U.S. Department of Energy - Energy Efficiency and Renewable Energy
Vehicle Technologies Program
Fact #317: April 26, 2004 State Gasoline Tax Rates
At 7.5 cents per gallon, Georgia had the lowest state gasoline tax in the United States in 2002. Rhode Island's 30 cents per gallon was the highest state gasoline tax. In addition to these state taxes, a federal gasoline tax of 18.4 cents per gallon is added to the price consumers pay at the pump.
States with the Highest and Lowest State Gasoline Taxes, 2002 
Supporting Information
Gsoline Tax Rate by State, 2002 (sorted by decending tax rate)
| State |
Gasoline Tax Rate (cents per gallon) |
| Rhode Island |
30.0 |
| Wisconsin |
28.1 |
| Montana |
27.0 |
| Pennsylvania |
26.6 |
| West Virginia |
25.4 |
| Idaho |
25.0 |
| Connecticut |
25.0 |
| Nevada |
24.7 |
| Utah |
24.5 |
| Nebraska |
24.5 |
| Oregon |
24.0 |
| Maryland |
23.5 |
| Washington |
23.0 |
| Kansas |
23.0 |
| Delaware |
23.0 |
| New York |
22.6 |
| North Carolina |
22.1 |
| South Dakota |
22.0 |
| Ohio |
22.0 |
| Maine |
22.0 |
| Colorado |
22.0 |
| Arkansas |
21.7 |
| North Dakota |
21.0 |
| Massachusetts |
21.0 |
| Iowa |
20.1 |
| Vermont |
20.0 |
| Texas |
20.0 |
| Tennessee |
20.0 |
| Minnesota |
20.0 |
| Louisiana |
20.0 |
| Dist. of Columbia |
20.0 |
| New Hampshire |
19.5 |
| Michigan |
19.0 |
| Illinois |
19.0 |
| New Mexico |
18.5 |
| Mississippi |
18.4 |
| California |
18.0 |
| Arizona |
18.0 |
| Alabama |
18.0 |
| Virginia |
17.5 |
| Oklahoma |
17.0 |
| Missouri |
17.0 |
| Kentucky |
16.4 |
| South Carolina |
16.0 |
| Hawaii |
16.0 |
| Indiana |
15.0 |
| Wyoming |
14.0 |
| Florida |
13.9 |
| New Jersey |
10.5 |
| Alaska |
8.0 |
| Georgia |
7.5 |
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Sources: Federal Highway Administration, Highway Statistics 2002, Table MF-121T. |
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