Arkansas Fuel Sales Taxes 2018 Arkansas: Fuel Excise Taxes

Arkansas:

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

Arkansas Gasoline Tax

Excise: $0.22 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.22 / gallon

Arkansas Diesel Tax

Excise: $0.23 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.23 / gallon

Arkansas Gasohol Tax

Excise: $0.22 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.22 / gallon

† Additional Applicable Taxes: Environmental fee


Arkansas Fuel Sales Taxes 2018 Other Arkansas Fuel Excise Tax Rates

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


Arkansas Aviation Fuel sales tax rate

Arkansas Aviation Fuel Tax

In Arkansas, Aviation Fuel is subject to a state excise tax of 6.5% State Sales and Use Tax plus local sales and use tax based on point of Delivery

Point of Taxation: Final Consumer- subject to Arkansas Sales and Use Tax not Motor Fuel Tax


Arkansas Dyed Diesel: sales tax rate

Arkansas Dyed Diesel: Tax

In Arkansas, Dyed Diesel: is subject to a state excise tax of .06 per gallon

Point of Taxation: First Receiver Below the Rack


Arkansas Jet Fuel sales tax rate

Arkansas Jet Fuel Tax

In Arkansas, Jet Fuel is subject to a state excise tax of 6.5% State Sales and Use Tax plus local sales and use tax based on point of delivery

Point of Taxation: Final Consumer- subject to Arkansas Sales and Use Tax not Motor Fuel Tax


Payment of Arkansas 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 20th or 25th of each month for the last month's taxes.

Arkansas Fuel Tax Reports

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

Dyed Diesel Tax

Report Due: 20 th of following month

Report Penalties: 5 percent per month with a maximum of 35 percent

Payment Due: 20 th of following month

ReportPenalties: 5 percent per month with a maximum of 35 percent

PaymentPenalties: 5 percent per month with a maximum of 35 percent


Motor Fuel Tax Return

Report Due: 25 of following month

Report Penalties: 5 percent per month with a maximum of 35 percent

Payment Due: 25 of following month

ReportPenalties: 5 percent per month with a maximum of 35 percent

PaymentPenalties: 5 percent per month with a maximum of 35 percent


Natural Gas Fuel

Report Due: 25 th of following month

Report Penalties: 5 percent per month with a maximum of 35 percent

Payment Due: 25 th of following month

ReportPenalties: 5 percent per month with a maximum of 35 percent

PaymentPenalties: 5 percent per month with a maximum of 35 percent




Federal Fuel Sales Taxes 2018 Federal Fuel Excise Taxes

The price of all motor fuel sold in Arkansas 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 Arkansas 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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** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/arkansas/gasoline-fuel