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.