Fuel Tax and Fee Rates
Fuel Tax Rates | Aviation Gas | Aviation Jet Fuel | Compressed Natural Gas (CNG) | Gasoline | Liquefied Natural Gas (LNG) | Liquefied Petroleum Gas (LPG) | Special Fuel |
|---|---|---|---|---|---|---|---|
Jan 2019 and subsequent periods | $0.06 | $0.04 | $0.183¹ | $0.22 | 0.12¹ | $0.135¹ | $0.205 |
Fuel Fees and Surcharge Rates | Bridge and Tunnel Impact (BTI) Fee³ | Environmental Response Surcharge (ERS)²,⁴,⁵,⁹ | Fuel Impact Reduction Fee (FIRF)²,⁷ | Liquefied Petroleum Gas and Natural Gas (LPG/NG) Inspection Fee²,⁶ | Perfluoroalkyl and Polyfluoroalkyl Substances Fee (PFAS)²,⁷,¹⁰ | Road Usage Fee (RUF)⁸ |
|---|---|---|---|---|---|---|
Jan 2020 through Aug 2020 | N/A | $0.0125¹ | N/A | $0.001250 | N/A | N/A |
Sep 2020 through June 2022 | N/A | $0.0125 | N/A | $0.001250 | $0.003125¹ | N/A |
July 2022 through Dec 2022 | $0.02¹ | $0.0125 | N/A | $0.001250 | $0.003125 | N/A |
Jan 2023 through March 2023 | $0.02 | $0.009375¹ | N/A | $0.001250 | $0.003125¹⁰ | N/A |
April 2023 | $0.02 | $0.009375 | N/A | $0.001250 | $0.003125¹⁰ | $0.02¹ |
May 2023 through June 2023 | $0.02 | $0.00625¹ | N/A | $0.001250 | $0.003125¹⁰ | $0.02 |
July 2023 through August 2023 | $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 |
July 2024 through June 2025 | $0.04¹ | $0.0125⁹ | $0.006125 | $0.001250 | $0.003125¹⁰ | $0.04¹ |
July 2025 through June 2026 | $0.05¹ | $0.0125⁹ | $0.006125 | $0.001250 | $0.003125¹⁰ | $0.05¹ |
July 2026 through June 2027 | $0.06¹ | $0.0125⁹ | $0.006125 | $0.001250 | $0.003125¹⁰ | $0.06¹ |
July 2027 through June 2028 | $0.07¹ | $0.0125⁹ | $0.006125 | $0.001250 | $0.003125¹⁰ | $0.07¹ |
July 2028 through June 2032 | $0.08¹ | $0.0125⁹ | $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.