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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.