Appendix 5

Table 1

State Motor Fuel Excise Tax Rates

May 1996

(Cents Per Gallon)

STATE

STATE EXCISE TAX

RANK

STATE

TOTAL STATE AND LOCAL TAXES

RANK

Connecticut

36.0

1

Connecticut

40.3

1

Rhode Island

28.0

2

Hawaii

35.4

2

Montana

27.0

3

Nevada

30.2

3

Nebraska

25.7

4

New York

29.9

4

Idaho

25.0

5

California

29.9

4

Oregon

24.0

6

Rhode Island

29.0

6

Wisconsin

23.7

7

Montana

27.8

7

Maryland

23.5

8

Wisconsin

26.7

8

Washington

23.0

9

Nebraska

26.5

9

Delaware

23.0

9

Florida

26.0

10

Nevada

23.0

9

West Virginia

25.4

11

North Carolina

22.0

12

Idaho

25.0

12

Ohio

22.0

12

Illinois

24.7

13

Colorado

22.0

12

Oregon

24.0

14

Massachusetts

21.5

15

Maryland

23.5

15

West Virginia

20.5

16

Pennsylvania

23.4

16

Minnesota

20.0

17

Washington

23.0

17

Texas

20.0

17

Delaware

23.0

17

Tennessee

20.0

17

North Carolina

22.3

19

Louisiana

20.0

17

Ohio

22.0

20

Iowa

20.0

17

Minnesota

22.0

20

North Dakota

20.0

17

Colorado

22.0

20

Utah

19.0

23

Massachusetts

21.5

23

Maine

19.0

23

Tennessee

21.4

24

Illinois

19.0

23

Michigan

21.0

25

Arkansas

18.5

26

Iowa

21.0

25

Mississippi

18.0

27

Alabama

20.4

27

New Hampshire

18.0

27

Mississippi

20.4

27

California

18.0

27

Louisiana

20.0

29

South Dakota

18.0

27

Texas

20.0

29

Kansas

18.0

27

North Dakota

20.0

29

Arizona

18.0

27

South Dakota

20.0

29

Virginia

17.5

33

New Hampshire

19.7

33

Missouri

17.0

34

Utah

19.5

34

New Mexico

17.0

34

Indiana

19.2

35

Oklahoma

16.9

36

Kansas

19.0

36

Hawaii

16.0

37

Arizona

19.0

36

Alabama

16.0

37

Maine

19.0

36

South Carolina

16.0

37

Arkansas

18.7

39

Indiana

15.0

40

New Mexico

18.0

40

Vermont

15.0

40

Virginia

17.7

41

Michigan

15.0

40

Missouri

17.0

42

Kentucky

15.0

40

Oklahoma

17.0

42

Florida

12.5

44

South Carolina

16.8

44

Pennsylvania

12.0

45

Kentucky

16.4

45

New Jersey

10.5

46

Vermont

16.0

46

Wyoming

9.0

47

New Jersey

14.5

47

New York

8.0

48

Georgia

11.9

48

Alaska

8.0

48

Wyoming

9.0

49

Georgia

7.5

50

Alaska

8.0

50

Average Tax (Excluding DC)

18.7


Average Tax (Excluding DC)

21.7


Source: American Petroleum Institute, "A Summary of Nationwide and State-by-State Motor Fuel Taxes as of May 1996". p. 3.

Notes:

State taxes represent rates effective as of May 1996.

Includes some local county taxes in Alabama, California, Florida, Hawaii, Nevada, and New York. Includes state sales taxes, gross receipts taxes, and underground storage tank taxes.

State sales taxes, expressed in cents per gallon, are based on selected city average retail gasoline prices as of May 10, 1996.