Environmental Response Surcharge (ERS)
The Environmental Response Surcharge (ERS) is due from all distributors who report the acquisition of fuel products in Colorado. The rate fluctuates based on revenue in the Petroleum Storage Tank Fund. The ERS must be included on all fuel sold in Colorado, with the exception of aviation fuel, fuel exported out of Colorado, specially formulated fuel sold to railroads for off-road use, or any fuel subject to the LPG/Natural Gas Inspection Fee.
The ERS varies depending on the balance in the Petroleum Storage Tank Fund. The rate can range from $25 to $100 per truckload. The ERS is currently $0.0125 per gallon. ERS revenue is deposited into the Petroleum Storage Tank Fund. Effective 01/01/2023 the ERS fee will be $0.009375 per gallon.
Perfluoroalkyl and Polyfluoroalkyl Substances (PFAS) Fee
The Perfluoroalkyl and Polyfluoroalkyl Substances Fee is due from all distributors, who acquire or manufacture fuel products for sale or use in Colorado. The rate fluctuates based on revenue in the Perfluoroalkyl and Polyfluoroalkyl Substances Funds. The PFAS fee must be included on all fuel sold in Colorado, with the exception of aviation fuel and fuel exported out of Colorado.
Effective July 1, 2022 Road Usage Fee (RUF) and Bridge and Tunnel Impact Fee (BTI)
The Road Usage Fee is due from each distributor of gasoline or special fuel that pays the excise tax. The Bridge and Tunnel Impact Fee is due from each distributor of special fuel that pays the excise tax. The rates for each gallon of gasoline or special fuel are as follows:
|Date||Road Usage Fee (RUF) Per Gallon of Gasoline||Road Usage Fee (RUF) Per Gallon of Special Fuel||Bridge and Tunnel Impact Fee (BTI) Per Gallon of Special Fuel|
|July 1, 2022 through March 31, 2023||$0.00||$0.00||$0.02|
|April 1, 2023 through June 30, 2023||$0.02||$0.02||$0.02|
|July 1, 2023 through June 30, 2024||$0.03||$0.03||$0.03|
|July 1, 2024 through June 30, 2025||$0.04||$0.04||$0.04|
|July 1, 2025 through June 30, 2026||$0.05||$0.05||$0.05|
|July 1, 2026 through June 30, 2027||$0.06||$0.06||$0.06|
|July 1, 2027 through June 30, 2028||$0.07||$0.07||$0.07|
|July 1, 2028 through June 30, 2032||$0.08||$0.08||$0.08|
After June 2032 the bridge and tunnel impact fee and the road usage fee rates will be adjusted annually based on inflation. The Department will update its website each year by April 15th with the new rate.
Liquefied Petroleum Gas and Natural Gas Inspection Fee
This fee is charged on sales of odorized liquefied petroleum gas and natural gas for the Liquefied Petroleum Gas (LPG) and Natural Gas (NG) Inspection Fund, created to provide funding for the inspection of installations, calibration and adjustment of meters and dispensers, and testing. The fee is collected for the following fuels: liquefied petroleum gas (LPG), liquefied natural gas (LNG), and compressed natural gas (CNG). The Liquefied Petroleum Gas and Natural Gas Inspection Fee is imposed on purchases of LPG, LNG, CNG, and collected by distributors of liquefied petroleum gas (LPG), liquefied natural gas (LNG), and compressed natural gas (CNG) in Colorado.
The fee is currently set at a per tank truckload rate of $10, which is reported at $0.00125 per gallon or gallon equivalent. A tank truckload is defined as 8,000 gallons or, in the case of CNG, gallon equivalents. The fee is reported and paid on the Colorado Fuel Distributor Tax Return of the manufacturer or distributor who is responsible for reporting the gallons and remitting tax due on LPG, LNG, and CNG. The inspection fee is not charged for LPG and Natural Gas shipments exported from Colorado.
The inspection fees are deposited into the LPG and Natural Gas inspection Fund for inspections of newly installed and existing facilities and for investigations of accidents related to gaseous fuels.
The amount(s) due are calculated on a fuel distributor's fuel tax return (DR 7050) through the Revenue Online monthly filing. Payment is due by the 26th of the following month, at the same time the return is due. If the due date is a weekend or a legal holiday, then the following business day is the due date. The return and payment are submitted electronically each month.