The per gallon Federal Motor Fuel Excise Tax is 18.4 cents on gasoline, 13.6 cents on LPG, 24.4 cents on
diesel fuel, 18.4 cents on gasohol, 19.4 cents on aviation gas, and 4.4 cents on jet fuel. These monies
go to the Federal Highway Trust Fund.
The current per gallon State Motor Fuel Excise Tax effective April 1, 1999 is 22 cents on gasoline, 20
cents on LPG, 22 cents on diesel fuel, 20 cents on gasohol, 6 cents on aviation gas, and 4 cents on jet
fuel. Jet fuel for non-commercial use is taxed at 21.9 cents.
State Gasoline Taxes Throughout the U.S. - PDF FILE
CURRENT DISPOSITION OF FEDERAL TAX
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EFFECTIVE January 1, 2005
|
|
|
|
|
HIGHWAY TRUST FUND
|
|
|
Fuel Type
|
FEDERAL TAX
|
DEFICIT REDUCTION
|
HIGHWAY ACCOUNT
|
MASS TRANSIT ACCOUNT
|
LUST
|
|
GASOLINE
|
$0.184
|
$0.000
|
$0.1544
|
$0.0286
|
$0.001
|
|
GASOHOL**
|
$0.184
|
$0.0
|
$0.1544
|
$0.0286
|
$0.001
|
|
LPG
|
$0.136
|
$0.000
|
$0.1147
|
$0.0213
|
$0.000
|
|
DIESEL
|
$0.244
|
$0.000
|
$0.2144
|
$0.0286
|
$0.001
|
**Effective January 1, 2005
|
|
CURRENT STATE TAX RATES
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EFFECTIVE APRIL 1, 1999
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|
Fuel Type
|
S.D. STATE TAX
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FEDERAL & STATE TAX TOTAL
|
|
GASOLINE
|
$0.220
|
$0.404
|
|
GASOHOL
|
$0.200
|
$0.384
|
|
LPG
|
$0.200
|
$0.336
|
|
DIESEL
|
$0.220
|
$0.464
|
|
