Motor Fuels Rate Remains the Same

Date: December 13, 2012

The North Carolina motor fuels tax for gasoline, diesel, and alternative fuels will remain 37.5 cents per gallon for the period from January 1, 2013 through June 30, 2013, Secretary of Revenue David W. Hoyle announced today.

The tax rate is computed using a flat rate of 17.5 cents per gallon and a variable wholesale component. The variable wholesale component is either 3.5 cents or 7 percent of the average wholesale price of motor fuel during the preceding six-month base period, whichever is greater.  The average wholesale price is a weighted average of the wholesale prices of gasoline and No. 2 diesel fuel.  The average price for the last base period was $3.0142 cents per gallon.  During the 2012 legislative session, House Bill 950 was passed, which capped the variable wholesale component of the motor fuels tax rate at 20 cents per gallon.  The cap is effective through June 30, 2013. 

The new rate should be used beginning with gasoline, diesel, and alternative fuels reports for January 2013 that are to be filed with the Department of Revenue in February 2013.  The state motor fuels tax is included in the retail price paid by consumers at the pump.


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