Iowa Motor Fuel Tax

Description: Tax is imposed on each gallon of fuel sold in Iowa for use in motor vehicles or aircraft. Motor vehicle fuel includes gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas, aviation fuel, and ethanol blended gasoline.

Tax Rates:

Gasoline:

July 1, 2002, through June 30, 2003 - 20.1¢/gal
July 1, 2003, through June 30, 2004 - 20.3¢/gal
July 1, 2004, through June 30, 2005 - 20.5¢/gal
July 1, 2005, through June 30, 2006 - 20.7¢/gal
July 1, 2006, through June 30, 2007 - 21.0¢/gal
July 1, 2007, through June 30, 2008 - 20.7¢/gal
Effective July 1, 2008 - 21.0¢/gal

Ethanol Blended Gasoline:

19¢/gal

E85:

January 1, 2006, through June 30, 2007 - 17¢/gal
Effective July 1, 2007 - 19¢/gal

Other:

Aviation Gasoline: 8¢/gal
Special Fuel (diesel): 22.5¢/gal
Special Fuel (LPG): 20¢/gal.;
Special Fuel (aviation jet): 3¢/gal.;
Compressed Nat. Gas: 16¢/100 cubic feet.
Distribution of Funds: Road Use Tax Fund. Aviation fuel tax receipts are deposited in the state aviation fund. Watercraft fuel tax receipts are deposited in the marine fuel tax fund.

Minnesota Fuel Excise Tax Rates and Fees Product From 7/1/10  From 7/1/11  From 7/1/12 — 6/30/11  — 6/30/12  —Current (per gallon, unless otherwise noted) Gasoline 0.275 0.28 0.285 Alcohol 0.275 0.28 0.285 E-85 0.19525 0.1985 0.2025 Diesel fuel #1 clear 0.275 0.28 0.285 Diesel fuel #2 clear 0.275 0.28 0.285 Biodiesel (B100) 0.275 0.28 0.285 Kerosene 0.275 0.28 0.285 Aviation gasoline 0.05 0.05 0.05 Jet fuel 0.05 0.05 0.05 LPG (Propane) 0.20625 0.2105 0.2135 (when used as a motor fuel) LNG (Liquified Natural Gas) 0.165 0.168 0.171 Clean-up fee* 0.02 0.02 0.02 Inspection fee (as of 7/1/04) 0.001 0.001 0.001 *The clean-up fee is effective: Feb. 1 through May 31, 2009; April 1 through July 31, 2010; June 1 through Sept. 30, 2011; and Aug. 1 through Nov. 30, 2012.

For more information on how to convert Alternative fuel totals to Gasoline Gallon Equivalents (GGE's), see the tables below:

Tax rate conversion table for Alternative Fuels to GGE's- July 1, 2011 through June 30, 2012

Tax rate conversion table for Alternative Fuels to GGE's- July 1, 2012 through current

NEBRASKA Motor Fuels Tax Forms & Information

NEBRASKA Motor Fuels Tax Forms & Information

Nebraska State Tax Rates, as posted on the World Wide Web.  Visit the web site for Forms, Motor Fuel Code, Motor Fule Rules and Various Reports  http://www.revenue.ne.gov/fuels/index.html

Current Fuel Tax Rates for —

• Gasoline, Gasohol, Diesel, Ethanol, and Compressed Fuels:
  24.6 cents per gallon 01/01/2013 through 06/30/2013 
   
• Aviation Gasoline:
  5 cents per gallon
   
• Jet Fuel:
  3 cents per gallon

Petroleum Release Remedial Action Fee (PRF)* —

• Gasoline, Gasohol, Ethanol, and Aviation Gasoline:
  0.9 cents per gallon
   
• Diesel, Jet Fuel, and All Other Petroleum Products:
  0.3 cents per gallon

*Note: PRF does not apply to Compressed Fuels