Arizona Fuel Sales Taxes 2024 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
Addl. Tax: $0.01 / gallon
Total Tax: $0.19 / gallon

Arizona Diesel Tax

Excise: $0.26 / gallon
Addl. Tax: $0.01 / gallon
Total Tax: $0.27 / gallon

Arizona Gasohol Tax

Excise: $0.18 / gallon
Addl. Tax: $0.01 / gallon
Total Tax: $0.19 / gallon

† Additional Applicable Taxes: LUST tax

Arizona Fuel Sales Taxes 2024 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 sales tax rate

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 sales tax rate

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.

Fuel 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 Sales Taxes 2024 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
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 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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