State / ProvinceGasoline Special Diesel Gasohol Propane LNG CNG Ethanol Methanol E-85 M-85 A55 Biodiesel
ALBERTA (AB) #15 Can.0.1749 0.1835 0.1300 0.1248 0.0378 0.0378 0.1300 0.1518 0.1367 0.1553 0.1502 0.1300
BRITISH COLUMBIA (BC) #14 Can.0.2117 0.2267 0.2117 0.0732 0.0810 0.0570 0.2117 0.0327 0.2117 0.0378 0.2267 0.2267
MANITOBA (MB) #18 Can.0.1400 0.1400 0.1400 0.0300 0.1000 0.1000 0.1400 0.1400 0.1400 0.1400 0.1400 0.1400
NEW BRUNSWICK (NB) Can.0.1550 0.2150 0.1550 0.0670 0.2150 0.2150 0.2150 0.2150 0.1550 0.2150 0.2150 0.2150
NEWFOUNDLAND (NL) Can.0.2450 0.2150 0.0700
NOVA SCOTIA (NS) Can.0.1550 0.1540 0.1550 0.0700 0.1540 0.1540 0.1540
ONTARIO (ON) #5 Can.0.1470 0.1430 0.1470 0.0430 0.1470 0.1470 0.1470 0.1470 0.1430
PRINCE EDWARD ISLAND (PE) Can.0.1310 0.2020
QUEBEC (QC) Can.0.1920 0.2020 0.1920 0.2020 0.1920 0.2020 0.1920 0.2020 0.2020
SASKATCHEWAN (SK) Can.0.1500 0.1500 0.1500 0.0900 0.1500 0.1500 0.1500 0.1500 0.1500 0.1500
ALABAMA (AL) U.S.0.1800 0.1900 0.1800 0.1900 0.1800 0.1800 0.1800 0.1800 0.1800 0.1900
ARIZONA (AZ) #8 U.S.0.1800 0.2600 0.1800 0.1800 0.1800 0.2600
ARKANSAS (AR) U.S.0.2150 0.2250 0.2150 0.1650 0.0500 0.0500 0.2150 0.2150 0.2150 0.2150 0.2250
CALIFORNIA (CA) #1 U.S. 0.3700 0.0600 0.1017 0.0887 0.0900 0.0900 0.0900 0.0900 0.3700 0.3700
COLORADO (CO) U.S.0.2200 0.2050 0.2200 0.0900 0.0800 0.1200 0.2200 0.2200 0.2200 0.2200 0.2200 0.2050
CONNECTICUT (CT) #16 U.S.0.2500 0.4170 0.2500 0.2600 0.2600 0.2600 0.2500 0.2500 0.2500 0.2500 0.2500 0.4170
DELAWARE (DE) U.S.0.2300 0.2200 0.2300 0.2200 0.2200 0.2200 0.2300 0.2300 0.2200 0.2200 0.2200 0.2200
FLORIDA (FL) #19 U.S.0.3400 0.3387 0.2987 0.3387
GEORGIA (GA) U.S.0.2630 0.2940 0.2630 0.2630 0.2630 0.2630 0.2630 0.2630 0.2630 0.2630 0.2630 0.2940
IDAHO (ID) #7 U.S. 0.3200 0.2320 0.3490 0.3200 0.3200 0.3200
ILLINOIS (IL) #28 U.S.0.3070 0.3340 0.3070 0.3530 0.3350 0.2910 0.3070 0.3070 0.3070 0.3070 0.3070 0.3340
INDIANA (IN) U.S.0.2600 0.4700 0.2600 0.4700 0.4700 0.2600 0.2600 0.2600 0.2600 0.2600 0.4700
INDIANA (IN) (Surcharge) U.S.0.2100 0.2100 0.4700 0.2100 0.2100 0.2100 0.2100 0.2100
IOWA (IA) #27 U.S.0.3050 0.3250 0.2900 0.3000 0.3250 0.3100 0.2900 0.3000 0.2900 0.3000 0.3000 0.2950
KANSAS (KS) U.S.0.2400 0.2600 0.2400 0.2300 0.2600 0.2400 0.2400 0.2600 0.1700 0.2400 0.2600 0.2600
KENTUCKY (KY) U.S.0.2460 0.2160 0.2460 0.2460 0.2160 0.2160 0.2460 0.2460 0.2460 0.2460 0.2160 0.2160
KENTUCKY (KY) (Surcharge) U.S.0.0440 0.1020 0.0440 0.0440 0.1020 0.1020 0.0440 0.0440 0.0440 0.0440 0.1020 0.1020
LOUISIANA (LA) #22 U.S.0.2000 0.2000 0.2000 0.1460 0.2000 0.2000 0.2000 0.2000 0.2000 0.2000 0.2000 0.2000
MAINE (ME) #6 U.S. 0.3120 0.2190 0.1780 0.3073 0.1980 0.1470 0.3120
MARYLAND (MD) #25 U.S.0.3380 0.3455 0.3380 0.3380 0.3380 0.3380 0.3380 0.3380 0.3380 0.3380 0.3455 0.3455
MASSACHUSETTS (MA) U.S.0.2400 0.2400 0.2400 0.1420 0.1420 0.1420 0.2400 0.2400 0.2400 0.2400 0.2400 0.2400
MICHIGAN (MI) U.S.0.3750 0.3900 0.3750 0.3900 0.3900 0.3750 0.3750 0.3750 0.3750 0.3750 0.3900 0.3900
MINNESOTA (MN) #17 U.S.0.2850 0.2850 0.2850 0.2135 0.1710 0.3134 0.2850 0.2850 0.2025 0.2850 0.2850
MISSISSIPPI (MS) #2 U.S.0.1800 0.1800 0.1800 0.1700 0.1800 0.2280 0.1800 0.1800 0.1800 0.1800 0.1800 0.1800
MISSOURI (MO) #3 U.S.0.1700 0.1700 0.1700 0.1700 0.0500 0.0500 0.1700 0.1700 0.1700 0.1700
MONTANA (MT) #10 U.S. 0.2925 0.0518 0.0700
NEBRASKA (NE) U.S.0.2700 0.2700 0.2700 0.2700 0.2700 0.2700 0.2700 0.2700 0.2700 0.2700 0.2700 0.2700
NEVADA (NV) U.S.0.2300 0.2700 0.2300 0.2200 0.2700 0.2100 0.2300 0.2300 0.2300 0.1900 0.2700
NEW HAMPSHIRE (NH) U.S. 0.2220 0.2220 0.2220 0.2220 0.2220
NEW JERSEY (NJ) U.S.0.3710 0.4420 0.3710 0.3225 0.3710 0.3710 0.3710 0.3710 0.3710 0.4420
NEW MEXICO (NM) U.S. 0.2100
NEW YORK (NY) #12 U.S.0.3880 0.3815 0.3880 0.2260 0.3880 0.3880 0.3880 0.3880
NORTH CAROLINA (NC) #26 U.S.0.3430 0.3430 0.3430 0.3430 0.3430 0.3430 0.3430 0.3430 0.3430 0.3430 0.3430 0.3430
NORTH DAKOTA (ND) U.S.0.2300 0.2300 0.2300 0.2300 0.2300 0.2300
OHIO (OH) U.S.0.2800 0.2800 0.2800 0.2800 0.2800 0.2800 0.2800 0.2800 0.2800 0.2800 0.2800
OKLAHOMA (OK) U.S.0.1600 0.1300 0.1600 0.1600 0.0500 0.0500 0.1600 0.1600 0.1600 0.1600 0.1600 0.1300
OREGON (OR) U.S.
PENNSYLVANIA (PA) #4 U.S.0.5820 0.7470 0.5820 0.4290 0.6550 0.5820 0.3880 0.2920 0.4180 0.3350 0.7470 0.7470
RHODE ISLAND (RI) U.S.0.3300 0.3300 0.3300 0.3300 0.3300 0.3300 0.3300 0.3300 0.3300 0.3300 0.3300
SOUTH CAROLINA (SC) #24 U.S.0.1800 0.1800 0.1800 0.1800 0.1800 0.1800 0.1800 0.1800
SOUTH DAKOTA (SD) U.S. 0.2800 0.2800
TENNESSEE (TN) #9 U.S.0.2400 0.2100 0.2400 0.1700 0.1600 0.1600 0.2400 0.2400 0.2400 0.2400 0.2400 0.2100
TEXAS (TX) #13 U.S.0.2000 0.2000 0.2000 0.1500 0.1500 0.2000 0.2000 0.2000 0.2000 0.2000 0.2000
UTAH (UT) #21 U.S.0.2940 0.2940 0.2940 0.1450 0.1450 0.2940 0.2940 0.2940 0.2940 0.2940 0.2940
VERMONT (VT) U.S. 0.3100
VIRGINIA (VA) #20 U.S.0.1620 0.2020 0.1620 0.1620 0.1830 0.1620 0.1620 0.1620 0.1620 0.1620 0.1620 0.2020
VIRGINIA (VA) #20(Surcharge) U.S.0.0750 0.0350 0.0750 0.0750 0.0850 0.0750 0.0750 0.0750 0.0750 0.0750 0.0750 0.0350
WASHINGTON (WA) #11 U.S.0.4940 0.4940 0.4940 0.4940 0.4940 0.4940 0.4940 0.4940 0.4940
WEST VIRGINIA (WV) #23 U.S.0.3570 0.3570 0.3570 0.1990 0.1520 0.2360 0.3570 0.3570 0.3570 0.3570 0.3570 0.3570
WISCONSIN (WI) U.S.0.3290 0.3290 0.3290 0.2260 0.1970 0.2470 0.3290 0.3290 0.3290 0.3290 0.3290 0.3290
WYOMING (WY) U.S.0.2400 0.2400 0.2400 0.2400 0.2400 0.2400 0.2400 0.2400 0.2400 0.2400

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. 
# 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
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 using the $0.17 fuel tax rate. 
# 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.  
# 5 - ONTARIO
Effective April 1, 2014, Biodiesel is a taxable product and
taxed as diesel.
# 6 - MAINE
CNG rate now complies with R222.
# 7 - 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. 
# 8 - ARIZONA
Vehicles less than 3 axles and with declared Gross Vehicle
Weight under 26,001 lbs are taxed at $.18 per gallon
# 9 - TENNESSEE
CNG is 5.66 lbs per gallon. For the purpose of determining
the tax on liquified gas, a diesel gallon equivalent factor
of six and six one-hundredths pounds (6.06 lbs.) per gallon
shall be used.   Effective date for changes is July 1, 2017.
# 10 - MONTANA
Montana no longer requires gasoline, gasohol and ethanol to
be reported on the IFTA tax return. 
# 11 - WASHINGTON
The state of Washington has entered into fuel tax agreements
with several Washington Tribes regarding the taxation of
motor vehicle fuel and special fuel sold at tribal fuel
stations located on reservations or trust lands within
Washington.  Please see the "Exemptions" section for
Washington located on the IFTA, Inc. website for further
information.    Bio Diesel is reported as a Special Fuel at
$0.4940 a gallon and would be reported in the Diesel column.
# 12 - 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  
# 13 - 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
http://window.state.tx.us/taxinfo/fuels/ifta.html or call
toll free 1-800-252-1383.  
# 14 - BRITISH COLUMBIA
Ethanol and ethanol blends of gasoline must be reported as
Gasoline and biodiesel and biodiesel blends must be reported
as Diesel. CNG tax rate is expressed in cents cubic meter
(as per IFTA Ballot #3-2013)  LNG tax rate is expressed in
cents per kilograms (as per IFTA Ballot #5- 2015) 	M-85 tax
rate is based on a methanol : gasoline blend :: 85% : 15% 
# 15 - ALBERTA
Alberta's Climate Leadership Act and Regulation comes into
effect on  January 1, 2017. IFTA vehicles shall pay a carbon
levy on fuel used in  Alberta. The tax matrix has been
updated to include the carbon levy rate for various fuel
types. If you have any questions, please contact Alberta Tax
and Revenue  Administration. 
# 16 - CONNECTICUT
See Special Notice SN 2017 (2) Conversion Factors on Motor
Vehicle Fuels Occurring In Gaseous Form for information
about conversion factors for compressed natural gas and
propane. 
# 17 - MINNESOTA
CNG rate:  0.2474 per 100 cubic foot or  0.002474 per cubic
foot. The above tax rate converts CCF to GGE.  GNG tax rate
determined by using the  126.67 gallon equivalency.
# 18 - MANITOBA
Tax Rate for LNG and CNG is per cubic meter.
# 19 - FLORIDA
Effective January 1, 2014 through December 31, 2018, 
natural gas fuel is exempt from the taxes imposed by
Chapters 206 and 212, F.S.
# 20 - 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/c
alculator.html for a  calculator to convert quantities of
propane, CNG, LNG, and methanol to appropriate units for
IFTA reporting. 
# 21 - 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. 
# 22 - 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. 
# 23 - WEST VIRGINIA
Compressed Natural Gas (CNG) is $1.853 per 1,000 cubic feet.
Compressed Natural Gas (CNG) GGE Measure is $0.235 per 126
cubic feet.   Field Gas is exempt per WV Code 11-14-9a    
# 24 - 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.
# 25 - 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. 
# 26 - 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. 
# 27 - 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. 
# 28 - 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.