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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

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 - Jun 30, 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

Federal Rate

Combined
State & Federal Tax Rate

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 - Jun 30, 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

 

Effective July 1, 2016, the state rate for gasoline and diesel will increase by an additional 4.9 cents per gallon.

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