New York: Fuel Excise Taxes
New York 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 York and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
New York Gasoline Tax
| Excise: | $0.08 / gallon |
|---|---|
| Addl. Tax: | $0.17 / gallon† |
| Total Tax: | $0.25 / gallon |
New York Diesel Tax
| Excise: | $0.08 / gallon |
|---|---|
| Addl. Tax: | $0.15 / gallon† |
| Total Tax: | $0.23 / gallon |
New York Gasohol Tax
| Excise: | $0.08 / gallon |
|---|---|
| Addl. Tax: | $0.17 / gallon† |
| Total Tax: | $0.25 / gallon |
† Additional Applicable Taxes: Petroleum tax, sales tax additional
Other New York Fuel Excise Tax Rates
The primary excise taxes on fuel in New York are on gasoline, though most states also tax other types of fuel.
New York Aviation Fuel Tax
In New York, Aviation Fuel is subject to a state excise tax of 7.1 cents per gallon
Point of Taxation: first import into or production in the State
New York Jet Fuel Tax
In New York, Jet Fuel is subject to a state excise tax of 7.1 cents per gallon
Point of Taxation: Generally taxed on fuel burned on take-off from a NYS airport
Payment of New York 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.
New York Fuel Tax Reports
Fuel producers and vendors in New York have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the New York government. Click the button below to view details on one NY fuel tax reports.
View Fuel Tax ReportsPetroleum Business Tax Return (PT-100)
Report Due: On or before the 20 th day of the following month.
Payment Due: ( a) A distributor or any other person subject to the provisions of article 12-A of the Tax Law who or which fails to file a return or fails to pay any tax due on or before the last date prescribed fo
Federal Fuel Excise Taxes
The price of all motor fuel sold in New York 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 York 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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