Fuel Tax State Comparison

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State Comparison

State

Gasoline

Special Diesel

Gasohol

Propane

Biodiesel

Comments

Alabama

0.2900

0.3000

0.2900

0.3000

Alaska

Arizona

.1800

.2600

.1800

.2600

Vehicles less than 3 axles and with declared GVW under 26,001 lbs are taxed at 18¢/gal

Arkansas

0.2470

0.2850

0.2470

.1650

0.2850

Effective October 1, 2023, Arkansas tax rate for Gasoline increased to 24.7 cents per gallon along with Ethanol and Methanol. The Diesel tax rate increased to 28.5 cents per gallon along with Biodiesel

California

1.0230

0.0600

1.0230

CNG to be reported for each 100 cubic feet at standard pressure and temperature. A blend of Alcohol when containing not more than 15% Gasoline or Diesel should be reported as E-85 or M-85. Dimethyl Ether (DM) and Dimethyl Ether-Liquified Petroleum Gas Blends (DME/LPG) should be reported under Propane.

Colorado

.2600

.2850

.2600

.1350

.2850

Connecticut

.2500

.5240

.2500

.2600

.5240

See Announcement 2024(1) Conversion Factors on Motor Vehicle Fuels Occurring In Gaseous Form for information about conversion factors for compressed natural gas and propane. See Announcement 2024(2) Motor Vehicle Fuels Tax Rate on Diesel Fuel Effective July 1, 2024.

Delaware

.2300

.2200

.2300

.2200

District of Columbia (DC)

Florida

0.4040

0.4027

0.4040

0.4027

Effective July 1, 2018, the current exemption of natural gas fuel (LNG and CNG) from the taxes imposed by Chapters 206 and 212, F.S., was extended through December 31, 2022. Governor Ron DeSantis has signed into law (HB 7071) a one-month Fuel Tax Holiday. All motor carriers who are licensed with the International Fuel Tax Association (IFTA), traveling in Florida, and purchasing gasoline products will see a reduced tax rate from October 1, 2022, through October 31, 2022. The reduced tax rate does not apply to Diesel. IFTA returns are still required to be filed for the quarter that includes this Tax Holiday. All miles traveled and fuel purchases must be reported on IFTA returns to accurately reflect miles per gallon (MPG) for the period. Between October 1 and October 31, 2022, Gasoline and Gasohol filers should report all total/taxable miles traveled and tax paid fuel gallons purchased in Florida for the Tax Holiday. Please use the following instructions below for reporting activity from October 1, 2022, through October 31, 2022: There will be a split tax rate for the 4th quarter of 2022 for Gasoline and Gasohol- FL will be used for the correct tax rate for 10/01/2022 – 10/31/2022 FL1 will be used for the correct tax rate for 11/01/2022 – 12/31/2022

Georgia

0.3310

0.3710

0.3310

0.3710

Georgia temporarily suspended the collection of motor fuel tax,pursuant a State of Georgia Executive Order. Suspension is effective September 12, 2023, suspending the collection of motor fuel excise tax from September 13, 2023 through November 29, 2023. For further information, see Informational Bulletin MFT-2023-01 on our website at dor.georgia.gov and IFTA, Inc. Important Notices.

Hawaii

Idaho

.3200

.2320

.3200

FUEL PURCHASED ON IDAHO INDIAN RESERVATIONS - As of November 1, 2007, diesel purchased from retail outlets on the Shoshone- Bannock Indian Reservation is Idaho tax-paid diesel for IFTA reporting & refund. Diesel purchased from Coeur D'Alene & Nez Perce tribe outlets is not Idaho tax-paid diesel for IFTA reporting and refund purposes. Questions, please call toll free 800-972-7855 ext 7855.

Illinois

0.6560

0.7360

0.6560

0.7170

0.7360

LNG and Propane are taxed per diesel gallon equivalent (DGE)beginning July 1, 2017. LNG is taxed at the rate shown per diesel gallon equivalent (DGE), with one DGE equal to 6.06 pounds of LNG. Propane is taxed at the rate shown per diesel gallon equivalent (DGE) with one DGE equal to 6.41 pounds of propane. Multiply IL taxable and tax paid propane gallons by 0.651 to determine the DGEs subject to the Illinois rate. CNG is taxed at the rate shown per gasoline gallon equivalent (GGE), with one GGE equal to 5.66 pounds of compressed natural gas. All other fuels are taxed at the rates shown per gallon. For further information, see Informational Bulletin FY 2017-15, available on our website at tax.illinois.gov.

Indiana

0.3500

0.5900

0.3500

0.5900

Effective January 1, 2024, Indiana has adopted fuel tax rates for newly recognized fuel types: Electricity (EV), Hydrogen(HD), and Hythane (HT). Indiana’s fuel tax rate for these fuel types is based on the taxable distance traveled on Indiana Roads. The tax due for these fuel types is calculated by multiplying Indiana taxable distance traveled by the Indiana tax rate (D x R = T). Changed rates from 0.3400 to .03500 and from 0.5700 to 0.5900

Iowa

.3000

.3250

.3000

.2980

LNG is measured in Diesel Gallon equivalents of 6.06 pounds of liquefied natural gas and CNG is measured in Gasoline Gallon equivalents of 126.67 cubic feet. Methanol is not subject to Iowa fuel taxes unless blended with other motor fuels for use in an aircraft or for propelling motor vehicles. Hydrogen fuel will have a tax rate of $0.65 per gallon beginning January 1, 2020. The gallon of hydrogen is based on the diesel gallon equivalent or 'dge', and is two and forty-nine hundredths pounds. Effective July 1, 2023, Iowa has an Electric Fuel Tax Rate of two and six-tenths cents for each kilowatt hour ($0.026 per kWh) of electric fuel dispensed into an EV battery or energy storage device. This does not apply to electric fuel dispensed at residences.

Kansas

.2400

.2600

.2400

.2300

.2600

Kentucky

.2640

.2340

.2640

.2340

Louisiana

.2000

.1460

.2000

Beginning January 1, 2016 the tax on CNG, LNG, and LPG will be added to the price of the fuel dispensed at the pump or from a storage facility.

Maine

.3120

.2190

.3120

Maryland

.4610

.4685

.4610

.4685

CNG: A gallon of CNG means 126.67 cubic feet of natural gas at 60 degrees Fahrenheit and one atmosphere of pressure, or 5.66 pounds of natural gas.

Massachusetts

.2400

0.1670

.2400

Michigan

0.4590

0.4950

0.4590

0.4950

Minnesota

.3180

.2390

.3180

CNG rate: The rate converted to Cubic Feet is $0.002510

Mississippi

.1800

.1700

.1800

LNG is taxed per Diesel Gallon Equivalent beginning July 1, 2015. The tax rate was set by the 2014 Legislative Session to be taxed at $.18 per Diesel Gallon Equivalent. A Diesel Gallon Equivalent of LNG is measured at 6.06 lbs. CNG is sold to consumers on the Gasoline Gallon Equivalent of 5.660 lbs. However, the tax rate is still on the measurement of $.18 cents per hundred cubic foot. The above tax rate converts CCF to GGE.

Missouri

.2700

.1700

.2700

Reporting is not required for propane &/or natural gas in the event that proper fuel decals have been obtained. If fuel decals have not been obtained, a fuel tax return must be completed.

Montana

.2975

.0518

.2975

Montana no longer requires gasoline, gasohol and ethanol to be reported on the IFTA tax return.

Nebraska

.3040

Nevada

.2300

.2700

.2300

.0640

.2700

New Hamspshire

.2220

New Jersey

0.4230

0.4930

0.4230

0.3705

0.4930

New Mexico

.2100

New York

0.4050

0.3875

0.4050

0.2400

For information on B20, see TSB-M-06(4)M, IFTA Reporting Requirements for the Consumption of B20 in New York State. For information on CNG and LNG, see TSB-M-13(1)M, Liquefied Natural Gas Treated the Same As Compressed Natural Gas. Both TSB-M's can be found at www.tax.ny.gov

North Carolina

0.4030

Liquefied Propane Gas (LPG): When LPG is dispensed as a motor fuel, the method of measurement is one (1) gasoline gallon equivalent equals 5.75 lbs. of LPG. To convert gallons of LPG to gasoline gallon equivalent (GGE), divide total LPG gallons by 1.353. Compressed Natural Gas (CNG): When CNG is dispensed as a motor fuel, the method of measurement is one (1) gasoline gallon equivalent equals 5.66 lbs. of CNG. To convert cubic feet of CNG to gasoline gallon equivalent (GGE), divide total cubic feet by 123.57. Liquefied Natural Gas (LNG): When LNG is dispensed as a motor fuel, the method of measurement is one (1) diesel gallon equivalent equals 6.06 lbs. of LNG. To convert gallons of LNG to diesel gallon equivalent (DGE), divide total LNG gallons by 1.71.

North Dakota

.2300

Ohio

.3850

.4700

.3850

.4700

Ohio CNG tax rate increased from .00 to .10 effective 7/1/2019. Ohio CNG tax rate increased from .10 to .20 effective 7/1/2020 Ohio CNG tax rate increased from .20 to .30 effective 7/1/2021 Ohio CNG tax rate increased from .30 to .40 effective 7/1/2022 Ohio CNG tax rate increased from .40 to .47 effective 7/1/2023

Oklahoma

.1900

.1600

.1900

Oregon

Pennsylvania

0.5760

0.7410

0.5760

0.4250

0.7410

To convert CNG from standard cubic feet (scf) into Gasoline Gallon Equivalents (GGEs), divide CNG (scf) units by 126.67. Dyed diesel fuel or dyed kerosene consumed in PA operations, by qualified motor vehicles authorized by the IRS to use dyed fuel on highway, is not taxable. The Electricity tax rate is per kilowatt hours (kWh).

Rhode Island

.3700

South Carolina

.2800

LNG is measured in Diesel Gallons equivalents of 6.06 pounds of liquefied natural gas and CNG is measured in Gasoline Gallons equivalents of 5.660 pounds of compressed natural gas.

South Dakota

.2800

.2000

.2800

Tennessee

.2600

.2700

.2600

.2200

.2700

Effective date for changes is January 1, 2025.

Texas

.2000

Biodiesel, renewable diesel and blends containing biodiesel or renewable diesel purchased in Texas must be reported under the fuel type ?DIESEL?. Instructions for reporting biodiesel, renewable diesel and blends are online at https://comptroller.texas.gov/taxes/fuels/docs/biodiesel.pdf or call toll free 1-800-252-1383.

Utah

0.3850

For Utah tax purposes, LNG is measured in Diesel Gallon Equivalents, meaning 6.06 pounds of liquefied natural gas. CNG is measured in Gasoline Gallon Equivalents, meaning 5.660 pounds of compressed natural gas. For Utah tax purposes, GGE is 2.198 pounds of hydrogen.

Vermont

.3100

Virginia

.3080

.3180

.3080

.3180

Propane, CNG, and Methanol are taxed at the rates shown per gasoline gallon equivalent (GGE). One GGE is equal to 5.75 pounds or 1.353 gallons of propane; 5.66 pounds of CNG; and 2.04 gallons of methanol. LNG is taxed at the rates shown per diesel gallon equivalent (DGE), with one DGE equal to 6.06 pounds of LNG. All other fuels are taxed at the rates shown per gallon. Visit https://www.dmv.virginia.gov/businesses/motor-carriers/ifta/calculator for a calculator to convert quantities of propane, CNG, LNG, and methanol to appropriate units for IFTA reporting.

Washington

.4940

Bio Diesel is reported as a Special Fuel at $0.4940 a gallon and would be reported in the Diesel column.

West Virginia

0.3570

0.1950

0.3570

Wisconsin

.3290

.2260

.3290

Wyoming

.2400

Liquified natural gas is taxed at $0.24 per diesel gallon equivalent (DGE) of 6.06 pounds, per W.S. 39-17-301(a)(xv). Nonliquified compressed natural gas is taxed at $0.24 per gasoline gallon equivalent (GGE) of 5.66 pounds, per W.S. 39-17-301(a)(xxv).Liquified petroleum gas, aka propane, is taxed at $0.24 per diesel gallon equivalent (DGE) of 1.35 gallons, per Fuel Tax FAQ page. Electricity is taxed at $0.24 per gasoline gallon equivalent (GGE) of 33.56 kilowatt hours, per Wyoming Statute 39-17-301(a)(xxv) We are using theGGE to arrive at the .0072 tax rate per kWh in the IFTA tax matrix."

['Fleet Taxes']

['International Fuel Tax Agreement (IFTA)']

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