Fuel Tax rates
Tax Type |
Effective
07/01/04 |
Effective
07/01/05 |
Effective
07/01/06 |
Effective
07/01/07 |
Effective
07/01/08 |
Effective
07/01/09 *** |
| Inflation Index |
1.023 |
1.027 |
1.034 |
1.032 |
1.028 |
1.038 |
| Gasoline |
0.252 |
0.259 |
0.268 |
0.276 |
0.284 |
0.295 |
| Diesel |
0.263 |
0.270 |
0.279** |
0.288** |
0.296 |
0.307 |
| Jet Fuel |
0.034 |
0.034 |
0.034 |
0.034 |
0.034 |
0.034 |
| Propane |
0.183 |
0.188 |
0.194 |
0.201 |
0.206 |
0.215 |
| Methanol |
0.143 |
0.147 |
0.152 |
0.157 |
0.139 |
0.145 |
| Ethanol |
0.178 |
0.183 |
0.189 |
0.196 |
0.187 |
0.195 |
| CNG* |
0.218 |
0.224 |
0.232 |
0.239 |
0.230 |
0.239 |
| Hydrogen |
n/a |
n/a |
n/a |
n/a |
0.067 |
0.069 |
| Hydrogen CNG |
n/a |
n/a |
n/a |
n/a |
0.197 |
0.205 |
| LNG |
n/a |
n/a |
n/a |
n/a |
0.169 |
0.175 |
| Biodiesel (B100) |
n/a |
n/a |
n/a |
n/a |
0.272 |
0.282 |
| B20 *** |
n/a |
n/a |
n/a |
n/a |
0.291 |
0.307 |
| E10 *** |
n/a |
n/a |
n/a |
n/a |
0.274 |
0.295 |
| E85 *** |
n/a |
n/a |
n/a |
n/a |
0.202 |
0.295 |
*
CNG, Hydrogen and Hydrogen CNG tax rate is applied to every 100 cubic feet. The tax rate on all other fuels is based on each gallon.
**For reporting periods beginning on September 1, 2006 thru September 19, 2007, the tax rate for diesel fuel containing at least 2% biological component is 0.200.
***Change in thresholds for blended fuels
New language has been enacted in the gasoline fuels statutes to impose the full gasoline excise tax rate on internal combustion engine fuel if the blended fuel contains at least 10% gasoline by volume. Fuels like E10 and E85 will now be taxable at the full gasoline tax rate.
New language has been enacted in the special fuels statutes to impose the full diesel excise tax rate on biodiesel fuels that contain less than 90% biodiesel fuel by volume. Fuels like B20 will now be taxable at the full diesel tax rate.
