Product |
Rate* |
Cents Per/Gal |
Gasoline |
$.184 |
18.4 cpg |
Gasoline (removed for gasohol blending) |
$.184 |
18.4 cpg |
Alcohol (for use in downstream gasohol
blending) |
$.184 |
18.4 cpg |
Aviation Gasoline |
$.194 |
19.4 cpg |
|
The volume of alcohol and
biodiesel blended into gasoline or clear diesel are
taxed at full federal rate. |
|
|
Alcohol Blender’s Credit |
(Expired 12/31/11) |
Biodiesel Blender’s Credit |
(Expired 12/31/13) |
|
|
|
Diesel (clear) |
$.244 |
24.4 cpg |
Diesel (dyed) |
$.001 |
1/10th cpg |
Diesel (used in trains)(dyed)** |
$.001 |
1/10th cpg |
Diesel (removed for blending with biodiesel) |
$.244 |
24.4 cpg |
Biodiesel (removed for blending with
diesel) |
$.244 |
24.4 cpg |
|
|
|
Kerosene (clear) |
$.244 |
24.4 cpg |
Kerosene (dyed) |
$.001 |
1/10th cpg |
Kerosene (clear - non-commercial aviation)*** |
$.219 |
21.9 cpg |
Kerosene (clear - for use in non-taxable
aviation) |
$.001 |
1/10th cpg |
Kerosene (clear - for use in commercial
aviation) |
$.044 |
4.4 cpg |
Propane |
$.183 |
18.3 cpg |
Compressed Natural Gas |
$.183 |
18.3 cpg |
Liquefied Natural Gas |
$.243 |
24.3 cpg |
|
|
|
* Rates include the $.001 cpg
federal Leaking Underground Storage Tank (LUST) tax.
The LUST tax is non-refundable. |
**This tax is paid by the
railroads, NOT by petroleum marketers. |
*** Marketers pay $.244 cpg at
the rack, user’s rate is $.219. Ultimate vendor
claim is $.025 cpg. The ultimate vendor is the only
party that can make the claim for 2.5 cpg. Ultimate
vendor must have a certificate from the ultimate
purchaser verifying the fuel is used for
non-commercial aviation. Ultimate vendor must have
an IRS 637 UA registration to file claim. |