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Services
Prepaid Sales Tax Rates
Period
|
Mid-range
ethanol blends |
Gasohol (E15 only) |
All other motor fuels subject to Prepaid Sales Tax1 |
|---|---|---|---|
| 01/01/2025 - 06/30/2025 | 14 cents per gallon | 16 cents per gallon | 18 cents per gallon |
| 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.