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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

Federal Rate

Combined
State & Federal Tax Rate

Jan 1 - Jun 30, 2013 0.37500 0.18400 0.55900
Jan 1 - Dec 31, 2012 0.37500 0.18400 0.55900
Jan 1 - Dec 31, 2011 0.37500 0.18400 0.55900
Jan 1 - Dec 31, 2010 0.37500 0.18400 0.55900
Jan 1 - Dec 31, 2009 0.37500 0.18400 0.55900
July 1 - Dec 31, 2008 0.37500 0.18400 0.55900
Jan 1 - Jun 30, 2008 0.36000 0.18400 0.54400
July 1 - Dec 31, 2007 0.36000 0.18400 0.54400
Jan 1 - Jun 30, 2007 0.34000 0.18400 0.52400
July 1 - Dec 31, 2006 0.34000 0.18400 0.52400
Jan 1 - Jun 30, 2006 0.31000 0.18400 0.49400
July 1 - Dec 31, 2005 0.31000 0.18400 0.49400
Jan 1 - Jun 30, 2005 0.28000 0.18400 0.46400

 

Diesel

Date

State Rate

Federal Rate

Combined
State & Federal Tax Rate

Jan 1 - Jun 30, 2013 0.37500 0.24400 0.61900
Jan 1 - Dec 31, 2012 0.37500 0.24400 0.61900
Jan 1 - Dec 31, 2011 0.37500 0.24400 0.61900
Jan 1 - Dec 31, 2010 0.37500 0.24400 0.61900
Jan 1 - Dec 31, 2009 0.37500 0.24400 0.61900
July 1 - Dec 31, 2008 0.37500 0.24400 0.61900
Jan 1 - Jun 30, 2008 0.36000 0.24400 0.60400
July 1 - Dec 31, 2007 0.36000 0.24400 0.60400
Jan 1 - Jun 30, 2007 0.34000 0.24400 0.58400
July 1 - Dec 31, 2006 0.34000 0.24400 0.58400
Jan 1 - Jun 30, 2006 0.31000 0.24400 0.55400
July 1 - Dec 31, 2005 0.31000 0.24400 0.55400
Jan 1 - Jun 30, 2005 0.28000 0.24400 0.52400

 

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