State and Provincial Motor Fuel Tax Rates for Heavy Vehicles

December 31, 2008 (in cents per gallon)

State Gas Diesel Notes   (G: gasoline       D: diesel; special fuels)
Alabama 16 19
Alaska 8 8
Arizona 18 26 includes 1¢ clean-up fee, paid at pump only; 1¢ credit on D available by application
Arkansas 21.5 22.5 includes 0.3¢ clean-up fee paid at pump only
California 41.678 36.6 Includes 7.5% sales tax
Colorado 22 20.5
Connecticut 25 43.4 Includes 6.3% wholesale tax, currently $.20G, $.155D
Delaware 23 22
District of Columbia 20 20
Florida 20.67 31.07 Includes 6% sales tax, unif. local tax, clean-up fee
Georgia 15.8 16.7
Hawaii 16 16 includes 0.12 clean-up fee; plus 4% sales tax added at pump
Idaho 25 25
Illinois 34.3 37.5 includes 6.25% sales tax paid on report; 1.1¢ clean-up fee paid at pump only
Indiana 29 27 D includes 11¢ surtax, paid on report only; G 15¢ at pump but 16¢ on report, plus surtax
Iowa 21 22.5 includes 1¢ clean-up fee, paid at pump only
Kansas 24 26 includes 1¢ clean-up fee, paid at pump only
Kentucky 24.7 26.5 Includes 3¢ surcharge on G, 6.9¢ on D, paid on report only; includes 1.4¢ tax fee paid at pump only
Louisiana 20 20
Maine 29.28 29.6 includes 0.98¢ G and 0.52¢ D clean-up fees, paid at pump only
Maryland 23.5 24.25
Massachusetts 21 21
Michigan 36.617 31 includes 6% sales tax paid on report and 0.875¢ clean-up fee paid at pump only
Minnesota 25.5 25.5
Mississippi 18 18 includes 0.4¢ clean-up fee paid at pump only
Missouri 17 17
Montana 27.75 27.75 includes 0.75¢ clean-up fee paid at pump only
Nebraska 26 26 includes clean-up fees, 0.9¢ G, 0.3¢ D, paid at pump only
Nevada 23 27 Includes 0.75¢ inspection fee, paid at pump only, and clean-up fee
New Hampshire 20.625 18 includes 2.625¢ in clean-up fees paid at pump only
New Jersey 14.5 17.5 Includes petroleum tax
New Mexico 18.875 21 includes 1.875¢ load fee paid at pump only
New York 39.1 37.35 includes 8¢ sales tax, and petroleum tax, paid on report; clean-up fees of 0.35¢ G and 0.3¢ D, paid at pump only
North Carolina 29.9 29.9
North Dakota 23 23
Ohio 28 28
Oklahoma 16 13
Oregon 24 0 D taxed through weight-distance tax
Pennsylvania 31.2 38.1 Includes petroleum tax
Rhode Island 30 30
South Carolina 16 16 includes 0.75¢ clean-up fees paid at pump only
South Dakota 24 22 includes 2¢ distributor tax, paid at pump only
Tennessee 20 17 Includes 1¢ inspection fee and $.04 clean-up fee paid at pump only
Texas 20 20
Utah 24.5 24.5
Vermont 20 26 Includes clean-up fee
Virginia 21 21 Includes 2¢ surtax on G, 3.5¢ on D, paid on report only; 0.4¢ clean-up fee paid at pump only
Washington 37.5 37.5
West Virginia 32.2 32.2 Includes 5% sales tax
Wisconsin 32.9 32.9 Includes clean-up fee
Wyoming 14 14 Includes clean-up fee, paid at pump only

Canada

(Tax Rate in CN cents/Liter)
Province Gas Diesel Notes
Alberta 9 9
British Columbia 16.84 17.69
Manitoba 11.5 11.5
New Brunswick 10.7 16.9
Newfoundland 16.5 16.5
Nova Scotia 15.5 15.4
Ontario 14.7 14.3
Prince Edward Island 15.1 20.2
Quebec 15.2 16.2
Saskatchewan 15 15

 

Courtesy: http://www.boe.ca.gov/sptaxprog/pdf/4q08_105.pdf