Montana: Fuel Excise Taxes
Montana 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 Montana and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Montana Gasoline Tax
| Excise: | $0.27 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.27 / gallon |
Montana Diesel Tax
| Excise: | $0.28 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.28 / gallon |
Montana Gasohol Tax
| Excise: | $0.27 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.27 / gallon |
Other Montana Fuel Excise Tax Rates
The primary excise taxes on fuel in Montana are on gasoline, though most states also tax other types of fuel.
Montana Aviation Fuel Tax
In Montana, Aviation Fuel is subject to a state excise tax of $0.04
Point of Taxation: Distributor
Montana Jet Fuel Tax
In Montana, Jet Fuel is subject to a state excise tax of $0.04
Point of Taxation: Distributor
Payment of Montana 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 25th of each month for the previous month.
Montana Fuel Tax Reports
Fuel producers and vendors in Montana have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Montana government. Click the button below to view details on one MT fuel tax reports.
View Fuel Tax ReportsDistributor
Report Penalties: $100 for late filing
ReportPenalties: $100 for late filing
PaymentPenalties: 10% of tax not paid timely
Federal Fuel Excise Taxes
The price of all motor fuel sold in Montana 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 Montana 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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