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
Date

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

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

1/1/2020 $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.