Alaska: Fuel Excise Taxes
Alaska 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 Alaska and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Alaska Gasoline Tax
| Excise: | $0.08 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.09 / gallon |
Alaska Diesel Tax
| Excise: | $0.08 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.09 / gallon |
Alaska Gasohol Tax
| Excise: | $0.08 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.09 / gallon |
Other Alaska Fuel Excise Tax Rates
The primary excise taxes on fuel in Alaska are on gasoline, though most states also tax other types of fuel.
Alaska Aviation Fuel Tax
In Alaska, Aviation Fuel is subject to a state excise tax of 4.7 cents per gallon
Point of Taxation: Distributor
Alaska Jet Fuel Tax
In Alaska, Jet Fuel is subject to a state excise tax of 3.2 cents per gallon
Point of Taxation: Distributor
Payment of Alaska 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 last day of each month for the previous month.
Alaska Fuel Tax Reports
Fuel producers and vendors in Alaska have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Alaska government. Click the button below to view details on three AK fuel tax reports.
View Fuel Tax ReportsAvation Retrun
Report Penalties: 5% every 30 days late. Max 25%
ReportPenalties: 5% every 30 days late. Max 25%
PaymentPenalties: 5% every 30 days late. Max 25%
Diesel Return
Report Penalties: 5% every 30 days late. Max 25% for payment and report
ReportPenalties: 5% every 30 days late. Max 25% for payment and report
PaymentPenalties: 5% every 30 days late. Max 25% for payment and report
Gasoline Return
Report Penalties: 5% every 30 days late. Max 25% for payment and report
ReportPenalties: 5% every 30 days late. Max 25% for payment and report
PaymentPenalties: 5% every 30 days late. Max 25% for payment and report
Federal Fuel Excise Taxes
The price of all motor fuel sold in Alaska 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 † |
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 Alaska 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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