Motor Fuels Tax Rate Changes Effective July 1, 2022

Updated June 30, 2022

A number of states have announced motor fuel tax rate changes effective July 1, 2022. Weaver will continue to monitor rate changes for the 3^rd quarter and update this post as needed.

Connecticut

Effective July 1, Connecticut’s excise tax on diesel will increase to $0.492 per gallon.

Georgia

Georgia’s average retail prices for the prepaid local tax on fuel for the period July 1, 2022 through December 31, 2022 are as follows:

• Gasoline: $3.000
• Diesel: $3.000
• Aviation Gasoline: $3.000
• LPG: $2.596
• Special Fuel (CNG): $3.000

Illinois

Illinois has set its prepaid sales tax rates for motor fuel for the period July 1, 2022 – December 31, 2022 as follows:

• Biodiesel (1% – 10%): $0.23 per gallon
• Gasoline, gasohol, other motor fuels: $0.23 per gallon

Indiana

Effective July 1, 2022, Indiana’s gasoline license tax will be set at 0.33 per gallon and the special fuel license tax will be set at $0.55 per gallon. These rates will remain in effect through June 30, 2023. Additionally, Indiana’s gasoline use tax for the month of July 2022 has been set at $0.291 per gallon.

Iowa

Effective July 1, 2022, Iowa’s tax rate on Biodiesel blends of B11 or higher (undyed fuel) will decrease to $0.301 per gallon.

All other fuel rates will remain unchanged as follows:

• Gasoline: 30 cents
• Alcohol: 24 cents
• Ethanol Blended Gasoline E-10 to E-14,:30 cents
• Ethanol Blended Gasoline E-15 or higher: 24 cents
• Diesel (including Biodiesel B-10 and lower): 32.5 cents
• Aviation Gasoline: 8 cents
• Aviation Jet: 5 cents
• Liquefied Petroleum Gas (LPG): 30 cents
• Liquefied Natural Gas (LNG): 32.5 cents
• Compressed Natural Gas (CNG): 31 cents
• Hydrogen: 65 cents

Maryland

Effective July 1, Maryland’s motor fuel tax rates will increase, with the exception of the tax on aviation fuel which will remain taxed at $0.07 per gallon. The new tax rates will be as follows:

• Gasoline, gasohol, propane, LNG, CNG, ethanol, methanol, E85 and M85: $0.427 per gallon
• Diesel and biodiesel: $0.4345 per gallon
• Aviation fuel and aviation gasoline: $0.07 per gallon

Massachusetts

Massachusetts has set its fuel tax rates for the period July 1, 2022 – September 30, 2022 as follows:

• Gasoline: $0.24 per gallon
• Diesel: $0.24 per gallon
• LPG: $0.285 per gallon
• Jet Fuel: $0.139 per gallon
• Aviation Gasoline: $0.329 per gallon

Michigan

The Michigan prepaid sales tax on fuel for the month of July 2022 is as follows: gasoline – $0.235 per gallon and diesel – $0.28 per gallon.

Montana

Effective July 1, 2022, Montana’s fuel tax on gasoline will be increased to $0.325 per gallon and the fuel tax on diesel will be increased to $0.2955 per gallon. These rates will increase again in 2023.

Nebraska

Nebraska’s fuel tax rates for July 1, 2022 – December 31, 2022 have been set as follows:

• Gasoline, Gasohol, Diesel, Ethanol and Compressed Fuels: $0.248 per gallon
• Aviation Gasoline: $0.05 per gallon
• LPG: $0.285 per gallon
• Jet Fuel: $0.03 per gallon

New Jersey

New Jersey’s petroleum products gross receipts tax rates for the period July 1, 2022 through September 30, 2022 are as follows:

• Gasoline and LPG: $0.319 per gallon
• Diesel: $0.359 per gallon
• Fuel Oil: $0.124 per gallon
• Aviation Fuel: $0.04 per gallon
• Other fuels: 7% of gross receipt

Ohio

The Ohio Department of Transportation has published the average wholesale price of fuel to be used when determining the gross receipts of a supplier subject to the Petroleum Activity Tax (PAT) for the period July 1, 2022 – September 30, 2022. The PAT rate is $0.006.

South Carolina

Effective July 1, 2022, South Carolina’s fuel tax rate will increase to $0.28 per gallon.

Virginia

Virginia’s fuel tax rates for the period July 1, 2022 – June 30, 2023 are as follows:

• Gasoline: $0.28 per gallon
• Diesel: $0.289 per gallon
• Blended Fuels (Gasoline): $0.28 per gallon
• Blended Fuels (Diesel): $0.289 per gallon
• Aviation Fuels: $0.05 per gallon
• Alternative Fuels: $0.28 per GGE
• Storage Tank Fee: $0.6 per gallon

Vermont

Vermont’s Motor Fuel Transportation Infrastructure Assessment (MFTIA) for July 1, 2022 – September 30, 2022 has been set at $0.0795 per gallon. The Motor Fuel Tax Assessment (MFTA) for July 1, 2022 – September 30, 2022 has been set at $0.1591 per gallon.

For information or assistance in complying with these requirements, contact us. We are here to help.

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