State Tax Administrators Release Updated List Of State Motor Fuel Excise Tax Rates, Rules
The Federation of Tax Administrators, an association of all 50 state and territorial tax authorities, recently published its annual list of state motor fuel excise taxes updated to January 2022.
In addition to listing state motor fuel excise taxes for gasoline, diesel fuel and gasohol, the list includes notations on the various surcharges, fees, sales taxes that are also imposed on the sale of motor fuel.
In addition, the Federation of Tax administrators has also published its annual compendium of state motor fuel excise tax regulations.
The compendium lists state by state motor fuel excise tax information in 37 categories; state excise tax authority contact information; state statute and rule citations for gasoline, diesel fuel, aviation gas and jet fuel; state point of collection requirements for motor fuel taxation; motor fuel tax rates for finished product and their effective dates; fees and rates on reportable products (i.e. environmental fee, inspection fees, etc.); state motor fuel rate updates; alternative fuels incentives and laws; state diversion requirements; alternative fuel tax rates and conversion rates for CNG, LNG, LPG, E85, electric vehicles, gasoline hybrid vehicles and methanol (M85); taxable blendstocks; contaminated fuel refund rules; refunds/credit allowance for bad debt; application of state sales tax on motor fuel sales; responsibility for remitting taxes and license requirements; exempt parties; and rules for filing refunds and credits.
The compendium is updated to September 2021 and is useful to Association Executives to identify state motor fuel excise tax trends and compare home state motor fuel excise tax laws to requirements in neighboring states.