New Jersey: Fuel Excise Taxes
New Jersey 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 New Jersey and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
New Jersey Gasoline Tax
| Excise: | $0.11 / gallon |
|---|---|
| Addl. Tax: | $0.04 / gallon† |
| Total Tax: | $0.15 / gallon |
New Jersey Diesel Tax
| Excise: | $0.14 / gallon |
|---|---|
| Addl. Tax: | $0.04 / gallon† |
| Total Tax: | $0.18 / gallon |
New Jersey Gasohol Tax
| Excise: | $0.11 / gallon |
|---|---|
| Addl. Tax: | $0.04 / gallon† |
| Total Tax: | $0.15 / gallon |
† Additional Applicable Taxes: Petroleum fee
Other New Jersey Fuel Excise Tax Rates
The primary excise taxes on fuel in New Jersey are on gasoline, though most states also tax other types of fuel.
New Jersey Aviation Fuel Tax
In New Jersey, Aviation Fuel is subject to a state excise tax of 10.5 cents per gallon plus .04 cents per gallon PGRT plus .02 cents per gallon Airport Safety Tax
Point of Taxation: Terminal
New Jersey Jet Fuel Tax
In New Jersey, Jet Fuel is subject to a state excise tax of 13.5 cents per gallon plus .04 cents per gallon PGRT plus .02 cents per gallon Airport Safety Tax
Point of Taxation: Terminal
Payment of New Jersey 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. Motor fuel tax is due on the 22nd of each month for the previous month, motor use tax is due on the last day of April, July, October and January (Quarterly tax) and the 25th of each month for the previous month for Petroleum products.
New Jersey Fuel Tax Reports
Fuel producers and vendors in New Jersey have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the New Jersey government. Click the button below to view details on three NJ fuel tax reports.
View Fuel Tax ReportsCombined Motor Fuels Tax Return
Report Due: 22nd of the month
Report Penalties: $100 per month plus 5% per month up to 25% of the tax due.
Payment Due: 22nd of the month
ReportPenalties: $100 per month plus 5% per month up to 25% of the tax due.
PaymentPenalties: 5.00%
Distributor of Motor Fuels
Report Due: 22nd of the month
Report Penalties: $100 per month plus 5% per month up to 25% of the tax due.
Payment Due: 22nd of the month
ReportPenalties: $100 per month plus 5% per month up to 25% of the tax due.
PaymentPenalties: 5.00%
Supplier of Motor Fuels
Report Due: 22nd of the month
Report Penalties: $100 per month plus 5% per month up to 25% of the tax due.
Payment Due: 22nd of the month
ReportPenalties: $100 per month plus 5% per month up to 25% of the tax due.
PaymentPenalties: 5.00%
Federal Fuel Excise Taxes
The price of all motor fuel sold in New Jersey 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 New Jersey 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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