Excise & Fuel Tax

Excise & Fuel Tax

New Fuel Fees

The passage of Senate Bill 21-260 added two new fees on motor fuel: the Bridge and Tunnel Impact Fee (clear diesel only) and the Road Usage Fee (gasoline and clear diesel). These fees will be due at the same as the fuel tax. Both fees were scheduled to start at $0.02 per gallon effective July 1, 2022.

However, House Bill 22-1351 has delayed the effective date of the Road Usage fee until April 1, 2023.  Both fees will increase annually until July 1, 2028, then will be adjusted by inflation on July 1st, annually effective July 1, 2032.  For information regarding these fees, go to our fuel surcharge/fees web page or visit the General Assembly website for more information regarding SB21-260 and HB22-1351

Effective 01/01/2023 the ERS fee will be $0.009375 per gallon. 

Nicotine Products Tax Rate Increase

Effective January 1, 2023 the tax rate for nicotine products increases from 35% to 50%. See Nicotine Products Tax page for more information.