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 sales price per gallon (or gas gallon equivalent) by the number of gallons sold.
- The average retail sales prices for motor fuel are listed in the Prepaid Local Tax Bulletin.
- The prepaid local tax rates for each jurisdiction are listed in the Prepaid Local Tax Rate Chart.