s i d e b a r 

State and Provincial Motor Fuel Tax Rates For Heavy Vehicles — Sept. 9, 2002

G : gasoline
D : diesel, special fuels

State Tax Rate in ¢/Gallon Notes
Gasoline Diesel
Alabama 18 19 includes 2¢ inspection fee, paid at pump only 
Alaska 8 8  
Arizona 18 26 1¢ credit on D available by application 
Arkansas 21.5 22.5  
California 25.94 28.2 includes 7.5% sales tax 
Colorado 22 20.5  
Connecticut 25 26  
Delaware 23 22  
District of Columbia 20 20  
Florida 18.97 28.47 incl. 6% sales tax, unif. local tax, clean-up fee  
Georgia 10.59 10.59 includes 4% sales tax 
Hawaii 16 16 plus 4% sales tax added at pump 
Idaho 25 25  
Illinois 26.6 29.4 includes 6.25% sales tax  
Indiana 27 27 D includes 11¢ surtax, paid on report only; G 15¢ at pump but 16¢ on report, plus surtax 
Iowa 20 22.5  
Kansas 23 25  
Kentucky 18.6 18.6 includes 2.2¢ surcharge on G, 5.2¢ on D, paid on report only; includes 1.4¢ tank fee, paid at pump only 
Louisiana 20 20  
Maine 22 23  
Maryland 23.5 24.25  
Massachusetts 21 21  
Michigan 25 27.8 includes 6% sales tax; IFTA carriers get 6¢ credit on D by application; non-IFTA carriers pay 21.8¢ at pump, including sales tax 
Minnesota 20 20  
Mississippi 18 18  
Missouri 17 17  
Montana 27 27.75  
State Tax Rate in ¢/Gallon Notes
Gasoline Diesel
Nebraska 24.5 24.5  
Nevada 23.81 27.75 includes 0.75¢ inspection fee, paid at pump only, and clean-up fee 
New Hampshire 18 18  
New Jersey 14.5 17.5 includes petroleum tax 
New Mexico 17 18  
New York 29.9 29.05 includes 7% sales tax, petroleum tax 
North Carolina 24.2 24.2  
North Dakota 21 21  
Ohio 25 25 includes 3¢ surtax, paid on report only 
Oklahoma 16 13 plus 1¢ clean-up fee as needed 
Oregon 24 0 D taxed through weight-dis tance tax 
Pennsylvania 26.6 31.8 includes petroleum tax 
Rhode Island 30 30  
South Carolina 16 16  
South Dakota 22 22  
Tennessee 21 18 incl. 1¢ inspection fee, paid at pump only 
Texas 20 20  
Utah 24.5 24.5  
Vermont 20 26 includes clean-up fee 
Virginia 19.5 19.5 includes 2¢ surtax on G, 3.5¢ on D, paid on report only 
Washington 23 23  
West Virginia 25.35 25.35 includes 5% sales tax 
Wisconsin 31.1 31.1 includes clean-up fee 
Wyoming 14 14 includes clean-up fee, paid at pump only 
U. S. 18.4 24.4 includes Underground Storage Tank tax 

CANADA

Province Tax Rate in ¢CN/Liter
Gasoline Diesel
Alberta 9 9
British Columbia 11 11.5
Manitoba 11.5 10.9
New Brunswick 13.0 15.4
Newfoundland 16.5 16.5
Nova Scotia 13.5 15.4
Ontario 14.7 14.3
Prince Edward Island 14 13.5
Quebec 15.2 16.2
Saskatchewan 15 15

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