IFTA 3rd Quarter Fuel Tax Rates 2024

Footnotes

# 1 - CALIFORNIA:  CNG to be reported for each 100 cubic feet at standard pressure and temperature.  A blend of Alcohol when containing not more than 15% Gasoline or Diesel should be reported as E-85 or M-85.    Dimethyl Ether (DM) and Dimethyl Ether-Liquified Petroleum Gas Blends (DME/LPG) should be reported.

# 2 - MISSISSIPPI: LNG is taxed per Diesel Gallon Equivalent beginning July 1, 2015.  The tax rate was set by the 2014 Legislative Session to be taxed at $.18 per Diesel Gallon Equivalent. A Diesel  Gallon Equivalent of LNG is measured at 6.06 lbs.  CNG is sold to consumers on the Gasoline Gallon Equivalent of 5.660 lbs.  However, the tax rate is still on the measurement of $.18 cents per hundred cubic foot.  The above tax rate converts CCF to GGE. 

# 3 - MISSOURI: MISSOURI Reporting is not required for propane &/or natural gas in the event that proper fuel decals have been obtained.  If fuel decals have not been obtained, a fuel tax return must be completed. 

# 4 - PENNSYLVANIA: To convert CNG from standard cubic feet (scf) into Gasoline Gallon Equivalents (GGEs),  divide CNG (scf) units by 126.67.  Dyed diesel fuel or dyed kerosene consumed in PA operations, by qualified motor vehicles  authorized by the IRS to use dyed fuel on highway, is not taxable. The Electricity tax rate is 

# 5 - ONTARIO: Effective April 1, 2014, Biodiesel is a taxable product and taxed as diesel.

# 6 - IDAHO: FUEL PURCHASED ON IDAHO INDIAN RESERVATIONS -  As of November 1, 2007, diesel purchased from retail outlets on the Shoshone- Bannock Indian Reservation is Idaho tax-paid diesel for IFTA reporting & refund. Diesel purchased from Coeur D'Alene & Nez Perce tribe outlets is not Idaho tax-paid diesel for IFTA reporting and refund purposes.  Questions, please call toll free 800-972-7855 ext 7855. 

# 7 - ARIZONA: Vehicles less than 3 axles and with declared Gross Vehicle Weight under 26,001 lbs are taxed at $.18 per gallon.

# 8 - TENNESSEE Effective date for changes is July 1, 2019.

# 9 - MONTANA Montana no longer requires gasoline, gasohol and ethanol to be reported on the IFTA tax return. 

# 10 - WASHINGTON Bio Diesel is reported as a Special Fuel at $0.4940 a gallon and would be reported in the Diesel column.

# 11 - NEW YORK For information on B20, see TSB-M-06(4)M, IFTA Reporting Requirements for the Consumption of B20 in New York State.  For information on CNG and LNG, see TSB-M-13(1)M, Liquefied Natural Gas Treated the Same As Compressed Natural Gas. Both
TSB-M's can be found at www.tax.ny.gov. 

# 12 - TEXAS Biodiesel, renewable diesel and blends containing biodiesel or renewable diesel purchased in Texas must be reported under the fuel type ?DIESEL?.  Instructions for reporting biodiesel, renewable diesel and blends are online at https://comptroller.texas.gov/taxes/fuels/docs/biodiesel.pdf
or call toll free 1-800-252-1383.  

# 13 - BRITISH COLUMBIA  Ethanol and ethanol blends of gasoline must be reported as Gasoline and biodiesel and biodiesel blends must be reported as Diesel. LNG tax rate is expressed in cents per kilograms (as per IFTA Ballot #5- 2015). CNG tax rate is expressed in cents cubic meter (as per IFTA Ballot #3-2013). M-85 tax rate is based on a methanol : gasoline blend :: 85% : 15%.

# 14 - ALBERTA  Alberta has partially reinstated fuel tax of $0.09 per litre effective January 1, 2024. Please contact Alberta Treasury Board & Finance, Tax and Revenue Administration if you have any questions. 

# 15 - CONNECTICUT See Announcement 2023(1) Conversion Factors on Motor Vehicle Fuels Occurring In Gaseous Form for information about conversion factors for compressed natural gas and propane.   See Announcement 2023(2) Motor Vehicle Fuels Tax Rate on Diesel Fuel Effective July 1, 2023.

# 16 - MINNESOTA CNG rate:  The rate converted to Cubic Feet is $0.00225.

# 17 - MANITOBA  Tax Rate for LNG and CNG is per cubic meter.

# 18 - FLORIDA  Effective July 1, 2018, the current exemption of natural gas fuel (LNG and CNG) from the taxes imposed by Chapters 206 and 212, F.S., was extended through December 31, 2022.  Governor Ron DeSantis has signed into law (HB 7071) a one-month Fuel Tax Holiday. All motor carriers who are licensed with the International Fuel Tax Association (IFTA), traveling in Florida, and purchasing gasoline products will see a reduced tax rate from October 1, 2022, through October 31, 2022. The reduced tax rate does not apply to Diesel.  IFTA returns are still required to be filed for the quarter that includes this Tax Holiday. All miles traveled and fuel purchases must be reported on IFTA returns to accurately reflect miles per gallon (MPG) for the period. Between October 1 and October 31, 2022, Gasoline and Gasohol filers should report all total/taxable miles traveled and tax paid fuel gallons purchased in Florida for the Tax Holiday. Please use the following instructions below for reporting activity from October 1, 2022, through October 31, 2022: There will be a split tax rate for the 4th quarter of 2022 for Gasoline and Gasohol- FL   will be used for the correct tax rate for 10/01/2022 – 10/31/2022 FL1 will be used for the correct tax rate for 11/01/2022 – 12/31/2022.

# 19 - VIRGINIA Propane, CNG, and Methanol are taxed at the rates shown per gasoline gallon equivalent (GGE). One GGE is equal to 5.75 pounds or 1.353 gallons of propane; 5.66 pounds of CNG; and 2.04 gallons of methanol. LNG is taxed at the rates shown per diesel gallon equivalent (DGE), with one DGE equal to 6.06 pounds of LNG. All other fuels are taxed at the rates shown per gallon.  Visit https://www.dmv.virginia.gov/commercial/#mcs/programs/ifta/calculator.html for a  calculator to convert quantities of propane, CNG, LNG, and methanol to appropriate units for IFTA reporting. 

# 20 - UTAH  For Utah tax purposes, LNG is measured in Diesel Gallon Equivalents, meaning  6.06 pounds of liquefied natural gas. CNG is measured in Gasoline Gallon Equivalents, meaning 5.660 pounds of compressed natural gas. For Utah tax purposes,  GGE is 2.198 pounds of hydrogen.

# 21 - LOUISIANA  Beginning January 1, 2016 the tax on CNG, LNG, and LPG will be added to the price of the fuel dispensed at the pump or from a storage facility. 

# 22 - SOUTH CAROLINA  LNG is measured in Diesel Gallons equivalents of 6.06 pounds of liquefied natural gas and  CNG is measured in Gasoline Gallons equivalents of 5.660 pounds of compressed natural gas.

# 23 - MARYLAND CNG:  A gallon of CNG means 126.67 cubic feet of natural gas at 60 degrees Fahrenheit and one atmosphere of pressure, or 5.66 pounds of natural gas. 

# 24 - NORTH CAROLINA Liquefied Propane Gas (LPG): When LPG is dispensed as a motor fuel, the method of measurement is one (1) gasoline gallon equivalent equals 5.75 lbs. of LPG. To convert gallons of LPG to gasoline gallon equivalent (GGE), divide total LPG gallons by 1.353.  Compressed Natural Gas (CNG): When CNG is dispensed as a motor fuel, the method of measurement is one (1) gasoline gallon equivalent equals 5.66 lbs. of CNG. To convert cubic feet of CNG to gasoline gallon equivalent (GGE), divide total cubic feet by 123.57.  Liquefied Natural Gas (LNG): When LNG is dispensed as a motor fuel, the method of measurement is one (1) diesel gallon equivalent equals 6.06 lbs. of LNG. To convert gallons of LNG to diesel gallon equivalent (DGE), divide total LNG gallons by 1.71. 

# 25 - IOWA  LNG is measured in Diesel Gallon equivalents of 6.06 pounds of
liquefied natural gas and CNG is measured in Gasoline Gallon equivalents of 126.67 cubic feet. Methanol is not subject to Iowa fuel taxes unless blended with other motor fuels for use in an aircraft or for propelling motor vehicles.   Hydrogen fuel will have a tax rate of $0.65 per gallon beginning January 1, 2020.  The gallon of hydrogen is based on the diesel gallon equivalent or 'dge', and is two and forty-nine hundredths pounds.  Effective July 1, 2023, Iowa has an Electric Fuel Tax Rate of two and six-tenths cents for each kilowatt hour ($0.026 per kWh) of electric fuel dispensed into an EV battery or energy storage device. This does not apply to electric fuel dispensed at residences.

# 26 - ILLINOIS  LNG and Propane are taxed per diesel gallon equivalent (DGE)beginning July 1, 2017. LNG is taxed at the rate shown per diesel gallon equivalent (DGE), with one DGE equal to 6.06 pounds of LNG.  Propane is taxed at the rate shown per diesel gallon equivalent (DGE) with one DGE equal to 6.41 pounds of propane. Multiply IL taxable and tax paid propane gallons by 0.651 to determine the DGEs subject to the Illinois rate. CNG is taxed at the rate shown per gasoline gallon equivalent (GGE), with one GGE equal to 5.66 pounds of compressed natural gas. All other fuels are taxed at the rates shown per gallon.  For further information, see Informational Bulletin FY 2017-15, available on our website at tax.illinois.gov. 

# 27 - PRINCE EDWARD ISLAND  Effective July 1, 2023, Prince Edward Island has ceased collection of the carbon levy  under the Provincial Climate Leadership Act.   The Federal Greenhouse Gas Pollution Pricing Act is in place for PEI effective this same date.  LNG tax rate is expressed per diesel litre equivalent (as per IFTA Ballot #05-2015).

# 28 - OHIO Ohio CNG tax rate increased from .00 to .10 effective 7/1/2019.  Ohio CNG tax rate increased from .10 to .20 effective 7/1/2020 Ohio CNG tax rate increased from .20 to .30 effective 7/1/2021 Ohio CNG tax rate increased from .30 to .40 effective 7/1/2022 Ohio CNG tax rate increased from .40 to .47 effective 7/1/2023.

# 29 - ARKANSAS Effective October 1, 2023, Arkansas tax rate for Gasoline increased to 24.7 cents per gallon along with Ethanol and Methanol. The Diesel tax rate increased to 28.5 cents per gallon along with Biodiesel.

# 30 - GEORGIA Georgia temporarily suspended the collection of motor fuel tax, pursuant a State of Georgia Executive Order. Suspension is effective September 12, 2023, suspending the collection of motor fuel excise tax from September 13, 2023 through November 29, 2023. For further information, see Informational Bulletin MFT-2023-01 on our website at dor.georgia.gov and IFTA, Inc. Important Notices.

# 31 - INDIANA  Effective January 1, 2024, Indiana has adopted fuel tax rates for newly recognized fuel types: Electricity (EV), Hydrogen(HD), and Hythane (HT). Indiana’s fuel tax rate for these fuel types is based on the taxable distance traveled on Indiana Roads. The tax due for these fuel types is calculated by multiplying Indiana taxable distance traveled by the Indiana tax rate (D x R = T). 

# 32 - WYOMING  Liquified natural gas is taxed at $0.24 per diesel gallon equivalent (DGE) of 6.06 pounds, per W.S. 39-17-301(a)(xv) Non-liquified compressed natural gas is taxed at $0.24 per gasoline gallon equivalent (GSE) of 5.66 pounds, per W.S. 39-17-301(a)(xxv) Electricity is taxed at $0.24 per gasoline gallon equivalent (GSE) of 33.56 kilowatt hours, per W.S. 39-17-301(a)(xxv) Liquified petroleum gas, aka propane, is taxed at $0.24 per diesel gallon equivalent (DGE) of 1.35 gallons, per Fuel Tax FAQ page.