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.


State / Province Rate GasolineSpecial DieselGasoholPropaneLNGCNGEthanolMethanolE-85M-85A55BiodieselElectricityHydrogen
ALBERTA (AB) #14 Can.0.0940
BRITISH COLUMBIA (BC) #13 Can.0.25550.28010.25550.10440.13760.09790.25550.05490.25550.06320.28010.2801
MANITOBA (MB) #17 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.0.18550.22910.1474
NOVA SCOTIA (NS) Can.0.15500.15400.15500.07000.15400.15400.1540
ONTARIO (ON) #5 Can.0.09000.09000.09000.04300.09000.09000.09000.09000.0900
PRINCE EDWARD ISLAND (PE) #27 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) #7 U.S.0.18000.26000.18000.18000.18000.2600
ARKANSAS (AR) #29 U.S.0.24600.28400.24600.16500.05000.05000.24600.24600.24600.24600.2840
CALIFORNIA (CA) #1 U.S.0.85300.06000.10170.08870.09000.09000.09000.09000.85300.8530
COLORADO (CO) U.S.0.24000.24500.24000.13500.12000.18300.24000.24000.24000.24000.24000.2450
CONNECTICUT (CT) #15 U.S.0.25000.49200.25000.26000.26000.26000.25000.25000.25000.25000.25000.4920
DELAWARE (DE) U.S.0.23000.22000.23000.22000.22000.22000.23000.23000.22000.22000.22000.2200
FLORIDA (FL) #18 U.S.0.38300.38170.38300.3817
GEORGIA (GA) #30 U.S.0.31200.31200.31200.31200.31200.31200.31200.31200.31200.31200.31200.3500
IDAHO (ID) #6 U.S.0.32000.23200.34900.32000.32000.32000.3200
ILLINOIS (IL) #26 U.S.0.65400.75700.65400.68300.64600.54200.65400.65400.65400.65400.65400.7570
INDIANA (IN) U.S.0.33000.55000.33000.55000.55000.33000.33000.33000.33000.33000.5500
INDIANA (IN) (Surcharge) U.S.0.5500
IOWA (IA) #25 U.S.0.30000.32500.30000.30000.32500.31000.24000.30000.24000.30000.30000.30100.6500
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) #21 U.S.0.20000.20000.20000.14600.20000.20000.20000.20000.20000.20000.20000.2000
MAINE (ME) U.S.0.31200.21900.17800.30780.19800.14700.3120
MARYLAND (MD) #23 U.S.0.42700.43450.42700.42700.42700.42700.42700.42700.42700.4345
MASSACHUSETTS (MA) U.S.0.24000.24000.24000.29200.29200.29200.24000.24000.24000.24000.24000.2400
MICHIGAN (MI) U.S.0.44200.50100.44200.50100.50100.44200.44200.44200.44200.44200.50100.50100.5010
MINNESOTA (MN) #16 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.0.22000.22000.22000.11000.11000.11000.22000.22000.22000.2200
MONTANA (MT) #9 U.S.0.29750.05180.07000.2975
NEBRASKA (NE) U.S.0.29000.29000.29000.29000.29000.29000.29000.29000.29000.29000.29000.29000.2900
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.0.41400.48400.41400.83400.41400.41400.41400.41400.41400.4840
NEW MEXICO (NM) U.S.0.2100
NEW YORK (NY) #11 U.S.0.40100.38350.40100.22000.40100.40100.40100.4010
NORTH CAROLINA (NC) #24 U.S.0.40500.40500.40500.40500.40500.40500.40500.40500.40500.40500.40500.40500.4050
NORTH DAKOTA (ND) U.S.0.23000.23000.23000.23000.23000.2300
OHIO (OH) #28 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
PENNSYLVANIA (PA) #4 U.S.0.61100.78500.61100.45100.68800.61100.40800.30600.43800.35200.78500.78500.01830.6110
RHODE ISLAND (RI) U.S.0.34000.34000.34000.34000.34000.34000.34000.34000.34000.34000.3400
SOUTH CAROLINA (SC) #22 U.S.0.28000.28000.28000.28000.28000.28000.28000.2800
SOUTH DAKOTA (SD) U.S.0.28000.2800
TENNESSEE (TN) #8 U.S.0.26000.27000.26000.22000.21000.21000.26000.26000.26000.26000.26000.2700
TEXAS (TX) #12 U.S.0.20000.20000.20000.15000.15000.20000.20000.20000.20000.20000.2000
UTAH (UT) #20 U.S.0.36400.36400.36400.18800.18800.36400.36400.36400.36400.36400.36400.1880
VERMONT (VT) U.S.0.3100
VIRGINIA (VA) #19 U.S.0.28000.28900.28000.28000.31600.28000.28000.28000.28000.28000.28000.2890
VIRGINIA (VA) #19(Surcharge) U.S.0.14900.14000.14900.14900.16800.14900.14900.14900.14900.14900.14900.1400
WASHINGTON (WA) #10 U.S.0.49400.49400.49400.49400.49400.49400.49400.49400.4940
WEST VIRGINIA (WV) U.S.0.37200.37200.37200.21000.18300.28400.37200.37200.37200.37200.37200.37200.2840
WISCONSIN (WI) U.S.0.32900.32900.32900.22600.19700.24700.32900.32900.32900.32900.32900.3290
WYOMING (WY) U.S.0.24000.24000.24000.24000.24000.24000.24000.24000.24000.24000.24000.24000.24000.2400


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.  
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. 
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. 
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).  
Effective April 1, 2014, Biodiesel is a taxable product and taxed as
# 6 - IDAHO
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. 
Vehicles less than 3 axles and with declared Gross Vehicle Weight
under 26,001 lbs are taxed at $.18 per gallon.
Effective date for changes is July 1, 2019.
Montana no longer requires gasoline, gasohol and ethanol to be
reported on the IFTA tax return. 
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.  
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. 
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. 
CNG rate:  The rate converted to Cubic Feet is $0.00225  
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 
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
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.
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
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.
  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. 
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.
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. 
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
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