State and Provincial Motor Fuel Tax Rates for Heavy Vehicles
December 31, 2008
(in cents per gallon)
| State | Gas | Diesel | Notes (G: gasoline D: diesel; special fuels) |
| 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 | 21.5 | 22.5 | includes 0.3¢ clean-up fee paid at pump only |
| California | 41.678 | 36.6 | Includes 7.5% sales tax |
| Colorado | 22 | 20.5 | |
| Connecticut | 25 | 43.4 | Includes 6.3% wholesale tax, currently $.20G, $.155D |
| Delaware | 23 | 22 | |
| District of Columbia | 20 | 20 | |
| Florida | 20.67 | 31.07 | Includes 6% sales tax, unif. local tax, clean-up fee |
| Georgia | 15.8 | 16.7 | |
| Hawaii | 16 | 16 | includes 0.12 clean-up fee; plus 4% sales tax added at pump |
| Idaho | 25 | 25 | |
| Illinois | 34.3 | 37.5 | 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 | 22.5 | includes 1¢ clean-up fee, paid at pump only |
| Kansas | 24 | 26 | includes 1¢ clean-up fee, paid at pump only |
| Kentucky | 24.7 | 26.5 | Includes 3¢ surcharge on G, 6.9¢ on D, paid on report only; includes 1.4¢ tax fee paid at pump only |
| Louisiana | 20 | 20 | |
| Maine | 29.28 | 29.6 | 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 | includes 6% sales tax paid on report and 0.875¢ clean-up fee paid at pump only |
| Minnesota | 25.5 | 25.5 | |
| Mississippi | 18 | 18 | includes 0.4¢ clean-up fee paid at pump only |
| Missouri | 17 | 17 | |
| Montana | 27.75 | 27.75 | includes 0.75¢ clean-up fee paid at pump only |
| Nebraska | 26 | 26 | includes clean-up fees, 0.9¢ G, 0.3¢ D, paid at pump only |
| Nevada | 23 | 27 | Includes 0.75¢ inspection fee, paid at pump only, and clean-up fee |
| New Hampshire | 20.625 | 18 | includes 2.625¢ in clean-up fees paid at pump only |
| New Jersey | 14.5 | 17.5 | Includes petroleum tax |
| New Mexico | 18.875 | 21 | includes 1.875¢ load fee paid at pump only |
| New York | 39.1 | 37.35 | 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 | 29.9 | 29.9 | |
| 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 | 16 | includes 0.75¢ clean-up fees paid at pump only |
| South Dakota | 24 | 22 | includes 2¢ distributor tax, paid at pump only |
| Tennessee | 20 | 17 | 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 | 21 | 21 | Includes 2¢ surtax on G, 3.5¢ on D, paid on report only; 0.4¢ clean-up fee paid at pump only |
| Washington | 37.5 | 37.5 | |
| West Virginia | 32.2 | 32.2 | Includes 5% sales tax |
| Wisconsin | 32.9 | 32.9 | Includes clean-up fee |
| Wyoming | 14 | 14 | Includes clean-up fee, paid at pump only |
Canada(Tax Rate in CN cents/Liter) |
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| Province | Gas | Diesel | Notes |
| Alberta | 9 | 9 | |
| British Columbia | 16.84 | 17.69 | |
| 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 | 15.1 | 20.2 | |
| Quebec | 15.2 | 16.2 | |
| Saskatchewan | 15 | 15 | |
Courtesy: http://www.boe.ca.gov/sptaxprog/pdf/4q08_105.pdf
This page last updated: March 10, 2011