Maryland: Fuel Excise Taxes
Maryland 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 Maryland and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Maryland Gasoline Tax
| Excise: | $0.33 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.33 / gallon |
Maryland Diesel Tax
| Excise: | $0.33 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.33 / gallon |
Maryland Gasohol Tax
| Excise: | $0.33 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.33 / gallon |
Other Maryland Fuel Excise Tax Rates
The primary excise taxes on fuel in Maryland are on gasoline, though most states also tax other types of fuel.
Maryland Aviation Fuel Tax
In Maryland, Aviation Fuel is subject to a state excise tax of .07/gallon
Point of Taxation: Aviation Gasoline- First Import or First sale(TG-314)
Maryland Jet Fuel Tax
In Maryland, Jet Fuel is subject to a state excise tax of .07/gallon
Point of Taxation: Turbine Fuel- Distributor level (TG 9-314)
Payment of Maryland 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 last day of each month for the previous month and motor carrier road tax (taxed quarterly) is due on the last day of April, July, October and January.
Maryland Fuel Tax Reports
Fuel producers and vendors in Maryland have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Maryland government. Click the button below to view details on three MD fuel tax reports.
View Fuel Tax ReportsDealer
Report Due: By delivery, on or before the last day of the next month; by mail postmarked at least 2 days before the last day of the next Month
Report Penalties: $25.00
Payment Due: Paid with the return that covers the period in which the person received, sold, or used the motor fuel
ReportPenalties: $25.00
PaymentPenalties: Not exceeding 10% of the unpaid tax
Special Fuel Seller/User
Report Due: By delivery, on or before the last day of the next month; by mail postmarked at least 2 days before the last day of the next Month
Report Penalties: $25.00
Payment Due: Paid with the return that covers the period in which the person received, sold, or used the motor fuel
ReportPenalties: $25.00
PaymentPenalties: Not exceeding 10% of the unpaid tax
Turbine Fuel Seller
Report Due: By delivery, on or before the last day of the next month; by mail postmarked at least 2 days before the last day of the next Month
Report Penalties: $25.00
Payment Due: Paid with the return that covers the period in which the person received, sold, or used the motor fuel
ReportPenalties: $25.00
PaymentPenalties: Not exceeding 10% of the unpaid tax
Federal Fuel Excise Taxes
The price of all motor fuel sold in Maryland 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 Maryland 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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