IFTA Matrix
Fuel Tax Rates

3rd Quarter 2024 Fuel Tax Rates

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

This matrix is not final until September 1, 2024.

*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.

ABBCMBNBNLNSONPEQCSKALAZARCACOCTDEFLGAIDILININIAKSKYKYLAMEMDMAMIMNMSMOMTNENVNHNJNMNYNCNDOHOKORPARISCSDTNTXUTVTVAVAWAWVWIWY


State / Province Rate GasolineSpecial DieselGasoholPropaneLNGCNGEthanolMethanolE-85M-85A55BiodieselElectricityHydrogenHythane
ALBERTA (AB) #14 Can.0.13000.13000.13000.0940Spacer3Spacer30.13000.13000.13000.13000.13000.1300Spacer3Spacer3Spacer3
BRITISH COLUMBIA (BC) #13 Can.0.32110.35740.32110.15080.21440.15250.32110.08780.32110.10100.35740.3574Spacer3Spacer3Spacer3
MANITOBA (MB) #17 Can.Spacer3Spacer3Spacer30.0300Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3
NEW BRUNSWICK (NB) Can.0.10870.15450.10870.06700.15450.15450.10870.10870.10870.10870.15450.1545Spacer3Spacer3Spacer3
NEWFOUNDLAND (NL) Can.0.07500.0950Spacer30.0700Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3
NOVA SCOTIA (NS) Can.0.15500.15400.15500.07000.15400.1540Spacer3Spacer3Spacer3Spacer3Spacer30.1540Spacer3Spacer3Spacer3
ONTARIO (ON) #5 Can.0.09000.09000.09000.0430Spacer3Spacer30.0900Spacer30.09000.09000.09000.0900Spacer3Spacer3Spacer3
PRINCE EDWARD ISLAND (PE) #27 Can.0.08470.14150.0847Spacer30.15270.08470.08470.08470.08470.08470.0847Spacer3Spacer3Spacer3Spacer3
QUEBEC (QC) Can.0.19200.20200.1920Spacer3Spacer3Spacer30.20200.19200.20200.19200.20200.2020Spacer3Spacer3Spacer3
SASKATCHEWAN (SK) Can.0.15000.15000.15000.0900Spacer3Spacer30.15000.15000.15000.15000.15000.1500Spacer3Spacer3Spacer3
ALABAMA (AL) U.S.0.29000.30000.29000.30000.08000.08000.29000.29000.29000.29000.29000.3000Spacer3Spacer3Spacer3
ARIZONA (AZ) #7 U.S.0.18000.26000.1800Spacer3Spacer3Spacer3Spacer3Spacer30.18000.1800Spacer30.2600Spacer3Spacer3Spacer3
ARKANSAS (AR) #29 U.S.0.24700.28500.24700.16500.05000.05000.24700.24700.24700.2470Spacer30.2850Spacer3Spacer3Spacer3
CALIFORNIA (CA) #1 U.S.Spacer31.0890Spacer30.06000.10170.08870.09000.09000.09000.09001.08901.0890Spacer3Spacer3Spacer3
COLORADO (CO) U.S.0.26000.28500.26000.13500.12000.18300.26000.26000.26000.26000.26000.2850Spacer3Spacer3Spacer3
CONNECTICUT (CT) #15 U.S.0.25000.49200.25000.26000.26000.26000.25000.25000.25000.25000.25000.4920Spacer3Spacer3Spacer3
DELAWARE (DE) U.S.0.23000.22000.23000.22000.22000.22000.23000.23000.22000.22000.22000.2200Spacer3Spacer3Spacer3
FLORIDA (FL) #18 U.S.0.39600.39470.3960Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer30.3947Spacer3Spacer3Spacer3
GEORGIA (GA) #30 U.S.0.32300.36200.32300.32300.32300.32300.32300.32300.32300.32300.32300.3620Spacer3Spacer3Spacer3
IDAHO (ID) #6 U.S.Spacer30.3200Spacer30.23200.34900.3200Spacer3Spacer3Spacer3Spacer30.32000.3200Spacer30.3200Spacer3
ILLINOIS (IL) #26 U.S.0.65000.74100.65000.70900.70000.58000.65000.65000.65000.65000.65000.7410Spacer3Spacer3Spacer3
INDIANA (IN) #31 U.S.0.34000.57000.3400Spacer30.57000.57000.34000.34000.34000.34000.34000.57000.08000.08000.0800
INDIANA (IN) #31 (Surcharge) U.S.Spacer3Spacer3Spacer30.5700Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3
IOWA (IA) #25 U.S.0.30000.32500.30000.30000.32500.31000.24500.30000.24500.30000.30000.29800.02600.6500Spacer3
KANSAS (KS) U.S.0.24000.26000.24000.23000.26000.24000.24000.26000.17000.24000.26000.2600Spacer3Spacer3Spacer3
KENTUCKY (KY) U.S.0.28700.25700.28700.28700.25700.25700.28700.28700.28700.28700.25700.2570Spacer3Spacer3Spacer3
KENTUCKY (KY) (Surcharge) U.S.0.05300.12400.05300.05300.12400.12400.05300.05300.05300.05300.12400.1240Spacer3Spacer3Spacer3
LOUISIANA (LA) #21 U.S.0.20000.20000.20000.14600.20000.20000.20000.20000.20000.20000.20000.2000Spacer3Spacer3Spacer3
MAINE (ME) U.S.Spacer30.3120Spacer30.21900.17800.30780.19800.1470Spacer3Spacer3Spacer30.3120Spacer3Spacer3Spacer3
MARYLAND (MD) #23 U.S.0.47000.47750.47000.47000.47000.47000.47000.47000.4700Spacer3Spacer30.4775Spacer3Spacer3Spacer3
MASSACHUSETTS (MA) U.S.0.24000.24000.24000.18100.18100.18100.24000.24000.24000.24000.24000.2400Spacer3Spacer3Spacer3
MICHIGAN (MI) U.S.0.48300.49800.48300.49800.49800.48300.48300.48300.48300.48300.49800.4980Spacer30.49800.4830
MINNESOTA (MN) #16 U.S.0.28500.28500.28500.21350.17100.28500.28500.28500.2025Spacer30.28500.2850Spacer3Spacer3Spacer3
MISSISSIPPI (MS) #2 U.S.0.18000.18000.18000.17000.18000.22800.18000.18000.18000.18000.18000.1800Spacer3Spacer3Spacer3
MISSOURI (MO) #3 U.S.0.24500.24500.24500.11000.11000.11000.2450Spacer30.24500.2450Spacer30.2450Spacer3Spacer3Spacer3
MONTANA (MT) #9 U.S.Spacer30.2975Spacer30.0518Spacer30.0700Spacer3Spacer3Spacer3Spacer3Spacer30.2975Spacer3Spacer3Spacer3
NEBRASKA (NE) U.S.0.29100.29100.29100.29100.29100.29100.29100.29100.29100.29100.29100.2910Spacer30.2910Spacer3
NEVADA (NV) U.S.0.23000.27000.23000.06400.27000.21000.23000.23000.2300Spacer30.19000.2700Spacer3Spacer3Spacer3
NEW HAMPSHIRE (NH) U.S.Spacer30.2220Spacer30.22200.22200.2220Spacer3Spacer3Spacer3Spacer3Spacer30.2220Spacer3Spacer3Spacer3
NEW JERSEY (NJ) U.S.0.42300.49300.42300.3705Spacer3Spacer30.42300.42300.42300.42300.42300.4930Spacer3Spacer3Spacer3
NEW MEXICO (NM) U.S.Spacer30.2100Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3
NEW YORK (NY) #11 U.S.0.41300.39550.41300.2400Spacer3Spacer30.41300.4130Spacer30.41300.4130Spacer3Spacer3Spacer3Spacer3
NORTH CAROLINA (NC) #24 U.S.0.40400.40400.40400.40400.40400.40400.40400.40400.40400.40400.40400.4040Spacer30.4040Spacer3
NORTH DAKOTA (ND) U.S.0.23000.23000.23000.2300Spacer30.2300Spacer3Spacer3Spacer3Spacer3Spacer30.2300Spacer3Spacer3Spacer3
OHIO (OH) #28 U.S.0.38500.47000.38500.47000.47000.47000.38500.38500.38500.38500.47000.4700Spacer3Spacer3Spacer3
OKLAHOMA (OK) U.S.0.19000.19000.19000.16000.05000.05000.19000.19000.19000.19000.19000.1900Spacer3Spacer3Spacer3
OREGON (OR) U.S.Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3
PENNSYLVANIA (PA) #4 U.S.0.57600.74100.57600.42500.64800.57600.38400.28900.41300.33200.74100.74100.01720.5760Spacer3
RHODE ISLAND (RI) U.S.0.37000.37000.37000.37000.3700Spacer30.37000.37000.37000.37000.37000.3700Spacer3Spacer3Spacer3
SOUTH CAROLINA (SC) #22 U.S.0.28000.28000.28000.28000.28000.28000.28000.2800Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3
SOUTH DAKOTA (SD) U.S.0.28000.2800Spacer30.20000.14000.10000.14000.1400Spacer3Spacer3Spacer30.2800Spacer3Spacer3Spacer3
TENNESSEE (TN) #8 U.S.0.26000.27000.26000.22000.21000.21000.26000.26000.26000.26000.26000.2700Spacer3Spacer3Spacer3
TEXAS (TX) #12 U.S.0.20000.20000.2000Spacer30.15000.15000.20000.20000.20000.20000.20000.2000Spacer3Spacer3Spacer3
UTAH (UT) #20 U.S.0.36500.36500.3650Spacer30.20000.20000.36500.36500.36500.36500.36500.3650Spacer30.2000Spacer3
VERMONT (VT) U.S.Spacer30.3100Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3Spacer3
VIRGINIA (VA) #19 U.S.0.30800.31800.30800.30800.34700.30800.30800.30800.30800.30800.30800.3180Spacer3Spacer3Spacer3
VIRGINIA (VA) #19 (Surcharge) U.S.0.15200.14200.15200.15200.17100.15200.15200.15200.15200.15200.15200.1420Spacer3Spacer3Spacer3
WASHINGTON (WA) #10 U.S.0.49400.49400.4940Spacer3Spacer3Spacer30.49400.49400.49400.49400.49400.4940Spacer3Spacer3Spacer3
WEST VIRGINIA (WV) U.S.0.35700.35700.35700.19500.15900.24800.3570Spacer30.35700.35700.35700.3570Spacer30.2480Spacer3
WISCONSIN (WI) U.S.0.32900.32900.32900.22600.19700.24700.32900.32900.32900.32900.32900.3290Spacer3Spacer3Spacer3
WYOMING (WY) #32 U.S.0.24000.24000.24000.24000.24000.24000.24000.24000.24000.24000.24000.24000.24000.2400Spacer3

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 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. 
# 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. LNG tax
rate is expressed in cents per kilograms (as per IFTA Ballot #5-
2015). CNG tax rate is expressed in cents cubic meter (as per IFTA
Ballot #3-2013). M-85 tax rate is based on a methanol : gasoline blend
:: 85% : 15% 
# 14 - ALBERTA
Alberta has reinstated fuel tax of $0.13 per litre effective April 1,
2024. Please contact Alberta Treasury Board & Finance, Tax and Revenue
Administration if you have any questions. 
# 15 - CONNECTICUT
See Announcement 2023(1) Conversion Factors on Motor Vehicle Fuels
Occurring In Gaseous Form for information about conversion factors for
compressed natural gas and propane.   See Announcement 2023(2) Motor
Vehicle Fuels Tax Rate on Diesel Fuel Effective July 1, 2023
# 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/businesses/motor-carriers/ifta/calculator
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.  Effective July 1, 2023, Iowa has an
Electric Fuel Tax Rate of two and six-tenths cents for each kilowatt
hour ($0.026 per kWh) of electric fuel dispensed into an EV battery or
energy storage device. This does not apply to electric fuel dispensed
at residences.
# 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
Effective July 1, 2023, Prince Edward Island has ceased collection of
the carbon levy  under the Provincial Climate Leadership Act.   The
Federal Greenhouse Gas Pollution Pricing Act is in place for PEI
effective this same date.  LNG tax rate is expressed per diesel litre
equivalent (as per IFTA Ballot #05-2015).
# 28 - OHIO
Ohio CNG tax rate increased from .00 to .10 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 Ohio CNG tax rate
increased from .30 to .40 effective 7/1/2022 Ohio CNG tax rate
increased from .40 to .47 effective 7/1/2023
# 29 - ARKANSAS
Effective October 1, 2023, Arkansas tax rate for Gasoline increased to
24.7 cents per gallon along with Ethanol and Methanol. The Diesel tax
rate increased to 28.5 cents per gallon along with Biodiesel
# 30 - GEORGIA
Georgia temporarily suspended the collection of motor fuel tax,
pursuant a State of Georgia Executive Order. Suspension is effective
September 12, 2023, suspending the collection of motor fuel excise tax
from September 13, 2023 through November 29, 2023. For further
information, see Informational Bulletin MFT-2023-01 on our website at
dor.georgia.gov and IFTA, Inc. Important Notices.
# 31 - INDIANA
Effective January 1, 2024, Indiana has adopted fuel tax rates for
newly recognized fuel types: Electricity (EV), Hydrogen(HD), and
Hythane (HT). Indiana’s fuel tax rate for these fuel types is based
on the taxable distance traveled on Indiana Roads. The tax due for
these fuel types is calculated by multiplying Indiana taxable distance
traveled by the Indiana tax rate (D x R = T). 
# 32 - WYOMING
Liquified natural gas is taxed at $0.24 per diesel gallon equivalent
(DGE) of 6.06 pounds, per W.S. 39-17-301(a)(xv) Nonliquified
compressed natural gas is taxed at $0.24 per gasoline gallon
equivalent (GSE) of 5.66 pounds, per W.S. 39-17-301(a)(xxv)
Electricity is taxed at $0.24 per gasoline gallon equivalent (GSE) of
33.56 kilowatt hours, per W.S. 39-17-301(a)(xxv) Liquified petroleum
gas, aka propane, is taxed at $0.24 per diesel gallon equivalent (DGE)
of 1.35 gallons, per Fuel Tax FAQ page

Taxmatrix