Arizona: Fuel Excise Taxes
Arizona 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 Arizona and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Arizona Gasoline Tax
Excise: | $0.18 / gallon |
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Addl. Tax: | $0.01 / gallon† |
Total Tax: | $0.19 / gallon |
Arizona Diesel Tax
Excise: | $0.26 / gallon |
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Addl. Tax: | $0.01 / gallon† |
Total Tax: | $0.27 / gallon |
Arizona Gasohol Tax
Excise: | $0.18 / gallon |
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Addl. Tax: | $0.01 / gallon† |
Total Tax: | $0.19 / gallon |
† Additional Applicable Taxes: LUST tax
Other Arizona Fuel Excise Tax Rates
The primary excise taxes on fuel in Arizona are on gasoline, though most states also tax other types of fuel.
Arizona Aviation Fuel Tax
In Arizona, Aviation Fuel is subject to a state excise tax of $ .05 per Gallon
Point of Taxation: At the terminal rack or at import
Arizona Jet Fuel Tax
In Arizona, Jet Fuel is subject to a state excise tax of Not subject to Fuel Taxes
Point of Taxation:
Payment of Arizona 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 27th of each month for the previous month except for Jet fuel taxes which are due the 20th of each month.
Arizona Fuel Tax Reports
Fuel producers and vendors in Arizona have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Arizona government. Click the button below to view details on one AZ fuel tax reports.
View Fuel Tax ReportsFuel Supplier Report
Report Due: 27th each month
Report Penalties: $50 late fee/ 5% of tax due Penalty
Payment Due: 27th each month
ReportPenalties: $50 late fee/ 5% of tax due Penalty
PaymentPenalties: 1% per month or fraction thereof, not to exceed 25%
Federal Fuel Excise Taxes
The price of all motor fuel sold in Arizona 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 |
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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 Arizona 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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