Motor Fuel Tax Rates and Fees

Tax Types
Tax Rates
Fees

Motor Fuel Tax

From July 1, 2019, through June 30, 2020, the rates are as follows:

  • gasoline/gasohol – $0.38 per gallon
  • diesel fuel – $0.455 per gallon
  • liquefied petroleum gas (LPG) – $0.455 per gallon1
  • liquefied natural gas (LNG) – $0.455 per gallon2
  • compressed natural gas (CNG) – $0.38 per gallon3

From July 1, 2017, through June 30, 2019, the rates are as follows:

  • gasoline/gasohol – $0.19 per gallon
  • diesel fuel – $0.215 per gallon
  • liquefied petroleum gas (LPG) – $0.215 per gallon1
  • liquefied natural gas (LNG) – $0.215 per gallon2
  • compressed natural gas (CNG) – $0.19 per gallon3

From January 1, 2017, through June 30, 2017, the rates are as follows:

  • gasoline/gasohol – $0.19 per gallon
  • diesel fuel – $0.215 per gallon
  • combustible gases – $0.19 per gallon
    Note: For purposes of calculating tax under the Motor Fuel Tax Law, a gallon of compressed natural gas means a quantity of compressed natural gas equal to 126.67 cubic feet of natural gas at 60 degrees Fahrenheit and one atmosphere of pressure. In the alternative, it means a quantity of compressed natural gas that weighs 5.66 pounds.

(1) For LPG, “gallon” means diesel gallon equivalent (DGE), which is defined as 6.41 pounds of LPG.

(2) For LNG, “gallon” means DGE, which is defined as 6.06 pounds of LNG.

(3) For CNG, “gallon” means gasoline gallon equivalent (GGE), which is defined as 5.66 pounds of CNG.

 

Motor Fuel Use Tax

From July 1, 2019, through December 31, 2019, the rates are as follows:

  • gasoline/gasohol – $0.532 per gallon
  • diesel fuel – $0.616 per gallon
  • liquefied petroleum gas (LPG) – $0.605 per DGE1
  • liquefied natural gas (LNG) – $0.606 per DGE2
  • compressed natural gas (CNG) – $0.486 per GGE

From January 1, 2019, through June 30, 2019, the rates are as follows:

  • gasoline/gasohol – $0.342 per gallon
  • diesel fuel – $0.376 per gallon
  • liquefied petroleum gas (LPG) – $0.365 per DGE1
  • liquefied natural gas (LNG) – $0.366 per DGE2
  • compressed natural gas (CNG) – $0.296 per GGE

From January 1, 2018, through December 31, 2018, the rates are as follows:

  • gasoline/gasohol – $0.324 per gallon
  • diesel fuel – $0.349 per gallon
  • liquefied petroleum gas (LPG) – $0.358 per DGE1
  • liquefied natural gas (LNG) – $0.350 per DGE2
  • compressed natural gas (CNG) – $0.294 per GGE

From January 1, 2017, through June 30, 2017, the rates are as follows:

  • gasoline/gasohol – $0.307 per gallon
  • diesel fuel – $0.334 per gallon
  • combustible gases – $0.283 per gallon

(1) The conversion ratio used to calculate the LPG rate is one gallon = 0.651 DGEs of LPG.

(2) The conversion ratio used to calculate the LNG rate is one gallon = 0.5776 DGEs of LNG.

Decal Fee
$3.75 per set

Environmental Impact Fee $0.008 per gallon sold 
Underground Storage $0.003 per gallon of fuel 
Prepaid Sales Tax Click here to look up the Prepaid Sales Tax rates.