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In addition to the 18.4 cents per gallon federal gasoline tax, the states also tax gasoline at varying rates and for varying reasons. Some states have sales taxes added to gasoline taxes while others have inspection fees, environmental fees, leaking underground storage tank (LUST) taxes, etc. The Federation of Tax Administrators has estimated the gasoline excise taxes, along with other state taxes and fees, to arrive at an estimate of the amount consumers are paying per gallon in each state. According to those estimates, Pennsylvania currently has the highest per gallon tax rate for gasoline; the Pennsylvania rate includes the Oil Franchise Tax for Maintenance and Construction, a variable rate tax adjusted annually. California, with an additional sales tax, and North Carolina, with an inspection fee, have the next highest rates. Alaska, with an 8-cent gasoline tax rate, has by far the lowest gasoline tax rate of any state.

State Gasoline Taxes (Cents per Gallon)

Map of the U.S. showing the state gasoline taxes per gallon.

Fact #900 Dataset

Supporting Information

State Gasoline Taxes (Cents per Gallon)
StateExcise TaxAdditional Fee or TaxTotalNote
Alabama (1)16.002.0018.00Inspection fee
Alaska8.00 8.00 
Arizona18.001.0019.00LUST tax
Arkansas21.500.3021.80Environmental fee
California36.006.5042.50Includes prepaid sales tax (8)
Colorado22.00 22.00 
Connecticut25.00 25.00Plus a 8.1% Petroleum tax (gas)
Delaware23.00 23.00Plus 0.9% GRT
District of Columbia23.50 23.50 
Florida (2)4.0024.5328.53Sales tax added to excise (2)
Georgia7.5011.8019.30Sales tax added to excise
Hawaii (1)17.00 17.00Sales tax additional
Idaho25.001.0026.00Clean water tax (7)
Illinois (1)19.001.1020.10Sales tax add., environmental & LUST fee (3)
Indiana18.00 18.00Sales tax additional (3)
Iowa21.001.0022.00Environmental fee
Kansas24.001.0325.03Environmental & Inspection fees
Kentucky26.201.4027.60Environmental fee(3,4)
Louisiana20.000.1320.13Inspection fee
Maine30.00 30.00(5)
Maryland (5)30.30 30.30 
Massachusetts24.00 24.00 
Michigan19.00 19.00Sales tax additional
Minnesota28.500.1028.60Inspect fee(5)
Mississippi18.000.4018.40Environmental fee
Missouri17.000.3017.30Inspection & Load fees
Montana27.00 27.00 
Nebraska25.600.9026.50Petroleum fee (5)
Nevada (1)23.000.8123.81Inspection & cleanup fee
New Hampshire22.201.6323.83Oil discharge cleanup fee
New Jersey10.504.0014.50Petroleum fee
New Mexico17.001.8818.88Petroleum loading fee
New York8.0017.8025.80Petroleum tax, sales tax additional
North Carolina37.500.2537.75(4) Inspection tax
North Dakota23.00 23.00 
Ohio28.00 28.00 
Oklahoma16.001.0017.00Environmental fee
Oregon (1)30.00 30.00 
Pennsylvania50.50 50.50Oil franchise tax
Rhode Island32.001.0033.00LUST tax
South Carolina16.000.7516.75Inspection fee & LUST tax
South Dakota (1)22.002.0024.00Inspection fee
Tennessee (1)20.001.4021.40Petroleum Tax & Environmental Fee
Texas20.00 20.00 
Utah24.50 24.50 
Vermont (5)12.1019.8731.97Cleanup Fee & Transportation Fee
Virginia (1)16.20 16.20(6)
Washington37.50 37.500.5% privilege tax
West Virginia20.5014.1034.60Sales tax added to excise
Wisconsin30.902.0032.90Petroleum Inspection Fee
Wyoming23.001.0024.00License tax


  1. Tax rates do not include local option taxes. In Alabama, 1 - 3 cents; Hawaii, 8.8 to 18.0 cent; Illinois, 5 cents in Chicago and 6 cents in Cook county (gasoline only); Nevada, 4.0 to 9.0 cents; Oregon, 1 to 3 cents; South Dakota and Tennessee, one cent; and Virginia 2.1%.
  2. Local taxes for gasoline and gasohol vary from 11.1 cents to 19.1 cents. Includes Inspection Fee, State Comprehensive Enhanced Transportation System (SCETS) tax, and Additional Local Tax.
  3. Carriers pay an additional surcharge equal to Illinois-19.3 cents (gasoline) 20.1 cents (diesel), Indiana-11 cents, Kentucky-2% (gasoline) 4.7% (diesel).
  4. Tax rate is based on the average wholesale price and is adjusted quarterly. The actual rates are: Kentucky, 9%; and North Carolina, 17.5¢ + 7%.
  5. Portion of the rate is adjustable based on maintenance costs, sales volume, cost of fuel to state government, or inflation.
  6. Large trucks pay an additional 12.6 cents for gasoline. Actual rate is 5.1%.
  7. Tax rate is reduced by the percentage of ethanol used in blending (reported rate assumes the maximum 10% ethanol).
  8. California gasoline subject to 2.25% sales tax.

Source: Compiled by Federation of Tax Administrators from various sources, January 2015. Site accessed September 29, 2015.

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