Sales Tax Rates for Fuels

Motor Vehicle Fuel (Gasoline) Rates by Period

Period Sales Tax Rate (plus applicable district taxes)
Excludes Aviation Gasoline
Prepayment of Sales Tax Rate (per gallon)
Excludes Aviation Gasoline
Excise Tax Rate (per gallon)
Excludes Aviation Gasoline
Excise Tax Rate for Aviation Gasoline (per gallon)
07/2018–06/2019 2.25% $0.060 $0.417 $0.18
11/2017–06/2018 2.25% $0.050 $0.417 $0.18
07/2017–10/2017 2.25% $0.050 $0.297 $0.18
07/2016–06/2017 2.25% $0.050 $0.278 $0.18
07/2015-06/2016 2.25% $0.050 $0.300 $0.18
04/2015-06/2015 2.25% $0.050 $0.360 $0.18
07/2014-03/2015 2.25% $0.065 $0.360 $0.18
07/2013-06/2014 2.25% $0.070 $0.395 $0.18
07/2012-06/2013 2.25% $0.070 $0.360 $0.18
04/2012-06/2012 2.25% $0.070 $0.357 $0.18
07/2011-03/2012 2.25% $0.055 $0.357 $0.18
04/2011-06/2011 2.25% $0.055 $0.353 $0.18
07/2010-03/2011 2.25% $0.055 $0.353 $0.18
04/2010-06/2010 8.25% $0.185 $0.180 $0.18

Notes for Motor Vehicle Fuel (Gasoline) Rates by Period

1. Sales tax does not apply to Aviation Gasoline used to propel aircraft, except for Aircraft Jet Fuel, when the purchaser presents the Exemption Certificate for Motor Vehicle Fuel for Propelling Aircraft, found in Regulation 1598, Motor Vehicle and Aircraft Fuels. The rates for Aircraft Jet Fuel are in the chart below.

2,3. The prepayment of sales tax does not apply to Aviation Gasoline.

Aircraft Jet Fuel Rates
(See chart above for Aviation Gasoline)

Period Sales Tax Rate (plus applicable district taxes) Prepayment of Sales Tax Rate (per gallon) Excise Tax Rate (per gallon)
07/2018–06/2019 7.25% $0.105 $0.02
11/2017–06/2018 7.25% $0.085 $0.02
07/2017–10/2017 7.25% $0.085 $0.02
01/2017–06/2017 7.25% $0.070 $0.02
07/2016–12/2016 7.50% $0.070 $0.02
07/2015-06/2016 7.50% $0.115 $0.02
04/2015-06/2015 7.50% $0.115 $0.02
07/2014-03/2015 7.50% $0.175 $0.02
07/2013-06/2014 7.50% $0.180 $0.02
01/2013-06/2013 7.50% $0.180 $0.02
07/2012-12/2012 7.25% $0.180 $0.02
04/2012-06/2012 7.25% $0.180 $0.02
07/2011-03/2012 7.25% $0.140 $0.02
04/2011-06/2011 8.25% $0.140 $0.02
07/2010-03/2011 8.25% $0.120 $0.02
04/2010-06/2010 8.25% $0.120 $0.02

Diesel Fuel (except Dyed Diesel) Rates by Period

Period Sales Tax Rate (plus applicable district taxes) Sales Tax Rate Qualified Agricultural Use of Diesel (plus applicable district taxes) Prepayment of Sales Tax Rate (per gallon) Excise Tax Rate (per gallon)
07/2018–06/2019 13.00% 2.25% $0.31 $0.36
11/2017–06/2018 13.00% 2.25% $0.25 $0.36
07/2017–10/2017 9.00% 2.25% $0.18 $0.16
01/2017–06/2017 9.00% 2.25% $0.17 $0.16
07/2016–12/2016 9.25% 2.25% $0.17 $0.16
01/2016-06/2016 9.25% 2.25% $0.225 $0.13
07/2015-12/2015 9.25% 2.0% $0.225 $0.13
04/2015-06/2015 9.25% 2.0% $0.225 $0.11
07/2014-03/2015 9.25% 2.0% $0.270 $0.11
07/2013-06/2014 9.44% 2.0% $0.280 $0.10
01/2013-06/2013 9.67% 2.0% $0.290 $0.10
07/2012-12/2012 9.42% 2.0% $0.290 $0.10
04/2012-06/2012 9.12% 2.0% $0.265 $0.13
07/2011-03/2012 9.12% 2.0% $0.250 $0.13
04/2011-06/2011 8.25% 2.0% $0.180 $0.18
07/2010-03/2011 8.25% 2.0% $0.160 $0.18
04/2010-06/2010 8.25% 2.0% $0.160 $0.18

Notes for Diesel Fuel (except Dyed Diesel) Rates by Period

4. Dyed Diesel Information:

5,7. Biodiesel, waste vegetable oil (wvo), and straight vegetable oil (svo) are taxed at the same rate as diesel fuel.

6. For more information on qualified use of diesel for agricultural purposes, see Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing