CALIFORNIA - Dimethyl Ether (DM) and Dimethyl Ether-Liquified Petroleum Gas Blends m(DME/LPG) should be reported under Propane. LNG to be reported for each 6.06 pounds of liquid natural gas used. LNG is taxed at a diesel gallon equivalent (DGE). CNG to be reported for each 126.67 cubic feet, or 5.66 pounds, of compressed natural gas used, measured at standard pressure and temperature. CNG is taxed at a gasoline gallon equivalent (GGE). A blend of Alcohol when containing not more than 15% Gasoline or Diesel should be reported as E-85 or M-85.
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.
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.
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 per kilowatt hours (kWh).
ONTARIO - Effective April 1, 2014, Biodiesel is a taxable product and taxed as diesel.
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.
ARIZONA - ARS 28-5606: Imposition of Motor Fuel Taxes Vehicles less than 3 axles and with declared gross vehicle weight under 26,001 lbs are taxed at $0.18 per gallon.
TENNESSEE - Effective date for changes is January 1, 2025.
MONTANA - Montana no longer requires gasoline, gasohol and ethanol to be reported on the IFTA tax return.
WASHINGTON - Bio Diesel is reported as a Special Fuel at $0.595 a gallon and would be reported in the Diesel column.
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
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.
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%.
ALBERTA Alberta has reinstated fuel tax of $0.13 per litre effective April 1, 2024. Please contact Alberta Treasury Board & Finance, Tax and Revenue Administration if you have any questions.
CONNECTICUT See Announcement 2024(1) Conversion Factors on Motor Vehicle Fuels Occurring In Gaseous Form for information about conversion factors for compressed natural gas and propane. See Announcement 2026(2) Motor Vehicle Fuels Tax Rate on Diesel Fuel Effective July 1, 2026.
MINNESOTA CNG rate: The rate converted to Cubic Feet is $0.002597.
MANITOBA Tax Rate for LNG and CNG is per cubic meter.
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.
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/businesses/motor-carriers/ifta/calculator for a calculator to convert quantities of propane, CNG, LNG, and methanol to appropriate units for IFTA reporting.
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.
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.
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.
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.
