Montana Fuel Sales Taxes 2019 Montana: Fuel Excise Taxes

Montana:

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 motor fuels like gasoline.

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

Montana Fuel Sales Taxes 2019 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 sales tax rate

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 sales tax rate

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.

Distributor

Report Penalties: $100 for late filing

ReportPenalties: $100 for late filing

PaymentPenalties: 10% of tax not paid timely




Federal Fuel Sales Taxes 2019 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
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 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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Source: http://www.salestaxhandbook.com/montana/gasoline-fuel