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Fuel Tax & Fee Rates

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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$0.0125¹N/A$0.001250N/AN/A

Sep 2020 through June 2022
N/A$0.0125N/A$0.001250$0.003125¹N/A

July 2022 through Dec 2022
$0.02¹$0.0125N/A$0.001250$0.003125N/A

Jan 2023 through March 2023
$0.02$0.009375¹N/A$0.001250$0.003125¹⁰N/A

April 2023 
$0.02$0.009375N/A$0.001250$0.003125¹⁰$0.02¹

May 2023 through June 2023
$0.02$0.00625¹N/A$0.001250$0.003125¹⁰$0.02

July 2023 through August 2023
$0.03¹$0.00625⁹N/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.