Tax Rate Changes

2nd Quarter 2019 Tax Rate Changes

U.S./Canada Exchange Rate 1.3089 - 0.764 Last Updated on 5/29/19
State / ProvinceGasoline Special Diesel Gasohol Propane LNG CNG Ethanol Methanol E-85 M-85 A55 Biodiesel Electricity Hydrogen
ALBERTA #15 U.S.
Can.
0.3760
0.1300
0.3760
0.1300
0.3760
0.1300
0.2718
0.0940
0.3760
0.1300
0.3760
0.1300
0.3760
0.1300
0.3760
0.1300
0.3760
0.1300
0.3760
0.1300
BRITISH COLUMBIA U.S.
Can.
0.6764
0.2339
0.7296
0.2523
0.6764
0.2339
0.2562
0.0886
0.3091
0.1069
0.2198
0.0760
0.6764
0.2339
0.1261
0.0436
0.6764
0.2339
0.1458
0.0504
0.7296
0.2523
0.7296
0.2523
PRINCE EDWARD ISLAND #28 U.S.
Can.
0.4077
0.1410
0.6130
0.2120
0.4077
0.1410
0.6185
0.2139
0.3930
0.1359
0.4077
0.1410
0.3436
0.1188
0.4077
0.1410
0.3530
0.1221
0.3528
0.1220
MAINE U.S.
Can.
0.3120
0.1079
0.2190
0.0758
0.1780
0.0615
0.3073
0.1063
0.1980
0.0685
0.1470
0.0508
0.3120
0.1079
MASSACHUSETTS U.S.
Can.
0.2400
0.0830
0.2400
0.0830
0.2400
0.0830
0.1570
0.0543
0.1570
0.0543
0.1570
0.0543
0.2400
0.0830
0.2400
0.0830
0.2400
0.0830
0.2400
0.0830
0.2400
0.0830
0.2400
0.0830
MICHIGAN U.S.
Can.
0.4070
0.1407
0.4220
0.1459
0.4070
0.1407
0.4220
0.1459
0.4220
0.1459
0.4070
0.1407
0.4070
0.1407
0.4070
0.1407
0.4070
0.1407
0.4070
0.1407
0.4220
0.1459
0.4220
0.1459
0.4220
0.1459
NEW YORK U.S.
Can.
0.4040
0.1397
0.3995
0.1381
0.4040
0.1397
0.2270
0.0785
0.4040
0.1397
0.4040
0.1397
0.4040
0.1397
0.4040
0.1397

Footnotes


# 15 - ALBERTA Bill 1, An Act to Repeal the Carbon Levy, repeals the Climate Leadership Act and Climate Leadership Regulations effective 12.01 May 30, 2019.Accordingly the Alberta Carbon Levy no longer applies to any fuel as of that time. As this rate change takes place in the middle of the quarter, there will be a split rate. Please contact Alberta Finance Tax and Revenue Administration if you have any questions.
# 28 - PRINCE EDWARD ISLAND Prince Edward Island's Climate Leadership Act and Regulations come into effect on April 1, 2019. IFTA vehicles shall pay a carbon levy on fuel used in Prince Edward Island through the International Fuel Tax Agreement. The tax matrix has been updated to include the carbon levy rate for various fuel types. CNG tax rate is expressed per cubic meter (as per IFTA Ballot #03-2013) LNG tax rate is expressed per diesel litre equivalent (as per IFTA Ballot #05-2015). M-85 tax rate is based on a methanol:gasoline blend of 85%:15%. The carbon levy component of the A-55 rate is based on a water:gasoline blend by volume of 43%:57%. If you have any questions, please contact Taxation and Property Records Division, Department of Finance.