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Prepaid Sales Tax Rates

Period
 Mid-range
ethanol
blends 
Gasohol
(E15 only)
All other motor
fuels subject to
Prepaid Sales Tax1
07/01/2024 - 12/31/2024 15 cents per gallon 17 cents per gallon 19 cents per gallon
01/01/2024 - 06/30/2024 16 cents per gallon 18 cents per gallon  20 cents per gallon

1 Unless otherwise provided, the Prepaid Sales Tax rate is the rate displayed in the column labeled “All other motor fuels subject to Prepaid Sales Tax” in the table above. Motor fuels subject to the full rate of Prepaid Sales Tax include diesel fuel containing less than 10% biodiesel or renewable diesel and gasoline containing less than 15% denatured ethanol.  If a motor fuel is fully exempt from sales tax (e.g., majority blended ethanol and certain biodiesel or renewable diesel blends), then no Prepaid Sales Tax is imposed.

Period
 Biodiesel (1% - 10%) 
Gasoline / Gasohol / Other Motor fuels
07/01/2023 - 12/31/2023      20 cents per gallon                  20 cents per gallon
01/01/2023 - 06/30/2023  24 cents per gallon​                  24 cents per gallon​
07/01/2022 - 12/31/2022
23 cents per gallon​
​23 cents per gallon
01/01/2022 - 06/30/2022
18 cents per gallon​​ ​18 cents per gallon​
07/01/2021 - 12/31/2021
15 cents per gallon​ 15 cents per gallon​
01/01/2021 - 06/30/2021​
​11 cents per gallon
​11 cents per gallon
07/01/2020 - 12/31/2020
​9 cents per gallon
​12 cents per gallon
01/01/2020 - 06/30/2020
11 cents per gallon​ 14 cents per gallon​
07/01/2019 - 12/31/2019
12 cents per gallon
15 cents per gallon
01/01/2019 - 06/30/2019
12 cents per gallon 16 cents per gallon
07/01/2018 - 12/31/2018 12 cents per gallon 15 cents per gallon
01/01/2018 - 06/30/2018 11 cents per gallon 14 cents per gallon
Period
 Gasohol / Biodiesel (1% - 10%) 
Gasoline / Other Motor fuels
07/01/2017 - 12/31/2017 10 cents per gallon
13 cents per gallon
01/01/2017 - 06/30/2017 10 cents per gallon
12 cents per gallon
07/01/2016 - 12/31/2016 10 cents per gallon 13 cents per gallon
01/01/2016 - 06/30/2016 10 cents per gallon 13 cents per gallon
07/01/2015 - 12/31/2015 11 cents per gallon 14 cents per gallon
01/01/2015 - 06/30/2015 15 cents per gallon 19 cents per gallon
07/01/2014 - 12/31/2014 16 cents per gallon 20 cents per gallon
01/01/2014 - 06/30/2014 16 cents per gallon 20 cents per gallon
07/01/2013 - 12/31/2013 16 cents per gallon 20 cents per gallon
01/01/2013 - 06/30/2013 16 cents per gallon 20 cents per gallon
07/01/2012 - 12/31/2012 16 cents per gallon 20 cents per gallon
01/01/2012 - 06/30/2012 16 cents per gallon 20 cents per gallon
07/01/2011 - 12/31/2011 16 cents per gallon 20 cents per gallon
01/01/2011 - 06/30/2011 12 cents per gallon 15 cents per gallon
Period
Gasohol 
Gasoline/ Other Motor fuels
07/01/2003 - 12/31/2010 5 cents per gallon 6 cents per gallon
01/01/2001 - 06/30/2003 3 cents per gallon 4 cents per gallon
07/01/2000 - 12/31/2000 1 cents per gallon 1 cents per gallon
10/01/1991 - 06/30/2000 3 cents per gallon 4 cents per gallon
03/01/1984 - 09/30/1991 0 cents per gallon 3 cents per gallon

For more information on Prepaid Sales Tax, click here.