Maryland Fuel Sales Taxes 2019 Maryland: Fuel Excise Taxes

Maryland:

Maryland 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 Maryland and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and motor fuels like gasoline.

Maryland Gasoline Tax

Excise: $0.33 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.33 / gallon

Maryland Diesel Tax

Excise: $0.33 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.33 / gallon

Maryland Gasohol Tax

Excise: $0.33 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.33 / gallon

Maryland Fuel Sales Taxes 2019 Other Maryland Fuel Excise Tax Rates

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


Maryland Aviation Fuel sales tax rate

Maryland Aviation Fuel Tax

In Maryland, Aviation Fuel is subject to a state excise tax of .07/gallon

Point of Taxation: Aviation Gasoline- First Import or First sale(TG-314)


Maryland Jet Fuel sales tax rate

Maryland Jet Fuel Tax

In Maryland, Jet Fuel is subject to a state excise tax of .07/gallon

Point of Taxation: Turbine Fuel- Distributor level (TG 9-314)


Payment of Maryland 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 last day of each month for the previous month and motor carrier road tax (taxed quarterly) is due on the last day of April, July, October and January.

Maryland Fuel Tax Reports

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

Dealer

Report Due: By delivery, on or before the last day of the next month; by mail postmarked at least 2 days before the last day of the next Month

Report Penalties: $25.00

Payment Due: Paid with the return that covers the period in which the person received, sold, or used the motor fuel

ReportPenalties: $25.00

PaymentPenalties: Not exceeding 10% of the unpaid tax


Special Fuel Seller/User

Report Due: By delivery, on or before the last day of the next month; by mail postmarked at least 2 days before the last day of the next Month

Report Penalties: $25.00

Payment Due: Paid with the return that covers the period in which the person received, sold, or used the motor fuel

ReportPenalties: $25.00

PaymentPenalties: Not exceeding 10% of the unpaid tax


Turbine Fuel Seller

Report Due: By delivery, on or before the last day of the next month; by mail postmarked at least 2 days before the last day of the next Month

Report Penalties: $25.00

Payment Due: Paid with the return that covers the period in which the person received, sold, or used the motor fuel

ReportPenalties: $25.00

PaymentPenalties: Not exceeding 10% of the unpaid tax




Federal Fuel Sales Taxes 2019 Federal Fuel Excise Taxes

The price of all motor fuel sold in Maryland 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 Maryland 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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Source: http://www.salestaxhandbook.com/maryland/gasoline-fuel