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State Motor Fuel Excise Tax Rates


In addition to income, severance, production, property, and other taxes, the products produced by the petroleum industry are subject to various excise taxes.  Every state imposes an excise tax on motor fuel.  Often excise tax rates within a state differ depending on the type of motor fuel being purchased--for example, gasoline may be subject to one rate while diesel is subject to a different rate.  Determining the amount of tax paid on one gallon of gasoline or diesel fuel purchased by a consumer at the pump can involve numerous factors and calculations.  The tax rate may vary depending on the whether the area where the fuel is purchased is in compliance with federal clean air standards, whether a threshold amount of revenue has been collected for the taxing jurisdiction for the fiscal year, and how much is being charged for the pre-tax price of a gallon of fuel. 

API collects motor fuel tax information for all 50 states and compiles a report and chart detailing changes from the previous update and calculating a nationwide average.  These documents show the average amount of excise and other taxes imposed by each state on gasoline and diesel fuel.  API's chart reflects a weighted average for each state, meaning that any taxes which can vary across a state's jurisdiction are averaged according to the population of the local areas subject to each particular tax rate.  Where appropriate, the weighted average also takes into consideration the typical percentages of premium, midgrade, and regular fuel purchased in each state.  In states where taxes vary depending upon the price of the motor fuel (for example, where the tax rate is set as a percentage of the sales price rather than a cents per gallon method), the state average listed on the chart is a snapshot based upon the price of fuel (as reported by AAA) on the date the chart is updated.

As of January 9, 2008, the average amount of tax imposed on a gallon of gasoline sold in the United States was 47.0 cents per gallon, up 0.1 cents from the July 2007 report.  For diesel fuel, the national average amount of tax was 53.6 cents per gallon, up 0.7 cents from the July 2007 report.

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To access the State Motor Fuel Excise Tax Rate Report or maps, please download a PDF below:

State Motor Fuel Excise Tax Rate Report

Adobe PDF Icon
File Size: 19 KB
Version Date: January 9, 2008
OS: PC/Mac
License: Free

Maps Showing Gasoline and Diesel Taxes

Click on the maps to print gasoline and diesel maps of state, local and federal taxes on motor fuels.

Gasoline Taxes

Gas Tax Map October 2006
Adobe PDF Icon
File Size: 192 KB
Version Date: January 9, 2008
OS: PC/Mac  |  License: Free

Diesel Taxes

Diesel Taxes State Map (March 2007)

Adobe PDF Icon
File Size: 196 KB
Version Date: January 9, 2008
OS: PC/Mac  |  License: Free

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Updated:April 16, 2008