Indiana: Fuel Excise Taxes
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 tobacco products.
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
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 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 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 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.
View Fuel Tax ReportsAVF-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 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 † |
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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