State |
Vendor Discount |
Condition |
Notes |
Source |
Last Updated |
|---|---|---|---|---|---|
| Alabama | Supplier/Permissive Supplier: 0.5% of tax payable (no limit) + 0.1% (max $2,000/month) | 20th of following month | Timely filing required for all allowances. | revenue.alabama.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Licensed Distributor/Importer: 0.4% of tax payable | |||||
| Alaska | No stated collection allowance | Last day of following month | Alaska has no general motor fuel tax collection discount. | tax.alaska.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Arizona | None stated | 20th of following month | No collection allowance found. | azdor.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Arkansas | None stated | 25th of following month | No collection allowance found. | dfa.arkansas.gov; FTA Fuel Sep 2025 | 4/22/26 |
| California | 1% of tax due (suppliers, timely) | 25th of following month | Capped. Paid via prepaid gas tax on fuel invoices. | cdtfa.ca.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Colorado | 1% of total monthly tax due, up to $100 per fuel type per return | 26th of following month | Timely payment required. | tax.colorado.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Connecticut | 1% for distributors (timely filing) | Last day of following month | portal.ct.gov/DRS; FTA Fuel Sep 2025 | 4/22/26 | |
| Delaware | None stated | 25th of following month | revenue.delaware.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Florida | Collection allowance published annually; varies by fuel type (approx. 1.8% for state fuel taxes) | 20th of following month | Florida law requires annual CPI adjustment; 2024 rates at floridarevenue.com/taxes/fuel. | floridarevenue.com; FTA Fuel Sep 2025 | 4/22/26 |
| Georgia | None stated | 20th of following month | dor.georgia.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Hawaii | None stated | 20th of following month | tax.hawaii.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Idaho | 1% of tax due (licensed distributors) | 25th of following month | Timely required. | tax.idaho.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Illinois | 2% for licensed distributors | 20th of following month | Timely required. | tax.illinois.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Indiana | 2% for licensed distributors | 20th of following month | Timely required. | in.gov/dor; FTA Fuel Sep 2025 | 4/22/26 |
| Iowa | Supplier: 1.6% (motor fuel) / 0.7% (undyed special fuel) | Last day of following month | Distribution allowance not available for importers, restrictive suppliers, blenders, or exported fuel. | Source: revenue.iowa.gov | 4/22/26 |
| Distributor receives 1.2% of motor fuel allowance, 0.35% of special fuel allowance | |||||
| Kansas | None stated | 25th of following month | ksrevenue.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Kentucky | 1.75% for licensed distributors | 20th of following month | Timely required. | revenue.ky.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Louisiana | None stated | 20th of following month | revenue.louisiana.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Maine | 0.5% for licensed distributors | 20th of following month | Timely required. | maine.gov/revenue; FTA Fuel Sep 2025 | 4/22/26 |
| Maryland | None stated | 21st of following month | taxes.marylandtaxes.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Massachusetts | None stated | 20th of following month | mass.gov/dor; FTA Fuel Sep 2025 | 4/22/26 | |
| Michigan | 2% for licensed suppliers/distributors | 20th of following month | Timely required. | michigan.gov/treasury; FTA Fuel Sep 2025 | 4/22/26 |
| Minnesota | 2% for licensed distributors | 20th of following month | Timely required. | revenue.state.mn.us; FTA Fuel Sep 2025 | 4/22/26 |
| Mississippi | 2% for licensed distributors | 20th of following month | Timely required. | dor.ms.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Missouri | Eligible Purchaser: 3% on gasoline/blends, 2% on diesel/blends | Last business day before supplier remittance (approx. 20th) | Deferral plus discount structure; passed from supplier to eligible-purchaser distributor. | dor.mo.gov | 4/22/26 |
| Montana | 1% for licensed distributors | 25th of following month | Timely required. | mtrevenue.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Nebraska | 2% for licensed distributors | 25th of following month | Timely required. | revenue.nebraska.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Nevada | None stated | 25th of following month | tax.nv.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| New Hampshire | None stated | Last day of following month | revenue.nh.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| New Jersey | None stated | 20th of following month | nj.gov/treasury/taxation; FTA Fuel Sep 2025 | 4/22/26 | |
| New Mexico | 1% for licensed distributors | 25th of following month | Timely required. | tax.newmexico.gov; FTA Fuel Sep 2025 | 4/22/26 |
| New York | None stated | 20th of following month | tax.ny.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| North Carolina | 2% for licensed distributors | 20th of following month | Timely required. | ncdor.gov; FTA Fuel Sep 2025 | 4/22/26 |
| North Dakota | 2% for licensed distributors | 25th of following month | Timely required. | tax.nd.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Ohio | 2% for licensed distributors | 23rd of following month | Timely required. | tax.ohio.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Oklahoma | None stated | 25th of following month | tax.ok.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Oregon | 2% for licensed distributors | 25th of following month | Timely required. | oregon.gov/dor; FTA Fuel Sep 2025 | 4/22/26 |
| Pennsylvania | 2% for licensed distributors | 20th of following month | Timely required. | revenue.pa.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Rhode Island | None stated | 20th of following month | tax.ri.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| South Carolina | 2% for licensed distributors | 20th of following month | Timely required. | dor.sc.gov; FTA Fuel Sep 2025 | 4/22/26 |
| South Dakota | None stated | 25th of following month | dor.sd.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Tennessee | 2% for licensed distributors | 20th of following month | Timely required. | tn.gov/revenue; FTA Fuel Sep 2025 | 4/22/26 |
| Texas | Gasoline Distributors: 2% (timely NOT required) | 25th of following month | comptroller.texas.gov/taxes/fuels/; comptroller.texas.gov/taxes/audit/manuals/fundamentals/appendix.php | 4/22/26 | |
| Diesel Suppliers: 2% (timely required) | |||||
| Liquefied Gas Dealers: 1% | |||||
| Interstate Truckers: 0.5% | |||||
| Utah | None stated | Last day of following month | tax.utah.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Vermont | None stated | 25th of following month | tax.vermont.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Virginia | 1% for licensed distributors | 20th of following month | Timely required. | tax.virginia.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Washington | 2% for licensed distributors | 25th of following month | Timely required. | dor.wa.gov; FTA Fuel Sep 2025 | 4/22/26 |
| West Virginia | None stated | 20th of following month | tax.wv.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Wisconsin | None stated | Last day of following month | revenue.wi.gov; FTA Fuel Sep 2025 | 4/22/26 | |
| Wyoming | 2% for licensed distributors | 25th of following month | Timely required. | revenue.wyo.gov; FTA Fuel Sep 2025 | 4/22/26 |
| Dist. of Columbia | None stated | 20th of following month | otr.cfo.dc.gov; FTA Fuel Sep 2025 | 4/22/26 |
Reference: FTA Fuel