IFTA Matrix
Fuel Tax Rates

3rd Quarter 2022 Fuel Tax Rates

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

This matrix is not final until September 1, 2022.

*Exchange rates are from www.federalreserve.gov

Tax Rate Calendar: 2020-22

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.

ABBCMBNBNLNLNSONPEPEQCSKALAZARCACOCTDEFLGAIDILININIAKSKYKYLAMEMDMAMIMNMSMOMTNENVNHNJNMNYNCNDOHOKORPARISCSDTNTXUTVTVAVAWAWVWIWY


State / Province Rate GasolineSpecial DieselGasoholPropaneLNGCNGEthanolMethanolE-85M-85A55BiodieselElectricityHydrogen
ALBERTA (AB) #15 Can.0.0940
BRITISH COLUMBIA (BC) #14 Can.0.25550.28010.25550.10440.13760.09790.25550.05490.25550.06320.28010.2801
MANITOBA (MB) #18 Can.0.14000.14000.14000.03000.10000.10000.14000.14000.14000.14000.14000.1400
NEW BRUNSWICK (NB) Can.0.21920.28860.21920.14440.25240.25240.10870.16360.21920.16360.28860.2886
NEWFOUNDLAND (NL) Can.0.23340.27230.1319
NEWFOUNDLAND (NL) Can.0.25550.29910.1474
NOVA SCOTIA (NS) Can.0.15500.15400.15500.07000.15400.15400.1540
ONTARIO (ON) #5 Can.0.14700.14300.14700.04300.14700.14700.14700.14700.1430
PRINCE EDWARD ISLAND (PE) #28 Can.0.15100.22200.15100.21180.14340.15100.11760.15100.12260.1225
PRINCE EDWARD ISLAND (PE) #28 Can.0.19520.27560.19520.25130.18260.19520.13960.19520.14790.1477
QUEBEC (QC) Can.0.19200.20200.19200.20200.19200.20200.19200.20200.2020
SASKATCHEWAN (SK) Can.0.15000.15000.15000.09000.15000.15000.15000.15000.15000.1500
ALABAMA (AL) U.S.0.28000.29000.28000.29000.08000.08000.28000.28000.28000.28000.28000.2900
ARIZONA (AZ) #8 U.S.0.18000.26000.18000.18000.18000.2600
ARKANSAS (AR) #30 U.S.0.24500.28500.24500.16500.05000.05000.24500.24500.24500.24500.2850
CALIFORNIA (CA) #1 U.S.0.72700.06000.10170.08870.09000.09000.09000.09000.72700.7270
COLORADO (CO) U.S.0.22000.22500.22000.13500.12000.18300.22000.22000.22000.22000.22000.2250
CONNECTICUT (CT) #16 U.S.0.25000.40100.25000.26000.26000.26000.25000.25000.25000.25000.25000.4010
DELAWARE (DE) U.S.0.23000.22000.23000.22000.22000.22000.23000.23000.22000.22000.22000.2200
FLORIDA (FL) #19 U.S.0.36500.36370.36500.3637
GEORGIA (GA) #31 U.S.0.29100.32600.29100.29100.29100.29100.29100.29100.29100.29100.29100.3260
IDAHO (ID) #7 U.S.0.32000.32000.23200.34900.32000.32000.32000.3200
ILLINOIS (IL) #27 U.S.0.55900.62700.55900.61700.62300.48500.55900.55900.55900.55900.55900.6270
INDIANA (IN) U.S.0.32000.53000.32000.53000.53000.32000.32000.32000.32000.32000.5300
INDIANA (IN) (Surcharge) U.S.0.5300
IOWA (IA) #26 U.S.0.30000.32500.30000.30000.32500.31000.24000.30000.24000.30000.30000.30400.6500
KANSAS (KS) U.S.0.24000.26000.24000.23000.26000.24000.24000.26000.17000.24000.26000.2600
KENTUCKY (KY) U.S.0.24600.21600.24600.24600.21600.21600.24600.24600.24600.24600.21600.2160
KENTUCKY (KY) (Surcharge) U.S.0.04400.10200.04400.04400.10200.10200.04400.04400.04400.04400.10200.1020
LOUISIANA (LA) #22 U.S.0.20000.20000.20000.14600.20000.20000.20000.20000.20000.20000.20000.2000
MAINE (ME) #6 U.S.0.31200.21900.17800.30780.19800.14700.3120
MARYLAND (MD) #24 U.S.0.36100.36850.36100.36100.36100.36100.36100.36100.36100.3685
MASSACHUSETTS (MA) U.S.0.24000.24000.24000.28600.28600.28600.24000.24000.24000.24000.24000.2400
MICHIGAN (MI) U.S.0.50300.56500.50300.56500.56500.50300.50300.50300.50300.50300.56500.56500.5650
MINNESOTA (MN) #17 U.S.0.28500.28500.28500.21350.17100.28500.28500.28500.20250.28500.2850
MISSISSIPPI (MS) #2 U.S.0.18000.18000.18000.17000.18000.22800.18000.18000.18000.18000.18000.1800
MISSOURI (MO) #3 U.S.0.22000.22000.22000.17000.05000.05000.22000.22000.22000.05000.2200
MONTANA (MT) #10 U.S.0.29750.05180.07000.2955
NEBRASKA (NE) U.S.0.24800.24800.24800.24800.24800.24800.24800.24800.24800.24800.24800.24800.2480
NEVADA (NV) U.S.0.23000.27000.23000.06400.27000.21000.23000.23000.23000.19000.2700
NEW HAMPSHIRE (NH) U.S.0.22200.22200.22200.22200.2220
NEW JERSEY (NJ) U.S.0.50700.57700.50700.92700.50700.50700.50700.50700.50700.5770
NEW MEXICO (NM) U.S.0.2100
NEW YORK (NY) #12 U.S.0.41300.39550.41300.24000.41300.41300.41300.4130
NORTH CAROLINA (NC) #25 U.S.0.38500.38500.38500.38500.38500.38500.38500.38500.38500.38500.38500.38500.3850
NORTH DAKOTA (ND) U.S.0.23000.23000.23000.23000.23000.2300
OHIO (OH) #29 U.S.0.38500.47000.38500.47000.47000.40000.38500.38500.38500.38500.47000.4700
OKLAHOMA (OK) U.S.0.19000.19000.19000.16000.05000.05000.19000.19000.19000.19000.19000.1900
OREGON (OR) U.S.
PENNSYLVANIA (PA) #4 U.S.0.57600.74100.57600.42500.64800.57600.38400.28900.41300.33200.74100.74100.01720.5760
RHODE ISLAND (RI) U.S.0.34000.34000.34000.34000.34000.34000.34000.34000.34000.34000.3400
SOUTH CAROLINA (SC) #23 U.S.0.28000.28000.28000.28000.28000.28000.28000.2800
SOUTH DAKOTA (SD) U.S.0.28000.2800
TENNESSEE (TN) #9 U.S.0.26000.27000.26000.22000.21000.21000.26000.26000.26000.26000.26000.2700
TEXAS (TX) #13 U.S.0.20000.20000.20000.15000.15000.20000.20000.20000.20000.20000.2000
UTAH (UT) #21 U.S.0.31900.31900.31900.17500.17500.31900.31900.31900.31900.31900.31900.1750
VERMONT (VT) U.S.0.3100
VIRGINIA (VA) #20 U.S.0.28000.28900.28000.28000.31600.28000.28000.28000.28000.28000.28000.2890
VIRGINIA (VA) #20(Surcharge) U.S.0.14900.14000.14900.14900.16800.14900.14900.14900.14900.14900.14900.1400
WASHINGTON (WA) #11 U.S.0.49400.49400.49400.49400.49400.49400.49400.49400.4940
WEST VIRGINIA (WV) U.S.0.35700.35700.35700.22200.16000.24900.35700.35700.35700.35700.35700.3570
WISCONSIN (WI) U.S.0.32900.32900.32900.22600.19700.24700.32900.32900.32900.32900.32900.3290
WYOMING (WY) U.S.0.24000.24000.24000.24000.24000.24000.24000.24000.24000.24000.2400

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 permits have been obtained.  If fuel permits 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 - 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
Effective date for changes is July 1, 2019.
# 10 - MONTANA
Montana no longer requires gasoline, gasohol and ethanol to be
reported on the IFTA tax return. 
# 11 - WASHINGTON
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
https://comptroller.texas.gov/taxes/fuels/docs/biodiesel.pdf 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 is temporarily suspending the collection of Fuel Tax.  Please
contact Alberta Finance Tax and Revenue Administration if you have any
questions. 
# 16 - CONNECTICUT
See Special Notice SN 2021 (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:  The rate converted to Cubic Feet is $0.00225  
# 18 - MANITOBA
Tax Rate for LNG and CNG is per cubic meter.
# 19 - 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, 2023.
# 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/calculator.
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. For Utah tax purposes,  GGE is 2.198 pounds of hydrogen.
# 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 - 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.
# 24 - 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. 
# 25 - 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. 
# 26 - 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.
# 27 - 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. 
# 28 - PRINCE EDWARD ISLAND
Prince Edward Island has a split rate for Q2-2022 as the result of a
carbon levy increase that was effective May 9, 2022.  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.
# 29 - 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
# 30 - ARKANSAS
Effective October 1, 2019, Arkansas tax rate for Gasoline increased 
to 24.5 cents per gallon along with Ethanol and Methanol. The Diesel
tax rate increased to 28.5 cents per gallon along with Biodiesel
# 31 - GEORGIA
Georgia temporarily suspended the collected of motor fuel tax,
pursuant House Bill 304. Suspension is effective March 18, 2022,
suspending the collection of motor fuel excise tax from March 18, 2022
through May 31, 2022. For further information, see Informational
Bulletin MFT-2022-01 on our website at dor.georgia.gov and IFTA, Inc.
Important Notices.

Taxmatrix