Gasoline & Special Fuels

Gasoline

Gasoline and gasohol (gasoline mixed with ethyl alcohol) motor fuel taxes are due when removed from a terminal or imported into the state. The tax is calculated on gross gallons acquired.  The tax rate is $.22 per gallon.

Gasoline is subject to the Environmental Response Surcharge (ERS), and the Perfluoroalkyl and Polyfluoroalkyl substances (PFAS) fee, and is only exempt if exported. 

Special Fuels

The special fuel excise tax is due when removed from a terminal or imported into the state. The tax is calculated on gross gallons acquired. The rate is $0.205 per gallon for all special fuels with the exception of liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG). For more information on the rate schedule, see Compressed Natural Gas (CNG), Liquefied Natural Gas (LNG) and Liquefied Petroleum Gas (LPG) and Fuel Rates, visit the Compressed & Liquefied Gas web page.

Special Fuels (including dyed) except LPG, LNG and CNG are subject to the Environmental Response Surcharge (ERS), the Perfluoroalkyl and Polyfluoroalkyl substances (PFAS) fee,

Effective January 1, Special fuel (not including dyed) is also subject to the Bridge & Tunnel Fee (BTI) and Road Usage Fee (RUF).  See the Fees & Surcharges page for more information on the fees, including rates and when they are applicable.

The special fuel excise tax is due when removed from a terminal or imported into the state. The tax is calculated on gross gallons acquired. The rate is $0.205 per gallon for all special fuels with the exception of liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG). For more information on the rate schedule, see Compressed Natural Gas (CNG), Liquefied Natural Gas (LNG) and Liquefied Petroleum Gas (LPG) and Fuel Rates, visit the Compressed & Liquefied Gas web page.

Special Fuels (including dyed) except LPG, LNG and CNG are subject to the Environmental Response Surcharge (ERS), the Perfluoroalkyl and Polyfluoroalkyl substances (PFAS) fee,

Effective January 1, Special fuel (not including dyed) is also subject to the Bridge & Tunnel Fee (BTI) and Road Usage Fee (RUF).  See the Fees & Surcharges page for more information on the fees, including rates and when they are applicable.

Allowances

When reporting the acquisition of gasoline and special fuel and determining the amount of excise tax due, Colorado law provides for a 2% allowance of the total amount of fuel to be deducted by the licensed distributor. The 2% allowance covers any losses in transit and in unloading the fuel and costs of collection.