Alabama Fuel Sales Taxes 2019 Alabama: Fuel Excise Taxes

Alabama:

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

Alabama Gasoline Tax

Excise: $0.16 / gallon
Addl. Tax: $0.02 / gallon
Total Tax: $0.18 / gallon

Alabama Diesel Tax

Excise: $0.19 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.19 / gallon

Alabama Gasohol Tax

Excise: $0.16 / gallon
Addl. Tax: $0.02 / gallon
Total Tax: $0.18 / gallon

† Additional Applicable Taxes: Inspection fee


Alabama Fuel Sales Taxes 2019 Other Alabama Fuel Excise Tax Rates

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


Alabama Aviation Fuel sales tax rate

Alabama Aviation Fuel Tax

In Alabama, Aviation Fuel is subject to a state excise tax of $.095 per gallon (Effective October 1, 2012)

Point of Taxation: Terminal (October 1, 2012)


Alabama Jet Fuel sales tax rate

Alabama Jet Fuel Tax

In Alabama, Jet Fuel is subject to a state excise tax of $.035 per gallon (Effective October 1, 2012)

Point of Taxation: Terminal (October 1, 2012)


Payment of Alabama 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 the 22nd of each month as well as reports and payments from those involved in buying, selling and transporting fuel. Lubricating oil tax for returns and payments is due on the 20th of each month.

Alabama Fuel Tax Reports

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

Storage Tank Trust Fund Charge

Report Due: Due on or before the 20th day of the month following the month of activity

Report Penalties: The greater of 10% of the tax due or $50.00

Payment Due: Due on or before the 20th day of the month following the month of activity

ReportPenalties: The greater of 10% of the tax due or $50.00

PaymentPenalties: 10% of the tax due


Terminal Excise Tax Returns (Supplier, Permissive Supplier, Importer, Exporter, & Blender)

Report Due: Due on or before the 22 nd day of the month following the month of activity

Report Penalties: The greater of 10% of the tax due or $50.00

Payment Due: Due on or before the 22 nd day of the month following the month of activity. Importers importing motor fuel acquired at an out-of- state terminal from a supplier who has not pre- collected the Alabama

ReportPenalties: The greater of 10% of the tax due or $50.00

PaymentPenalties: 10% of the tax due


Terminal Operator - Annual Return

Report Due: Due on or before January 31 for the prior calendar year

Report Penalties: The greater of 10% of the tax due or $50.00

Payment Due: Due on or before January 31 for the prior calendar year

ReportPenalties: The greater of 10% of the tax due or $50.00


Terminal Operator - Monthly Return

Report Due: Due by the last day of the month following the month covered by the report

Report Penalties: $50.00, no tax due

Payment Due: No payment due by terminal Operator

ReportPenalties: $50.00, no tax due


Transporter

Report Due: Due by the last day of the month following the month covered by the report

Report Penalties: $50.00, no tax due

Payment Due: No payment due by Transporters

ReportPenalties: $50.00, no tax due


Wholesale Oil/Import License Fee

Report Due: Due on or before October 14 of each calendar year for the period October 1 through September 30

Report Penalties: The greater of 10% of the tax due or $50.00

Payment Due: Due on or before October 14 of each calendar year for the period October 1 through September 30

ReportPenalties: The greater of 10% of the tax due or $50.00

PaymentPenalties: 1% per month or fraction thereof, not to exceed 25%




Federal Fuel Sales Taxes 2019 Federal Fuel Excise Taxes

The price of all motor fuel sold in Alabama 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 Alabama 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.




  Back to Alabama Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/alabama/gasoline-fuel