|
Tax Type
|
Effective 07/01/08
|
Effective 07/01/09
|
Effective 07/01/10 (4)
|
Effective 07/01/11
|
Effective 07/01/12(5) | Effective 07/01/13(5) |
|---|---|---|---|---|---|---|
| Inflation Index |
1.028
|
1.038
|
1.00
|
1.016
|
1.016
|
1.016
|
| Gasoline |
0.284
|
0.295
|
0.295
|
0.300
|
0.300
|
0.300
|
| Diesel |
0.296
|
0.307
|
0.307
|
0.312
|
0.312
|
0.312
|
| Jet Fuel |
0.034
|
0.034
|
0.034
|
0.034
|
0.034
|
0.034
|
| Propane |
0.206
|
0.215
|
0.215
|
0.219
|
0.219
|
0.219
|
| Methanol |
0.139
|
0.145
|
0.145
|
0.147
|
0.147
|
0.147
|
| Ethanol |
0.187
|
0.195
|
0.195
|
0.198
|
0.198
|
0.198
|
| CNG (1) |
0.230
|
0.239
|
0.239
|
0.243
|
0.243
|
0.243
|
| Hydrogen (1) |
0.067
|
0.069
|
0.069
|
0.070
|
0.070
|
0.070
|
| Hydrogen CNG (1) |
0.197
|
0.205
|
0.205
|
0.208
|
0.208
|
0.208
|
| LNG |
0.169
|
0.175
|
0.175
|
0.178
|
0.178
|
0.178
|
| Biodiesel (B100) |
0.272
|
0.282
|
0.282
|
0.287
|
0.287
|
0.287
|
| B20 (3) |
0.291
|
0.307
|
0.307
|
0.312
|
0.312
|
0.312
|
| E10 (3) |
0.274
|
0.295
|
0.295
|
0.300
|
0.300
|
0.300
|
| E85 (3) |
0.202
|
0.295
|
0.295
|
0.300
|
0.300
|
0.300
|
(1) CNG, Hydrogen and Hydrogen CNG tax rate is applied to every 100 cubic feet. The tax rate on all other fuels is based on each gallon.
(2) For reporting periods beginning on September 1, 2006 thru September 19, 2007, the tax rate for diesel fuel containing at least 2% biological component is 0.200.
(3) Change in thresholds for blended fuels
Effective July 1, 2009, the full gasoline excise tax rate is imposed on internal combustion engine fuel if the blended fuel contains at least 10% gasoline by volume.
Effective July 1, 2009, the full diesel excise tax rate is imposed on biodiesel fuels that contain less than 90% biodiesel fuel by volume.
(4) The fuel excise tax rates in effect on July 1, 2009 were not increased on July 1, 2010. The same rates remain in effect until June 30, 2011.
(5) The law repeals the indexing of motor fuels tax rates on January 1, 2012. The fuel excise tax rates in effect on July 1, 2011 remain in effect.