U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
February 2020
Table FE-21B
| USER TAX | TAX RATE | EFFECTIVE DATE | DISTRIBUTION OF TAX | |||
|---|---|---|---|---|---|---|
| HIGHWAY TRUST FUND | GENERAL FUND |
|||||
| HIGHWAY ACCOUNT |
MASS TRANSIT ACCOUNT |
LEAKING UNDERGROUND STORAGE TANK TRUST FUND |
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| Fuel Taxes (Cents per Gallon) | ||||||
| Gasoline and Gasohol fuels | 18.4 | 10/1/1997 | 15.44 | 2.86 | 0.1 | - |
| Diesel and Kerosene fuels | 24.4 | 10/1/1997 | 21.44 | 2.86 | 0.1 | - |
| Alternative fuels (2) | ||||||
| Liquefied Petroleum Gas | 18.3 (3) | 1/1/2016 | 16.17 | 2.13 | - | - |
| Liquefied Natural Gas | 24.3 (4) | 10/1/2006 | 22.44 | 1.86 | - | - |
| Compressed natural gas | 18.3 (3) | 10/1/2006 | 17.07 | 1.23 | - | - |
| Other Special Fuels | 18.4 | 10/1/1997 | 15.44 | 2.86 | 0.1 | - |
| Other Taxes - All Proceeds to Highway Account | ||||||
| Tires | Tax is imposed on tires sold by manufacturers, producers, or importers at the rate of $.0945 ($.04725 in the case of a bias ply or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. | |||||
| Truck and trailer sales | 12 percent of retailer's sales price for tractors and trucks over 33,000 pounds gross vehicle weight (GVW) and trailers over 26,000 pounds GVW. The tax applies to parts and accessories sold in connection with the vehicle sale. | |||||
| Heavy vehicle use | Annual tax: Trucks 55,000-75,000 pounds GVW, $100 plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds Trucks over 75,000 pounds GVW, $550 |
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(1) Source: Office of Highway Policy Information, Federal Highway Administration.
(2) Alternative fuels is any liquid other than gas oil, fuel oil or any product taxable under Section 4081 of the Internal Revenue Code (gasoline,diesel, kerosene, and diesel-water emulsion.)
(3) Changes to tax rate included in the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. Amounts for these products are defined as having a rate "per energy equivalent of a gallon of gasoline". Computation details can be found in 26 USC 4041.
(4) Changes to tax rate included in the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. Amounts for these products are defined as having a rate "per energy equivalent of a gallon of diesel". Computation details can be found in 26 USC 4041.
