Fact #533: August 25, 2008
Gasoline Excise Tax Rates by State, 2008
The tax rates for gasoline can vary substantially from state to state. Alaska has by far the lowest tax rate at 8 cents per gallon while Washington State has the highest tax rate at 37.5 cents per gallon. The Fact of The Week for next week will show the tax rates for diesel fuel.
Gasoline Excise Tax Rates by State, 2008
Notes:
- Tax rates do not include local option taxes. In AL, 1 - 3 cents; HI, 8.8 to 18.0 cent; IL, 5 cents in Chicago and 6 cents in Cook county (gasoline only); NV, 4.0 to 9.0 cents; OR, 1 to 3 cents; SD and TN, one cent; and VA 2%.
- Local taxes for gasoline and gasohol vary from 10.2 cents to 18.2 cents. Plus a 2.07 cent per gallon pollution tax.
- Tax rate is based on the average wholesale price and is adjusted quarterly. The actual rates are: KY, 9%; and NC, 17.5¢ + 7%.
- Portion of the rate is adjustable based on maintenance costs, sales volume, cost of fuel to state government, or inflation.
- Tax rate is reduced by the percentage of ethanol used in blending (reported rate assumes the max. 10% ethanol).
Supporting Information
| State | Tax |
|---|---|
| Alabama /1 | 18.0 |
| Alaska | 8.0 |
| Arizona | 18.0 |
| Arkansas | 21.5 |
| California | 18.0 |
| Colorado | 22.0 |
| Connecticut | 25.0 |
| Delaware | 23.0 |
| Dist. of Columbia /5 | 20.0 |
| Florida /2 | 15.6 |
| Georgia | 18.5 |
| Hawaii /1 | 17.0 |
| Idaho /5 | 26.0 |
| Illinois /1 | 20.1 |
| Indiana | 18.0 |
| Iowa | 20.7 |
| Kansas | 24.0 |
| Kentucky /3 | 21.0 |
| Louisiana | 20.0 |
| Maine /4 | 27.6 |
| Maryland | 23.5 |
| Massachusetts | 21.0 |
| Michigan | 19.0 |
| Minnesota | 20.0 |
| Mississippi | 18.4 |
| Missouri | 17.6 |
| Montana | 27.0 |
| Nebraska /4 | 23.9 |
| Nevada /1 | 24.1 |
| New Hampshire | 19.6 |
| New Jersey | 14.5 |
| New Mexico | 18.9 |
| New York | 24.4 |
| North Carolina /3 | 30.2 |
| North Dakota | 23.0 |
| Ohio | 28.0 |
| Oklahoma | 17.0 |
| Oregon /1 | 24.0 |
| Pennsylvania | 31.2 |
| Rhode Island | 31.0 |
| South Carolina | 16.0 |
| South Dakota /1 | 22.0 |
| Tennessee /1 | 21.4 |
| Texas | 20.0 |
| Utah | 24.5 |
| Vermont | 20.0 |
| Virginia /1 | 17.5 |
| Washington | 37.5 |
| West Virginia | 32.2 |
| Wisconsin /4 | 32.9 |
| Wyoming | 14.0 |
|
Source: Federal Tax Administrators, Motor Fuel Excise Tax Rates, January 1, 2008. | |
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