Motor fuels taxes are levied on all grades of gasoline, diesel, and gasohol (a mixture of ethanol and unleaded gasoline). Dyed Fuel is exempt from taxation.
The tax is due from the consumer, but it is remitted to the State by the supplier, or in rare cases, by the distributor. The tax is pre-collected by the supplier before going all the way down the supply chain.
For Motor Fuels Tax rates, see Excise Rates.
Motor Fuels Tax is considered a trust fund tax. An officer or employee of the business is deemed the "responsible person" and is required to collect and remit the Motor Fuels Tax to us on behalf of the entity. See Responsible Persons for additional information.
Applicable Laws and Rules