Delaware Fuel Sales Taxes 2022 Delaware: Fuel Excise Taxes


Delaware Cigarette and Fuel Excise Taxes

In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Delaware and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.

Delaware Gasoline Tax

Excise: $0.23 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.23 / gallon

Delaware Diesel Tax

Excise: $0.22 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.22 / gallon

Delaware Gasohol Tax

Excise: $0.23 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.23 / gallon

† Additional Applicable Taxes: Plus 0.9 percent GRT

Delaware Fuel Sales Taxes 2022 Other Delaware Fuel Excise Tax Rates

The primary excise taxes on fuel in Delaware are on gasoline, though most states also tax other types of fuel.

Delaware Aviation Fuel sales tax rate

Delaware Aviation Fuel Tax

In Delaware, Aviation Fuel is subject to a state excise tax of 23 cents per gallon

Point of Taxation: Distributor

Delaware Jet Fuel sales tax rate

Delaware Jet Fuel Tax

In Delaware, Jet Fuel is subject to a state excise tax of Non-taxable

Point of Taxation: Distributor

Payment of Delaware Fuel Excise Taxes

Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 25th of each month and motor carrier road tax is due on April 30th, July 31st, October 31st, and January 31th for the previous quarter.

Delaware Fuel Tax Reports

Fuel producers and vendors in Delaware have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Delaware government. Click the button below to view details on 0 DE fuel tax reports.

Federal Fuel Sales Taxes 2022 Federal Fuel Excise Taxes

The price of all motor fuel sold in Delaware also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:

Gasoline $0.18.4 per gallon
Diesel and Kerosene $0.242 per gallon
Liquefied Petroleum Gas $0.183 per gallon
Liquefied Natural Gas (LNG) $0.243 per gallon
Compressed Natural Gas (CNG) $0.184 per gallon
Components of gasoline price Components of diesel price

Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).

† These tax rates are based on energy content relative to gasoline.

What percentage of the cost of gas in Delaware comes from taxes and gas station profit?

The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.

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