Disclaimer: All users of the information contained in this web page understand and agree that IFTA, Inc. is not responsible for the accuracy of the information. IFTA, Inc. does not alter the information reported by the Member Jurisdictions or independently confirm the accuracy of the information reported by the Member Jurisdictions. Each Member Jurisdiction is solely responsible for the information reported to IFTA, Inc. that is posted in this web page. Additionally, each Member Jurisdiction is also solely responsible for updating the information reported by them to assure that it remains accurate. Any inquiries or disputes concerning the accuracy of the information contained in this web page must be directed to the Member Jurisdiction responsible for reporting the information in question.

*P1020 EXCHANGE RATE
The exchange rate of the U.S./Canadian funds shall be the U.S. Federal Reserve Board index rate at noon Eastern time of the third Monday of the month immediately preceding each quarter and will be used for all tax returns and other taxable transactions occuring for the subsequent quarter.

IFTA Matrix Fuel Tax Rates

2nd Quarter 2023 Fuel Tax Rates

U.S./Canada Exchange Rate (NOT YET DEFINED)

This matrix is not final until June 1, 2023.

*Exchange rates are from www.federalreserve.gov

Tax Rate Calendar: 2020-22 | 2023-25

Click on the jurisdiction to jump to the fuel rates. Green indicates they have updated for this quarter.Yellow indicates they have changed rate for this quarter.

AB BC MB NB NL NS ON PE QC SK AL AZ AR CA CO CT DE FL GA ID IL IN IN IA KS KY KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA VA WA WV WI WY

State / Province	Rate	Gasoline	Special Diesel	Gasohol	Propane	LNG	CNG	Ethanol	Methanol	E-85	M-85	A55	Biodiesel	Electricity	Hydrogen
ALBERTA (AB) #14	Can.				0.0940
BRITISH COLUMBIA (BC) #13	Can.	0.2555	0.2801	0.2555	0.1044	0.1376	0.0979	0.2555	0.0549	0.2555	0.0632	0.2801	0.2801
MANITOBA (MB) #17	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.	0.2192	0.2886	0.2192	0.1444	0.2524	0.2524	0.1087	0.1636	0.2192	0.1636	0.2886	0.2886
NEWFOUNDLAND (NL)	Can.	0.1855	0.2291		0.1474
NOVA SCOTIA (NS)	Can.	0.1550	0.1540	0.1550	0.0700	0.1540	0.1540						0.1540
ONTARIO (ON) #5	Can.	0.0900	0.0900	0.0900	0.0430			0.0900		0.0900	0.0900	0.0900	0.0900
PRINCE EDWARD ISLAND (PE) #27	Can.	0.1952	0.2756	0.1952		0.2513	0.1826	0.1952	0.1396	0.1952	0.1479	0.1477
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.	0.2800	0.2900	0.2800	0.2900	0.0800	0.0800	0.2800	0.2800	0.2800	0.2800	0.2800	0.2900
ARIZONA (AZ) #7	U.S.	0.1800	0.2600	0.1800						0.1800	0.1800		0.2600
ARKANSAS (AR) #29	U.S.	0.2460	0.2840	0.2460	0.1650	0.0500	0.0500	0.2460	0.2460	0.2460	0.2460		0.2840
CALIFORNIA (CA) #1	U.S.		0.8530		0.0600	0.1017	0.0887	0.0900	0.0900	0.0900	0.0900	0.8530	0.8530
*COLORADO (CO)*	U.S.	*0.2400*	*0.2450*	*0.2400*	0.1350	0.1200	0.1830	*0.2400*	*0.2400*	*0.2400*	*0.2400*	*0.2400*	*0.2450*
CONNECTICUT (CT) #15	U.S.	0.2500	0.4920	0.2500	0.2600	0.2600	0.2600	0.2500	0.2500	0.2500	0.2500	0.2500	0.4920
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)* #18	U.S.	0.3830	0.3817	*0.3830*									0.3817
GEORGIA (GA) #30	U.S.	0.3120	0.3120	0.3120	0.3120	0.3120	0.3120	0.3120	0.3120	0.3120	0.3120	0.3120	0.3500
IDAHO (ID) #6	U.S.		0.3200		0.2320	0.3490	0.3200					0.3200	0.3200		0.3200
ILLINOIS (IL) #26	U.S.	0.6540	0.7570	0.6540	0.6830	0.6460	0.5420	0.6540	0.6540	0.6540	0.6540	0.6540	0.7570
INDIANA (IN)	U.S.	0.3300	0.5500	0.3300		0.5500	0.5500	0.3300	0.3300	0.3300	0.3300	0.3300	0.5500
INDIANA (IN) (Surcharge)	U.S.				0.5500
IOWA (IA) #25	U.S.	0.3000	0.3250	0.3000	0.3000	0.3250	0.3100	0.2400	0.3000	0.2400	0.3000	0.3000	0.3010		0.6500
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) #21	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)	U.S.		0.3120		0.2190	0.1780	0.3078	0.1980	0.1470				0.3120
MARYLAND (MD) #23	U.S.	0.4270	0.4345	0.4270	0.4270	0.4270	0.4270	0.4270	0.4270	0.4270			0.4345
MASSACHUSETTS (MA)	U.S.	0.2400	0.2400	0.2400	0.2920	0.2920	0.2920	0.2400	0.2400	0.2400	0.2400	0.2400	0.2400
MICHIGAN (MI)	U.S.	0.4420	0.5010	0.4420	0.5010	0.5010	0.4420	0.4420	0.4420	0.4420	0.4420	0.5010	0.5010		0.5010
MINNESOTA (MN) #16	U.S.	0.2850	0.2850	0.2850	0.2135	0.1710	0.2850	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.	0.2200	0.2200	0.2200	0.1100	0.1100	0.1100	0.2200		0.2200	0.2200		0.2200
MONTANA (MT) #9	U.S.		0.2975		0.0518		0.0700						0.2975
NEBRASKA (NE)	U.S.	0.2900	0.2900	0.2900	0.2900	0.2900	0.2900	0.2900	0.2900	0.2900	0.2900	0.2900	0.2900		0.2900
NEVADA (NV)	U.S.	0.2300	0.2700	0.2300	0.0640	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.	0.4140	0.4840	0.4140	0.8340			0.4140	0.4140	0.4140	0.4140	0.4140	0.4840
NEW MEXICO (NM)	U.S.		0.2100
NEW YORK (NY) #11	U.S.	0.4010	0.3835	0.4010	0.2200			0.4010	0.4010		0.4010	0.4010
NORTH CAROLINA (NC) #24	U.S.	0.4050	0.4050	0.4050	0.4050	0.4050	0.4050	0.4050	0.4050	0.4050	0.4050	0.4050	0.4050		0.4050
NORTH DAKOTA (ND)	U.S.	0.2300	0.2300	0.2300	0.2300		0.2300						0.2300
OHIO (OH) #28	U.S.	0.3850	0.4700	0.3850	0.4700	0.4700	0.4000	0.3850	0.3850	0.3850	0.3850	0.4700	0.4700
OKLAHOMA (OK)	U.S.	0.1900	0.1900	0.1900	0.1600	0.0500	0.0500	0.1900	0.1900	0.1900	0.1900	0.1900	0.1900
OREGON (OR)	U.S.
PENNSYLVANIA (PA) #4	U.S.	0.6110	0.7850	0.6110	0.4510	0.6880	0.6110	0.4080	0.3060	0.4380	0.3520	0.7850	0.7850	0.0183	0.6110
RHODE ISLAND (RI)	U.S.	0.3400	0.3400	0.3400	0.3400	0.3400		0.3400	0.3400	0.3400	0.3400	0.3400	0.3400
SOUTH CAROLINA (SC) #22	U.S.	0.2800	0.2800	0.2800	0.2800	0.2800	0.2800	0.2800	0.2800
SOUTH DAKOTA (SD)	U.S.		0.2800										0.2800
TENNESSEE (TN) #8	U.S.	0.2600	0.2700	0.2600	0.2200	0.2100	0.2100	0.2600	0.2600	0.2600	0.2600	0.2600	0.2700
TEXAS (TX) #12	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) #20	U.S.	0.3640	0.3640	0.3640		0.1880	0.1880	0.3640	0.3640	0.3640	0.3640	0.3640	0.3640		0.1880
VERMONT (VT)	U.S.		0.3100
VIRGINIA (VA) #19	U.S.	0.2800	0.2890	0.2800	0.2800	0.3160	0.2800	0.2800	0.2800	0.2800	0.2800	0.2800	0.2890
VIRGINIA (VA) #19(Surcharge)	U.S.	0.1490	0.1400	0.1490	0.1490	0.1680	0.1490	0.1490	0.1490	0.1490	0.1490	0.1490	0.1400
WASHINGTON (WA) #10	U.S.	0.4940	0.4940	0.4940				0.4940	0.4940	0.4940	0.4940	0.4940	0.4940
WEST VIRGINIA (WV)	U.S.	0.3720	0.3720	0.3720	0.2100	0.1830	0.2840	0.3720	0.3720	0.3720	0.3720	0.3720	0.3720		0.2840
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	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. Dimethyl Ether (DM) and Dimethyl Ether-Liquified Petroleum Gas Blends (DME/LPG) should be reported under Propane.
# 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.
# 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. The Electricity tax rate is per kilowatt hours (kWh).
# 5 - ONTARIO	Effective April 1, 2014, Biodiesel is a taxable product and taxed as diesel.
# 6 - 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 \'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.
# 7 - ARIZONA	Vehicles less than 3 axles and with declared Gross Vehicle Weight under 26,001 lbs are taxed at $.18 per gallon.
# 8 - TENNESSEE	Effective date for changes is July 1, 2019.
# 9 - MONTANA	Montana no longer requires gasoline, gasohol and ethanol to be reported on the IFTA tax return.
# 10 - WASHINGTON	Bio Diesel is reported as a Special Fuel at $0.4940 a gallon and would be reported in the Diesel column.
# 11 - 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
# 12 - 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.
# 13 - 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%
# 14 - ALBERTA	Alberta is suspending the Fuel Tax effective January 1, 2023 for at least 6 months till June 30, 2023 Please contact Alberta Finance Tax and Revenue Administration if you have any questions.
# 15 - CONNECTICUT	See Special Notice SN 2022 (2) Conversion Factors on Motor Vehicle Fuels Occurring In Gaseous Form for information about conversion factors for compressed natural gas and propane.
# 16 - MINNESOTA	CNG rate: The rate converted to Cubic Feet is $0.00225
# 17 - MANITOBA	Tax Rate for LNG and CNG is per cubic meter.
# 18 - 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
# 19 - 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/calculator. html for a calculator to convert quantities of propane, CNG, LNG, and methanol to appropriate units for IFTA reporting.
# 20 - 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.
# 21 - 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.
# 22 - 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.
# 23 - 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.
# 24 - 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.
# 25 - 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. Methanol is not subject to Iowa fuel taxes unless blended with other motor fuels for use in an aircraft or for propelling motor vehicles. Hydrogen fuel will have a tax rate of $0.65 per gallon beginning January 1, 2020. The gallon of hydrogen is based on the diesel gallon equivalent or \'dge\', and is two and forty-nine hundredths pounds.
# 26 - 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.
# 27 - PRINCE EDWARD ISLAND	Prince Edward Island\'s Climate Leadership Act and Regulations came 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 includes 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.
# 28 - OHIO	Ohio tax rates changes effective 7/1/2019. Ohio CNG tax rate increased from .10 to .20 effective 7/1/2020 Ohio CNG tax rate increased from .20 to .30 effective 7/1/2021
# 29 - ARKANSAS	Effective October 1, 2022, Arkansas tax rate for Gasoline increased to 24.6 cents per gallon along with Ethanol and Methanol. The Diesel tax rate decreased to 28.4 cents per gallon along with Biodiesel
# 30 - GEORGIA	Georgia temporarily suspended the collected of motor fuel tax, pursuant House Bill 304. Suspension is effective March 18, 2022 through January 10, 2023. On January 11, 2023, the motor fuel tax was reinstated. For further information, see Informational Bulletin MFT-2022-01 on our website at dor.georgia.gov and IFTA, Inc. Important Notices.

Taxmatrix

2nd Quarter 2023 Fuel Tax Rates

This matrix is not final until June 1, 2023.

Click on the jurisdiction to jump to the fuel rates. Green indicates they have updated for this quarter.Yellow indicates they have changed rate for this quarter.

Footnotes

Address:

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