| State | Gasoline | Clear Diesel | Dyed Diesel | Volume or Value | Note | Source | Last Updated |
|---|---|---|---|---|---|---|---|
| Alabama | No | No | 4% | Value | Sales tax applies to fuel not taxable under the volume tax laws. Clear diesel becomes taxable once the excise tax is refunded for off-road use (4%). | Source | 9/24/26 |
| Alaska | No | No | No | - | No state sales tax. | Source | 9/24/26 |
| Arizona | No | No | 5.6% | Value | TPT does not apply to fuel taxed under the motor fuel / use fuel taxes; off-road dyed diesel is subject to TPT. | Source | 9/24/26 |
| Arkansas | No | No | 6.5% | Value | Gasoline and special fuels subject to the volume tax are exempt; dyed diesel is subject to state sales tax. | Source | 9/24/26 |
| California | 2.25% | 13% | 7.25% | Value | Rates for 07/2026-06/2027. Plus applicable district taxes. Qualified agricultural use: 2.25% for both clear and dyed. | Source | 9/24/26 |
| Colorado | No | No | No | - | Gasoline and special fuel are exempt from state sales tax. Some home-rule cities (e.g. Colorado Springs) do tax off-road dyed diesel locally. | Source | 9/24/26 |
| Connecticut | No | No | No (marine: 2.99%) | Value | Motor vehicle fuel is exempt from sales tax (CGS 12-412(15)). CT levies the diesel excise tax on dyed as well as clear diesel (refund via Form AU-724), so dyed diesel is generally sales-tax EXEMPT - not taxable at 6.35% as previously entered. Sole exception: dyed diesel sold by licensed marine dock owners/operators exclusively for marine purposes is taxable at 2.99%. Gasoline also bears the 8.1% Petroleum Products Gross Earnings Tax; diesel is exempt from PGET. | Source | 9/24/26 |
| Delaware | No | No | No | - | No state sales tax. | 9/24/26 | |
| Dist. of Columbia | No | No | 6% | Value | Sales tax applies to fuel not taxable under the motor fuel tax. | Source | 9/24/26 |
| Florida | $0.18 | $0.18 | 6% | Mixed | The $0.18/gal 'State Sales' component is embedded in the fuel tax for gasoline and clear diesel (volume). Dyed diesel is instead subject to the 6% state sales tax plus discretionary surtax (value). Prior value of $0.199 for dyed diesel appears to have been a fuel-tax figure. | Source | 9/24/26 |
| Georgia | No | No | 4% | Value | Motor fuel for highway use is exempt from the 4% state sales tax; a prepaid LOCAL sales tax applies (local rate x average retail price x gallons). Dyed diesel is subject to state sales tax. | Source | 9/24/26 |
| Hawaii | 4% | 4% | 4% | Value | General Excise Tax applies to fuel in addition to the fuel tax. 4% statewide plus county surcharge up to 0.5%; max pass-on rate 4.712%. | Source | 9/24/26 |
| Idaho | No | No | 6% | Value | Fuels subject to the motor fuel volume tax are exempt. | Source | 9/24/26 |
| Illinois | 6.25% | 6.25% | 6.25% | Value | Illinois applies the state sales tax to motor fuel in addition to the excise tax. Collected as a prepaid cents-per-gallon rate reset 1/1 and 7/1 (avg. selling price x 6.25%). Local and RTA sales taxes apply on top. | Source | 9/24/26 |
| Indiana | 7% | No | No | Value | Gasoline Use Tax = the 7% sales tax equivalent, rate reset monthly, replaces retailer sales tax collection. Special fuel (diesel) is exempt from the 7% gross retail tax; dyed diesel is exempt unless sold as heating oil. NOTE: Gasoline Use Tax was suspended by executive order for much of 2026. | Source | 9/24/26 |
| Iowa | No | No | 6% | Value | Applies to fuel not taxable under the fuel tax laws, including fuel taxed then refunded. | Source | 9/24/26 |
| Kansas | No | No | 6.5% | Value | Applies to fuels not taxable under the volume tax laws. | Source | 9/24/26 |
| Kentucky | No | No | 6% | Value | Applies to fuels not taxable under the volume tax laws. | Source | 9/24/26 |
| Louisiana | No | No | 5% | Value | LDR Form R-1002 lists 'gasoline, diesel fuel or special fuels subject to excise tax' (LA Const. Art. VII Sec. 27; R.S. 47:305(D)(1)(a)) at a 0.00% taxable rate - fully exempt. Fuel with NO motor fuel excise tax paid is taxable, at 5.00% for 01/01/2025-12/31/2029. Dyed diesel bears no excise tax, so it falls outside the exemption. | Source | 9/24/26 |
| Maine | No | No | 5.5% | Value | Applies to motor fuel not taxed at the maximum highway-use rate. | Source | 9/24/26 |
| Maryland | No | No | 6% | Value | Applies to fuels not taxable under the motor fuel tax laws unless otherwise exempt. | Source | 9/24/26 |
| Massachusetts | No | No | 6.25% | Value | Applies to fuels not taxable under the volume tax laws. | Source | 9/24/26 |
| Michigan | No | No | No | - | Public Acts 17-20 of 2025 repealed the 6% sales tax on motor fuel effective January 1, 2026, replacing it with a higher cents-per-gallon motor fuel tax. Dyed diesel qualifies as exempt 'eligible fuel.' Prior to 1/1/2026 Michigan applied both. | Source | 9/24/26 |
| Minnesota | No | No | 6.875% | Value | Dyed fuel may be subject to sales or use tax depending on use; cities, counties and townships are generally exempt on dyed diesel in off-road equipment. | Source | 9/24/26 |
| Mississippi | No | No | 7% | Value | Fuels subject to the excise tax are exempt from sales tax. | Source | 9/24/26 |
| Missouri | No | No | 4.225% | Value | Sales tax applies to dyed diesel and kerosene only. Fuel purchased for agricultural purposes is exempt from all sales tax (Form 149). Fuel is subject to either the fuel tax or the sales tax, never both. | Source | 9/24/26 |
| Montana | No | No | No | - | No state sales tax. | 9/24/26 | |
| Nebraska | No | No | 5.5% | Value | Gasoline is exempt; diesel and alternative fuels subject to the volume tax are exempt. | Source | 9/24/26 |
| Nevada | No | No | 6.85% | Value | Motor vehicle fuel subject to the fuel tax is exempt from sales tax. | Source | 9/24/26 |
| New Hampshire | No | No | No | - | No state sales tax. | 9/24/26 | |
| New Jersey | No | No | 6.625% | Value | Motor fuels subject to the petroleum products gross receipts tax / motor fuel tax are exempt from sales tax. | Source | 9/24/26 |
| New Mexico | No | No | 4.875% | Value | Gross receipts tax. Gasoline and special fuel subject to the volume tax are exempt. Local increments apply on top. | Source | 9/24/26 |
| New York | $0.08 | $0.08 | 4% | Mixed | State sales tax on qualified motor fuel and highway diesel is a CENTS-PER-GALLON rate: 8.0 cents (8.75 cents in the MCTD); B20 biodiesel 6.0 cents. Non-highway/dyed diesel uses the 4% percentage method. Counties may elect either method locally. | Source | 9/24/26 |
| North Carolina | No | No | 4.75% | Value | Dyed diesel sales are subject to NC sales tax; dyed diesel also bears the 0.0025/gal inspection tax. | Source | 9/24/26 |
| North Dakota | No | No | 5% | Value | Applies to fuels not taxable under the volume tax laws. | Source | 9/24/26 |
| Ohio | No | No | 5.75% | Value | Applies to fuels not taxable under the volume tax laws. | Source | 9/24/26 |
| Oklahoma | No | No | 4.5% | Value | Applies to fuels not taxable under the volume tax laws. | Source | 9/24/26 |
| Oregon | No | No | No | - | No state sales tax. No taxes on dyed off-road fuel. | 9/24/26 | |
| Pennsylvania | No | No | 6% | Value | Applies to fuels not taxable under the volume tax laws. | Source | 9/24/26 |
| Rhode Island | No | No | 7% | Value | Fuels subject to the motor fuel tax are exempt. | Source | 9/24/26 |
| South Carolina | No | No | 6% | Value | SC Code 12-36-2120(15)(a) exempts 'motor fuel, blended fuel, and alternative fuel SUBJECT TO TAX under Chapter 28, Title 12' - so the exemption reaches only fuel bearing the motor fuel user fee. Dyed diesel does not bear it and is therefore taxable. Aviation gasoline is expressly NOT exempt. Separate exemptions survive for fuel used in farm machinery and farm tractors (15)(c) and commercial fishing vessels (15)(d). | Source | 9/24/26 |
| South Dakota | No | No | 4.2% | Value | Applies to fuels not taxable under the volume tax laws. | Source | 9/24/26 |
| Tennessee | No | No | 7% | Value | Gasoline on which the volume tax has been paid and not refunded is exempt. | Source | 9/24/26 |
| Texas | No | No | 6.25% | Value | Gasoline and diesel subject to the motor fuels tax are exempt from sales tax; dyed diesel for off-road use is subject to sales tax. | Source | 9/24/26 |
| Utah | No | No | 6.1% | Value | Applies to fuels not taxable under the volume tax laws. 4.85% state plus 1.25% mandatory statewide local add-on. | Source | 9/24/26 |
| Vermont | No | No | 6% | Value | Fuels subject to the motor fuel tax are exempt. | Source | 9/24/26 |
| Virginia | No | No | 5.3% | Value | Motor fuel subject to the fuels tax is exempt from retail sales tax. 4.3% state plus 1% mandatory local; regional add-ons apply in NoVA and Hampton Roads. | Source | 9/24/26 |
| Washington | No | No | 6.5% | Value | Clear diesel bearing the road tax is not subject to sales tax; dyed diesel is charged sales tax on top of the sale price. Local rates apply on top. | Source | 9/24/26 |
| West Virginia | No | No | 6% | Value | Dyed diesel, dyed kerosene and dyed biodiesel are exempt from the flat rate, so 18b does not reach them and the regular 6% consumers sales tax applies. | Source | 9/24/26 |
| Wisconsin | No | No | 5% | Value | Applies to fuels not taxable under the volume tax laws. | Source | 9/24/26 |
| Wyoming | No | No | No | Value | Gasoline and diesel subject to the volume tax are exempt; sales tax applies to LPG and off-road dyed diesel at 4%. | Source | 9/24/26 |
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