Fact #534: September 1, 2008
Diesel Excise Tax Rates by State, 2008
The tax rates for diesel can vary substantially from state to state. Alaska has by far the lowest tax rate at 8 cents per gallon while Pennsylvania has the highest tax rate at 38.1 cents per gallon. The previous Fact of The Week shows the tax rates by state for gasoline.
Diesel Excise Tax Rates by State, 2008
Notes:
- Tax rates do not include local option taxes. In AL, 1 - 3 cents; HI, 8.8 to 18.0 cent; IL, 5 cents in Chicago and 6 cents in Cook county (gasoline only); NV, 4.0 to 9.0 cents; OR, 1 to 3 cents; SD and TN, one cent; and VA 2%.
- Carriers pay an additional surcharge equal to AZ-8 cents, IL-6.3 cents (g) 6.0 cents (d), IN-11 cents, KY-2% (g) 4.7% (d).
- Tax rate is based on the average wholesale price and is adjusted quarterly. The actual rates are: KY, 9%; and NC, 17.5¢ + 7%.
- Portion of the rate is adjustable based on maintenance costs, sales volume, cost of fuel to state government, or inflation.
- Large trucks pay an additional 3.5 cents.
Supporting Information
| State | Tax |
|---|---|
| Alabama /1 | 19.0 |
| Alaska | 8.0 |
| Arizona /2 | 18.0 |
| Arkansas | 22.5 |
| California | 18.0 |
| Colorado | 20.5 |
| Connecticut | 37.0 |
| Delaware | 22.0 |
| Dist. of Columbia | 20.0 |
| Florida | 29.0 |
| Georgia | 19.8 |
| Hawaii /1 | 17.0 |
| Idaho | 26.0 |
| Illinois /1 /2 | 22.6 |
| Indiana /2 | 16.0 |
| Iowa | 22.5 |
| Kansas | 26.0 |
| Kentucky /2 /3 | 18.0 |
| Louisiana | 20.0 |
| Maine /4 | 28.8 |
| Maryland | 24.3 |
| Massachusetts | 21.0 |
| Michigan | 15.0 |
| Minnesota | 20.0 |
| Mississippi | 18.4 |
| Missouri | 17.6 |
| Montana | 27.8 |
| Nebraska /4 | 23.3 |
| Nevada /1 | 27.0 |
| New Hampshire | 19.6 |
| New Jersey | 17.5 |
| New Mexico | 22.9 |
| New York | 22.7 |
| North Carolina /3 | 30.2 |
| North Dakota | 23.0 |
| Ohio | 28.0 |
| Oklahoma | 14.0 |
| Oregon /1 | 24.0 |
| Pennsylvania | 38.1 |
| Rhode Island | 31.0 |
| South Carolina | 16.0 |
| South Dakota /1 | 22.0 |
| Tennessee /1 | 18.4 |
| Texas | 20.0 |
| Utah | 24.5 |
| Vermont /5 | 26.0 |
| Virginia /1 | 17.5 |
| Washington | 37.5 |
| West Virginia | 32.2 |
| Wisconsin /4 | 32.9 |
| Wyoming | 14.0 |
|
Source: Federal Tax Administrators, Motor Fuel Excise Tax Rates, January 1, 2008. | |
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