Skip to main content
 
 
 
 
Taxpayer Answer Center

Quick Links

Information For

About IDOR

Tax Rate Database

Motor Fuel Tax Rates and Fees

Tax Types
Tax Rates
Fees
Motor Fuel Tax

From January 1, 2017, through June 30, 2017, the rates are as follows:

  • gasoline/gasohol – $0.19 per gallon
  • diesel fuel – $0.215 per gallon
  • combustible gases – $0.19 per gallon
    Note: For purposes of calculating tax under the Motor Fuel Tax Law, a gallon of compressed natural gas means a quantity of compressed natural gas equal to 126.67 cubic feet of natural gas at 60 degrees Fahrenheit and one atmosphere of pressure. In the alternative, it means a quantity of compressed natural gas that weighs 5.66 pounds.

Resulting from changes from P.A. 100-9, from July 1, 2017, through December 31, 2017, the rates are as follows:

  • gasoline/gasohol – $0.19 per gallon
  • diesel fuel – $0.215 per gallon
  • liquefied petroleum gas (LPG) – $0.215 per gallon1
  • liquefied natural gas (LNG) – $0.215 per gallon2
  • compressed natural gas (CNG) – $0.19 per gallon3

(1) For LPG, “gallon” means diesel gallon equivalent (DGE), which is defined as 6.41 pounds of LPG.

(2) For LNG, “gallon” means DGE, which is defined as 6.06 pounds of LNG.

(3) For CNG, “gallon” means gasoline gallon equivalent (GGE), which is defined as 5.66 pounds of CNG.

 
Motor Fuel Use Tax From January 1, 2017, through June 30, 2017, the rates are as follows:
  • gasoline/gasohol – $0.307 per gallon
  • diesel fuel – $0.334 per gallon
  • combustible gases – $0.283 per gallon

Resulting from changes from P.A. 100-9, from July 1, 2017, through December 31, 2017, the rates are as follows:

  • gasoline/gasohol – $0.307 per gallon
  • diesel fuel – $0.334 per gallon
  • liquefied petroleum gas (LPG) – $0.353 per DGE1
  • liquefied natural gas (LNG) – $0.335 per DGE2
  • compressed natural gas (CNG) – $0.291 per GGE

(1) The conversion ratio used to calculate the LPG rate is one gallon = 0.651 DGEs of LPG.

(2) The conversion ratio used to calculate the LNG rate is one gallon = 0.5776 DGEs of LNG.

Decal Fee
$3.75 per set
Environmental Impact Fee $0.008 per gallon sold  
Underground Storage $0.003 per gallon of fuel  
Prepaid Sales Tax Click here to look up the Prepaid Sales Tax rates.  

Updated 12/31/2015