Motor Fuels Tax Rates

December 15, 2014

Date
Tax Rate
01/01/15 - 06/30/15 ........................................................................ 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***
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**
07/01/88 - 07/31/89 ........................................................................ 15.7
01/01/88 - 06/30/88 ........................................................................ 15.8
07/15/86 - 12/31/87 ........................................................................  15.5*
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

 

* 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.

** 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.

*** 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.

In addition to the road tax, every gallon of motor fuel includes a .25 cents per gallon inspection tax.