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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Rates for the Petroleum Products Gross Receipts Tax

Start Date End Date Gasoline and LPG Diesel Fuel Oil Aviation Fuel Other
Apr. 1, 2025 Jun. 31, 2025 $0.344 per gal. $0.384 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jan. 1, 2025 Mar. 31, 2025 $0.344 per gal. $0.384 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Oct. 1, 2024 Dec. 31, 2024 $0.318 per gal. $0.358 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jul. 1, 2024 Sep. 30, 2024 $0.318 per gal. $0.358 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Apr. 1, 2024 Jun. 30, 2024 $0.318 per gal. $0.358 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jan. 1, 2024 Mar. 31, 2024 $0.318 per gal. $0.358 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Oct. 1, 2023 Dec. 31, 2023 $0.318 per gal. $0.358 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jul. 1, 2023 Sep. 30, 2023 $0.309 per gal. $0.349 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Apr. 1, 2023 Jun. 30, 2023 $0.309 per gal. $0.349 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jan. 1, 2023 Mar. 31, 2023 $0.309 per gal. $0.349 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Oct. 1, 2022 Dec. 31, 2022 $0.309 per gal. $0.349 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jul. 1, 2022 Sep. 30, 2022 $0.319 per gal. $0.359 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Apr. 1, 2022 Jun. 30, 2022 $0.319 per gal. $0.359 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jan. 1, 2022 Mar. 31, 2022 $0.319 per gal. $0.359 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Oct. 1, 2021 Dec. 31, 2021 $0.319 per gal. $0.359 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jul. 1, 2021 Sep. 30, 2021 $0.402 per gal. $0.442 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Apr. 1, 2021 Jun. 30, 2021 $0.402 per gal. $0.442 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jan. 1, 2021 Mar. 31, 2021 $0.402 per gal. $0.442 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Oct. 1, 2020 Dec. 31, 2020 $0.402 per gal. $0.442 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jul. 1, 2020 Sep. 30, 2020 $0.309 per gal. $0.35 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Apr. 1, 2020 Jun. 30, 2020 $0.309 per gal. $0.35 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jan. 1, 2020 Mar. 31, 2020 $0.309 per gal. $0.35 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Oct. 1, 2019 Dec. 31, 2019 $0.309 per gal. $0.35 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jul. 1, 2019 Sep. 30, 2019 $0.309 per gal. $0.35 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Apr. 1, 2019 Jun. 30, 2019 $0.309 per gal. $0.35 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jan. 1, 2019 Mar. 31, 2019 $0.309 per gal. $0.35 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Oct. 1, 2018 Dec. 31, 2018 $0.309 per gal. $0.35 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jul. 1, 2018 Sep. 30, 2018 $0.266 per gal. $0.307 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Apr. 1, 2018 Jun. 30, 2018 $0.266 per gal. $0.307 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jan. 1, 2018 Mar. 31, 2018 $0.266 per gal. $0.307 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Oct. 1, 2017 Dec. 31, 2017 $0.266 per gal. $0.307 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jul. 1, 2017 Sep. 30, 2017 $0.266 per gal. $0.307 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Apr. 1, 2017 Jun. 30, 2017 $0.266 per gal. $0.199 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Jan. 1, 2017 Mar. 31, 2017 $0.266 per gal. $0.199 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts
Nov. 1, 2016 Dec. 31, 2016 $0.266 per gal. $0.04 per gal. $0.124 per gal. $0.04 per gal. 7% of Gross Receipts

Last Updated: Wednesday, 04/09/25