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 |
|---|---|---|---|
| July 1, 2016 - Present | $0.494 | $0.184 | $0.678 |
| Aug 1, 2015 - Jun 30, 2016 | 0.445 |
0.184 |
0.629 |
| Jan 1 - Jul 31, 2015 | 0.375 | 0.184 | 0.559 |
| Jan 1 - Dec 31, 2014 | 0.375 | 0.184 | 0.559 |
| Jan 1 - Dec 31, 2013 | 0.375 | 0.184 | 0.559 |
| Jan 1 - Dec 31, 2012 | 0.375 | 0.184 | 0.559 |
| Jan 1 - Dec 31, 2011 | 0.375 | 0.184 | 0.559 |
Diesel
| Date | State Rate/Gallon | Federal Rate/Gallon |
Combined State & Federal Tax Rate/Gallon |
|---|---|---|---|
| July 1, 2016 - Present | $0.494 | $0.244 | $0.738 |
| Aug 1, 2015 - Jun 30, 2016 | 0.445 | 0.244 | 0.689 |
| Jan 1 - July 31, 2015 | 0.375 | 0.244 | 0.619 |
| Jan 1 - Dec 31, 2014 | 0.375 | 0.244 | 0.619 |
| Jan 1 - Dec 31, 2013 | 0.375 | 0.244 | 0.619 |
| Jan 1 - Dec 31, 2012 | 0.375 | 0.244 | 0.619 |
| Jan 1 - Dec 31, 2011 | 0.375 | 0.244 | 0.619 |
For more information about fuel tax, visit the Department of Licensing's web site.