1. Home
  2. Taxes & Rates
  3. Tax Incentives
  4. Deductions
  5. Motor Vehicle Fuel Tax Rates

Motor vehicle fuel tax rates

The motor vehicle fuel tax rates are used to calculate the motor vehicle fuel deduction under the Retailing Business and Occupation (B&O) tax classification. To compute the deduction, multiply the number of gallons by the combined state and federal tax rate.

Gasoline

Date State Rate/Gallon Federal Rate/Gallon Combined
State & Federal Tax Rate/Gallon
Date July 1, 2016 - Present State Rate/Gallon $0.494 Federal Rate/Gallon $0.184 Combined
State & Federal Tax Rate/Gallon $0.678
Date Aug 1, 2015 - Jun 30, 2016 State Rate/Gallon 0.445 Federal Rate/Gallon

0.184

 Combined
State & Federal Tax Rate/Gallon 0.629
Date Jan 1 - Jul 31, 2015 State Rate/Gallon 0.375 Federal Rate/Gallon 0.184 Combined
State & Federal Tax Rate/Gallon 0.559
Date Jan 1 - Dec 31, 2014 State Rate/Gallon 0.375 Federal Rate/Gallon 0.184 Combined
State & Federal Tax Rate/Gallon 0.559
Date Jan 1 - Dec 31, 2013 State Rate/Gallon 0.375 Federal Rate/Gallon 0.184 Combined
State & Federal Tax Rate/Gallon 0.559
Date Jan 1 - Dec 31, 2012 State Rate/Gallon 0.375 Federal Rate/Gallon 0.184 Combined
State & Federal Tax Rate/Gallon 0.559
Date Jan 1 - Dec 31, 2011 State Rate/Gallon 0.375 Federal Rate/Gallon 0.184 Combined
State & Federal Tax Rate/Gallon 0.559

Diesel

Date State Rate/Gallon Federal Rate/Gallon Combined
State & Federal Tax Rate/Gallon
Date July 1, 2016 - Present State Rate/Gallon $0.494 Federal Rate/Gallon $0.244 Combined
State & Federal Tax Rate/Gallon $0.738
Date Aug 1, 2015 - Jun 30, 2016 State Rate/Gallon 0.445 Federal Rate/Gallon 0.244 Combined
State & Federal Tax Rate/Gallon 0.689
Date Jan 1 - July 31, 2015 State Rate/Gallon 0.375 Federal Rate/Gallon 0.244 Combined
State & Federal Tax Rate/Gallon 0.619
Date Jan 1 - Dec 31, 2014 State Rate/Gallon 0.375 Federal Rate/Gallon 0.244 Combined
State & Federal Tax Rate/Gallon 0.619
Date Jan 1 - Dec 31, 2013 State Rate/Gallon 0.375 Federal Rate/Gallon 0.244 Combined
State & Federal Tax Rate/Gallon 0.619
Date Jan 1 - Dec 31, 2012 State Rate/Gallon 0.375 Federal Rate/Gallon 0.244 Combined
State & Federal Tax Rate/Gallon 0.619
Date Jan 1 - Dec 31, 2011 State Rate/Gallon 0.375 Federal Rate/Gallon 0.244 Combined
State & Federal Tax Rate/Gallon 0.619

For more information about fuel tax, visit the Department of Licensing's web site.