as of April 1, 2007

State Tax Rate in ¢/gallon Gasoline Tax Rate in ¢/gallon Diesel Notes (D - diesel, G - Gasoline)
Alabama 16 19  
Alaska 8 8  
Arizona 18 26 includes 1¢ clean-up fee paid at pump only; 1¢ credit on D available by application
Arkansas 21.8 22.8 includes 0.3¢ clean-up fee paid at pump only
California 42.563 36.7 includes 7.5% sales tax
Colorado 22 20.5  
Connecticut 33 38 incl. 6.3% wholesale tax currently 8¢ G and 12¢ D
Delaware 23 22  
District of Columbia 20 20  
Florida 27.67 30.57 incl. 6% sales tax unif. local tax clean-up fees
Georgia 13.2 14.1  
Hawaii 16 16 includes 0.12 clean-up fee; D plus 4% sales tax added at pump
Idaho 25 25  
Illinois 32.9 36.7 includes 6.25% sales tax paid on report; 1.1¢ clean-up fee paid at pump only
Indiana 29 27 includes 11¢ surtax paid on report only; G 15¢ at pump but 16¢ on report plus surtax
Iowa 22 23.5 includes 1¢ clean-up fee paid at pump only
Kansas 24 26 includes 1¢ clean-up fee paid at pump only
Kentucky 22.7 23.6 includes 3¢ surcharge on G and 6.9¢ on D paid on report only;includes 1.4¢ tank fee paid at pump only
Louisiana 20 20  
Maine 29.28 29.12 includes 0.98¢ G and 0.52¢ D clean-up fees paid at pump only
Maryland 23.5 24.25  
Massachusetts 21 21  
Michigan 34.733 31.175 includes 6% sales tax paid on report and 0.875¢ clean-up fee paid at pump only
Minnesota 20 20  
Mississippi 18.4 18.4 includes 0.4¢ clean-up fee paid at pump only
Missouri 17 17  
Montana 27.75 28.5 includes 0.75¢ clean-up fee paid at pump only
Nebraska 28 27.4 includes clean-up fees 0.9¢ G and 0.3¢ D paid at pump only
Nevada 23.81 27.81 includes 0.75¢ inspection fee paid at pump only and clean-up fee
New Hampshire 20.625 20.625 includes 2.625¢ in clean-up fees paid at pump only
New Jersey 14.5 17.5 includes petroleum tax
New Mexico 18.875 22.875 includes 1.875¢ load fee paid at pump only
New York 38.6 36.85 includes 8¢ sales tax and petroleum tax paid on report; Clean-up fees of 0.35¢ G and 0.3¢ D paid at pump only
North Carolina 29.9 29.9  
North Dakota 23 23  
Ohio 28 28  
Oklahoma 16 13  
Oregon 24 0 D taxed through weight-distance tax
Pennsylvania 31.2 38.1 includes petroleum tax
Rhode Island 30 30  
South Carolina 16.75 16.75 includes 0.75¢ clean-up fees paid at pump only
South Dakota 24 24 includes 2¢ distributor tax paid at pump only
Tennessee 21.4 18.4 incl. 1¢ inspection fee and 0.4¢ clean-up fee paid at pump only
Texas 20 20  
Utah 24.5 24.5  
Vermont 20 26 includes clean-up fee
Virginia 19.9 19.9 includes 2¢ surtax on G 3.5¢ on D paid on report only; 0.4¢ clean-up fee paid at pump only
Washington 34 34  
West Virginia 31.5 31.5 includes 5% sales tax
Wisconsin 32.9 32.9 includes clean-up fee
Wyoming 14 14 includes clean-up fee paid at pump only

This chart represents the total state or provincial fuel tax paid by motor carriers in each jurisdiction as of April 1, 2007. Local taxes are not included, except where they are uniform statewide. "Paid at pump only" refers to amounts not included in fuel use taxes paid through IFTA. "Paid on report" or "paid on report only" refers to amounts included in IFTA fuel use taxes.

This chart is an approximation only. This document is not inteded for legal purposes.