Indiana Fuel Sales Taxes 2017 Indiana: Fuel Excise Taxes

Indiana:

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

Indiana Gasoline Tax

Excise: $0.18 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.18 / gallon

Indiana Diesel Tax

Excise: $0.16 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.16 / gallon

Indiana Gasohol Tax

Excise: $0.18 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.18 / gallon

† Additional Applicable Taxes: Sales tax additional


Indiana Fuel Sales Taxes 2017 Other Indiana Fuel Excise Tax Rates

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


Indiana Aviation Fuel sales tax rate

Indiana Aviation Fuel Tax

In Indiana, Aviation Fuel is subject to a state excise tax of $0.18 +$0.01 oil inspection fee + $0.10 aviation fuel excise tax

Point of Taxation: first received


Indiana Jet Fuel sales tax rate

Indiana Jet Fuel Tax

In Indiana, Jet Fuel is subject to a state excise tax of $0.01 oil inspection fee + $0.10 aviation fuel excise tax

Point of Taxation: first received


Indiana Special Fuel  sales tax rate

Indiana Special Fuel Tax

In Indiana, Special Fuel is subject to a state excise tax of $0.16 + $0.01 oil inspection fee

Point of Taxation: at the rack


Payment of Indiana 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 on the 20th of each month for the previous month or the last day of the month every three months for motor carriers road tax.

Indiana Fuel Tax Reports

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

AVF-150 Aviation Fuel Excise Tax Return

Report Due: The 15 th of the following month

Report Penalties: Loss of the collection allowance. 10% of the tax due or $5, whichever is greater

Payment Due: The 15 th of the following month

ReportPenalties: Loss of the collection allowance. 10% of the tax due or $5, whichever is greater

PaymentPenalties: Loss of the collection allowance. 10% of the tax due or $5, whichever is greater


MF-360 Gasoline Distributors Consolidated Monthly Tax Return

Report Due: The 20 th of the following month

Report Penalties: Loss of the collection allowance. 10% of the tax due or $5, whichever is greater

Payment Due: The 20 th of the following month

ReportPenalties: Loss of the collection allowance. 10% of the tax due or $5, whichever is greater

PaymentPenalties: Loss of the collection allowance. 10% of the tax due or $5, whichever is greater


SF-900 Consolidated Special Fuel Monthly Tax Return

Report Due: The 20 th of the following month

Report Penalties: Loss of the collection allowance. 10% of the tax due or $5, whichever is greater

Payment Due: The 20 th of the following month except for Suppliers and Permissive Suppliers. Suppliers and Permissive Suppliers are required to make an estimated payment on the 15 th of the following month. The pa

ReportPenalties: Loss of the collection allowance. 10% of the tax due or $5, whichever is greater

PaymentPenalties: Loss of the collection allowance. 10% of the tax due or $5, whichever is greater




Federal Fuel Sales Taxes 2017 Federal Fuel Excise Taxes

The price of all motor fuel sold in Indiana 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 Indiana 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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Source: http://www.salestaxhandbook.com/indiana/gasoline-fuel