Calculating Tax on Motor Fuel

Prices and rates for calculating prepaid local tax on motor fuel and state excise tax on motor fuel.

Prepaid Local Tax

Effective
Date

Gasoline

Diesel

Aviation
Gasoline

Liquefied
Petroleum Gas

Special Fuel &
Compressed
Petroleum Gas

7/1/2019 2.406 2.683 3.000 1.954 2.330
1/1/2019 2.448 2.917 3.000 1.954 2.373
7/1/2018 2.420 2.717 3.000 1.954 2.348
1/1/2018 2.115 2.401 3.000 1.954 2.037
7/1/2017 1.941 2.170 3.000 1.954 1.868
1/1/2017 1.931 2.061 3.000 1.954 1.862
7/1/2016 1.813 1.836 3.000 1.954 1.750
1/1/2016 1.784 2.011 3.000 1.954 1.717

The figures listed above are average retail sales prices per gallon or gas gallon equivalent.

Review Prepaid Local Tax Bulletins for more information.

Refer to the Prepaid Local Tax Rate Chart for sales and use tax rates by jurisdiction.

State Excise Tax

Effective
Date
Gasoline

Diesel

Aviation
Gasoline

Liquefied
Petroleum Gas

Special Fuel &
Compressed
Petroleum Gas

1/1/2019 0.275 0.308 0.010 0.275 0.275
1/1/2018 0.268 0.300 0.10 0.268 0.268
1/1/2017 0.263 0.294 0.10 0.263 0.263
7/1/2016 0.26 0.29 0.01 0.26 0.26

Review State Excise Tax Bulletins for more information.