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
Prepaid Local Tax on motor fuel is calculated by multiplying the prepaid local tax rate by the applicable average retail price (in the chart below) by the number of gallons sold.
|
Effective |
Gasoline Average Retail Price |
Diesel Average Retail Price |
Aviation Gasoline Average Retail Price |
Liquefied Petroleum Gas Average Retail Price |
Special Fuel (including CNG) Average Retail Price |
|---|---|---|---|---|---|
| 1/1/2024 | $3.000 | $3.000 | $3.000 | $2.727 | $2.915 |
| 7/1/2023 | $3.000 | $3.000 | $3.000 | $3.000 | $2.928 |
| 1/1/2023 | $3.000 | $3.000 | $3.000 | $2.992 | $3.000 |
| 7/1/2022 | $3.000 | $3.000 | $3.000 | $2.596 | $3.000 |
| 1/1/2022 | $2.887 | $3.000 | $3.000 | $2.940 | $2.790 |
| 7/1/2021 | $2.425 | $2.580 | $3.000 | $1.954 | $2.333 |
| 5/1/2021 | $2.227 | $2.514 | $3.000 | $1.954 | $2.063 |
| 1/1/2021 | $1.724 | $1.954 | $3.000 | $1.954 | $1.635 |
| 11/1/2020 | $1.410 | $2.044 | $3.000 | $1.954 | $1.668 |
| 7/1/2020 | $1.410 | $2.044 | $3.000 | $1.954 | $1.323 |
| 6/1/2020 | $1.533 | $2.554 | $3.000 | $1.954 | $1.540 |
| 1/1/2020 | $2.153 | $2.554 | $3.000 | $1.954 | $2.074 |
| 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 chart above shows the average retail sales prices per gallon or gas gallon equivalent. The average retail sales prices are published twice a year in the Prepaid Local Tax Bulletin or more frequently if a revision is required.
The prepaid local tax rates for each jurisdiction are listed in the Prepaid Local Tax Rate Chart.
State Excise Tax
State excise tax is calculated by multiplying the applicable state excise tax rate (in the chart below) by the number of gallons sold.
| Effective Date |
Gasoline State Excise Tax Rate |
Diesel State Excise Tax Rate |
Aviation Gasoline State Excise Tax Rate |
Liquefied Petroleum Gas State Excise Tax Rate |
Special Fuel (including CNG) State Excise Tax Rate |
|---|---|---|---|---|---|
| 1/1/2024 | $0.323 | $0.362 | $0.010 | $0.323 | $0.323 |
| 1/1/2023 | $0.312 | $0.350 | $0.010 | $0.312 | $0.312 |
| 1/1/2022 | $0.291 | $0.326 | $0.010 | $0.291 | $0.291 |
| 1/1/2021 | $0.287 | $0.322 | $0.010 | $0.287 | $0.287 |
| 1/1/2020 | $0.279 | $0.313 | $0.010 | $0.279 | $0.279 |
| 1/1/2019 | $0.275 | $0.308 | $0.010 | $0.275 | $0.275 |
| 1/1/2018 | $0.268 | $0.300 | $0.010 | $0.268 | $0.268 |
| 1/1/2017 | $0.263 | $0.294 | $0.010 | $0.263 | $0.263 |
| 7/1/2016 | $0.260 | $0.290 | $0.010 | $0.260 | $0.260 |
The chart above shows the state excise tax rates. The state excise tax rates are published annually in the State Excise Tax Bulletin.