersey |
14.5
|
17.5
|
Includes
petroleum tax |
| New
Mexico |
18.875
|
22.875
|
includes
1.875¢ load fee paid at pump only |
| New
York |
38.6
|
36.85
|
includes
8¢ sales tax, and petroleum tax, paid on report; clean-
up fees of 0.35¢ G and 0.3¢ D, paid at pump only |
| North
Carolina |
29.7
|
29.7
|
|
| North
Dakota |
23
|
23
|
|
| Ohio |
28
|
28
|
|
| Oklahoma |
16
|
13
|
|
| Oregon |
24
|
0
|
D
taxed through weight-distance tax |
| Pennsylvania |
31.2
|
38.1
|
Includes
petroleum tax |
| Rhode
Island |
30
|
30
|
|
| South
Carolina |
16.75
|
16.75
|
includes
0.75¢ clean-up fees paid at pump only |
| South
Dakota |
24
|
24
|
includes
2¢ distributor tax, paid at pump only |
| Tennessee |
21.4
|
18.4
|
Includes
1¢ inspection fee and $.04 clean-up fee paid at pump only |
| Texas |
20
|
20
|
|
| Utah |
24.5
|
24.5
|
|
| Vermont |
20
|
26
|
Includes
clean-up fee |
| Virginia |
22.4
|
22.4
|
Includes
2¢ surtax on G, 3.5¢ on D, paid on report only; 0.4¢ clean-up
fee paid at pump only |
| Washington |
36
|
36
|
|
| West
Virginia |
31.5
|
31.5
|
Includes
5% sales tax |
| Wisconsin |
32.9
|
32.9
|
Includes
clean-up fee |
| Wyoming |
14
|
14
|
Includes
clean-up fee, paid at pump only |
| U.S. |
18.4
|
24.4
|
Includes
Underground Storage Tank tax |
| G:
gasoline D: diesel; special fuels |
CANADA
|
(Tax Rate in
CN cents/Liter)
|
|
Province
|
Gas
|
Diesel
|
| Alberta |
9 |
9 |
| British
Columbia |
14.5 |
15 |
| Manitoba |
11.5 |
11.5 |
| New
Brunswick |
10.7 |
16.9 |
| Newfoundland |
16.5 |
16.5 |
| Nova
Scotia |
15.5 |
15.4 |
| Ontario |
14.7 |
14.3 |
| Prince
Edward Island |
20.3 |
19.8 |
| Quebec |
15.2 |
16.2 |
| Saskatchewan |
15 |
15 |
| Northwest
Territories |
10.7 |
9.1 |
| Yukon
Territory |
6.2 |
7.2 |
