Motor Fuels Tax Rates

December 11, 2023

Date Tax Rate
01/01/24 - 12/31/24---------------------------------------------------------40.4
01/01/23 - 12/31/23.......................................................................40.5 (i)
01/01/22 - 12/31/22.......................................................................38.5 (h)
01/01/21 - 12/31/21.......................................................................36.1 (f)
01/01/20 - 12/31/20.....................................................................................................................................................................................................................36.1
01/01/19 - 12/31/19.....................................................................................................................................................................................................................36.2
01/01/18 - 12/31/18.......................................................................35.1 (e)
01/01/17 - 12/31/17.......................................................................34.3 (d)
07/01/16 - 12/31/16.......................................................................34.0
01/01/16 - 06/30/16........................................................................35.0
04/01/15 - 12/31/15........................................................................36.0
01/01/15 - 03/31/15........................................................................37.5
07/01/14 - 12/31/14........................................................................36.5
01/01/14 - 06/30/14........................................................................37.5
10/01/13 - 12/31/13........................................................................37.5
07/01/13 - 09/30/13........................................................................37.6
07/01/12 – 06/30/13........................................................................37.5
01/01/12 – 06/30/12........................................................................38.9
07/01/11 – 12/31/11........................................................................35.0
01/01/11 – 06/30/11........................................................................32.5
07/01/10 – 12/31/10........................................................................31.9
01/01/10 - 06/30/10........................................................................30.3
01/01/08 - 12/31/09........................................................................29.9
07/01/07 - 12/31/07........................................................................29.7
01/01/06 - 06/30/07........................................................................29.9
07/01/05 - 12/31/05........................................................................27.1
01/01/05 - 06/30/05........................................................................26.6
07/01/04 - 12/31/04........................................................................24.6
01/01/04 - 06/30/04........................................................................24.3
07/01/03 - 12/31/03........................................................................24.2
01/01/03 - 06/30/03........................................................................23.4
07/01/02 - 12/31/02........................................................................22.1
01/01/02 - 06/30/02........................................................................24.2
07/01/01 - 12/31/01........................................................................24.1
01/01/01 - 06/30/01........................................................................24.3
07/01/00 - 12/31/00........................................................................23.1
01/01/00 - 06/30/00........................................................................22.0
07/01/99 - 12/31/99........................................................................21.0
01/01/99 - 06/30/99........................................................................21.2
07/01/98 - 12/31/98........................................................................21.6
01/01/98 - 06/30/98........................................................................22.3
01/01/97 - 12/31/97........................................................................22.6
07/01/96 - 12/31/96........................................................................21.7
01/01/96 - 06/30/96........................................................................22.0
07/01/95 - 12/31/95........................................................................21.6
01/01/95 - 06/30/95........................................................................21.7
07/01/94 - 12/31/94........................................................................21.3
07/01/93 - 06/30/94........................................................................22.0
01/01/93 - 06/30/93........................................................................22.3
07/01/92 - 12/31/92........................................................................21.9
01/01/92 - 06/30/92........................................................................22.3 (c)
07/01/91 - 12/31/91........................................................................22.6
01/01/91 - 06/30/91........................................................................22.3
07/01/90 - 12/31/90........................................................................21.5
01/01/90 - 06/30/90........................................................................21.7
08/01/89 - 12/31/89........................................................................20.9 (b)
07/01/88 - 07/31/89........................................................................15.7
01/01/88 - 06/30/88........................................................................15.8
07/15/86 - 12/31/87........................................................................15.5 (a)
07/01/81 - 07/14/86........................................................................12.0
07/01/69 - 06/30/81........................................................................9.0
01/01/50 - 06/30/69........................................................................7.0
04/01/31 - 12/31/49........................................................................6.0
04/01/29 - 03/31/31........................................................................5.0
03/04/25 - 03/31/29........................................................................4.0
03/01/23 - 03/03/25........................................................................3.0
03/01/21 - 02/28/23........................................................................1.0

In addition to the road tax, every gallon of motor fuel includes a .0025 cents per gallon inspection tax.

(a) Effective July 15, 1986, the tax rate was changed to 14 cents per gallon plus 3% of the average wholesale price which was then converted to the nearest 1/10 of a cent. This was subject to change in January and July of each year.

(b) Effective August 1, 1989, the tax rate was changed to 17 cents per gallon plus 7% of the average wholesale price which was then converted to the nearest 1/10 of a cent. This was subject to change in January and July of each year.

(c) Effective January 1, 1992, the tax rate was changed to 17.5 cents per gallon plus 7% of the average wholesale price which was then converted to the nearest 1/10 of a cent. This is subject to change in January and July of each year.

(d) Effective January 1, 2017, the motor fuels tax rate is set at a flat rate of 34 cents per gallon multiplied by a percentage. The percentage is plus or minus the sum of the annual percentage change in state population for the applicable calendar year, multiplied by 75 percent and the annual energy index percentage change in the Consumer Price Index for All Urban Consumers, multiplied by 25 percent.

(e)  Effective January 1, 2018, the motor fuel excise tax rate is the amount for the preceding calendar year, multiplied by a percentage.  The percentage is plus or minus the sum of the annual percentage change in state population for the applicable calendar year, multiplied by 75 percent and the annual energy index percentage change in the Consumer Price Index for All Urban Consumers, multiplied by 25 percent.

(f) Effective January 1, 2021, the motor fuel excise tax rate shall be the greater of thirty-six and one-tenth cents (36.1¢) per gallon or the rate calculated from the preceding calendar year, multiplied by a percentage.  The percentage is plus or minus the sum of the annual percentage change in state population for the applicable calendar year, multiplied by 75 percent and the annual energy index percentage change in the Consumer Price Index for All Urban Consumers, multiplied by 25 percent.

(h) Effective January 1, 2022, the motor fuel tax rate is the amount that would have been used for the preceding calendar year, multiplied by a percentage.  The percentage is plus or minus the sum of the annual percentage change in state population for the applicable calendar year, multiplied by 75 percent and the annual energy index percentage change in the Consumer Price Index for All Urban Consumers, multiplied by 25 percent.

(i) Effective January 1, 2023, the motor fuel excise tax rate is the amount for the preceding calendar year, multiplied by a percentage.  The percentage is plus or minus the sum of the annual percentage change in state population for the applicable calendar year, multiplied by 75 percent and the annual energy index percentage change in the Consumer Price Index for All Urban Consumers, multiplied by 25 percent.