Fuel Tax and Fee Rates
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Liquefied Natural Gas (LNG) |
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Fuel Impact Reduction Fee (FIRF)²,⁷ |
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Perfluoroalkyl and Polyfluoroalkyl Substances Fee (PFAS)²,⁷,¹⁰ |
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N/A |
$0.0125¹ |
N/A |
$0.001250 |
N/A |
N/A |
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N/A |
$0.0125 | N/A |
$0.001250 |
$0.003125¹ |
N/A |
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$0.02¹ |
$0.0125 |
N/A |
$0.001250 |
$0.003125 |
N/A |
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$0.02 |
$0.009375¹ |
N/A |
$0.001250 |
$0.003125¹⁰ |
N/A |
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$0.02 |
$0.009375 |
N/A |
$0.001250 |
$0.003125¹⁰ |
$0.02¹ |
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$0.02 |
$0.00625¹ |
N/A |
$0.001250 |
$0.003125¹⁰ |
$0.02 |
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$0.03¹ |
$0.00625⁹ |
N/A |
$0.001250 |
$0.003125¹⁰ |
$0.03¹ |
| Sept 2023 through June 2024 | $0.03 | $0.00625⁹ |
$0.006125 |
$0.001250 | $0.003125¹⁰ | $0.03 |
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$0.04¹ |
$0.00625⁹ |
$0.006125 |
$0.001250 |
$0.003125¹⁰ |
$0.04¹ |
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$0.05¹ |
$0.00625⁹ |
$0.006125 |
$0.001250 |
$0.003125¹⁰ |
$0.05¹ |
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$0.06¹ |
$0.00625⁹ |
$0.006125 |
$0.001250 |
$0.003125¹⁰ |
$0.06¹ |
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$0.07¹ |
$0.00625⁹ |
$0.006125 |
$0.001250 |
$0.003125¹⁰ |
$0.07¹ |
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$0.08¹ |
$0.00625⁹ |
$0.006125 |
$0.001250 |
$0.003125¹⁰ |
$0.08¹ |
Notes:
¹ Indicates rate change.
² Government sales are not exempt from these fees.
³ The BTI is charged on special fuel only. Dyed special fuel is excluded.
⁴ ERS is charged on gasoline and special fuel including dyed special fuel, but is not charged on CNG, LNG or LPG.
⁵ Dyed special fuel is sold to a railroad for rail use is exempt from the ERS fee but not exempt from the PFAS fee.
⁶ The LPG/NG inspection fee is charged on CNG, LNG and LPG.
⁷ The PFAS & FIRF fees are charged on gasoline and special fuel including dyed special fuel, but is not charged on aviation jet fuel, aviation gasoline, CNG, LNG or LPG.
⁸ The RUF is charged on the gasoline and special fuel, but is not charged on aviation jet fuel, aviation gasoline, CNG, LNG and LPG.
⁹ ERS is subject to change based upon the Colorado Petroleum Storage Tank Fund balance.
10 PFAS fee is subject to change based upon the Perfluoroalkyl and Polyfluoroalkyl Substances Fund balance.