Appendix 6

Table 20

Tax Study States' Motor Fuel Excise Tax Rates
May 1996
(Cents Per Gallon)

STATE

EXCISE TAX

RANK

OTHER TAXES

TOTAL TAXES

RANK

Connecticut

36.0

1

4.3

40.3

1

Florida

12.5

11

13.5

26.0

3

Maine

19.0

8


19.0

11

Massachusetts

21.5

6


21.5

9

Minnesota

20.0

7

2.0

22.0

8

New Hampshire

18.0

9

1.7

19.7

10

New York

8.0

12

21.9

29.9

2

North Carolina

22.0

5

0.3

22.3

7

Oregon

24.0

2


24.0

5

Vermont

15.0

10

1.0

16.0

12

Washington

23.0

4


23.0

6

Wisconsin

23.7

3

3.0

26.7

4

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 Florida 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.