North Carolina: Fuel Excise Taxes
North Carolina 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 North Carolina and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
North Carolina Gasoline Tax
| Excise: | $0.35 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.35 / gallon |
North Carolina Diesel Tax
| Excise: | $0.35 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.35 / gallon |
North Carolina Gasohol Tax
| Excise: | $0.35 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.35 / gallon |
† Additional Applicable Taxes: Inspection fee
Other North Carolina Fuel Excise Tax Rates
The primary excise taxes on fuel in North Carolina are on gasoline, though most states also tax other types of fuel.
North Carolina Aviation Fuel Tax
In North Carolina, Aviation Fuel is subject to a state excise tax of .0025 cents per gallon inspection tax
Point of Taxation: Terminal Rack
North Carolina Jet Fuel Tax
In North Carolina, Jet Fuel is subject to a state excise tax of .0025 cents per gallon inspection tax
Point of Taxation: Terminal Rack
Payment of North Carolina 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 22nd of each month for the previous month except for road tax which is due the last day of April, July, October and January (Quarterly tax).
North Carolina Fuel Tax Reports
Fuel producers and vendors in North Carolina have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the North Carolina government. Click the button below to view details on 22 NC fuel tax reports.
View Fuel Tax ReportsAlternative Fuels Provider Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Same as due date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Blender Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Same as due date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Bulk End-User of Alternative Fuel Return
Report Due: Quarterly. Last day of the month following the end of the quarter.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Same as due date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Claim for Refund - Exempt Entities
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Return date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Claim for Refund - Nonprofit Organizations
Report Due: Quarterly. Last day of the month following the end of the quarter.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Return date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Claim for Refund - Qualified Power Takeoff Vehicles
Report Due: Annually. April 15 th after the end of the year.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Return date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Claim for Refund - Tax-paid Motor Fuel Used Off-Highway
Report Due: Annually. April 15 th after the end of the year.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Return date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Claim for Refund - Taxicabs Transporting Fare-Paying Passengers
Report Due: Quarterly. NCGS ?105-449.106(b), which allowed for taxicabs to apply for a claim for refund was repealed effective for tax year beginning 1/1/2015.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Return date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Fuel Alcohol/Biodiesel Provider Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Same as due date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Gas-1201ME Claim for Refund - Special Mobile
Report Due: Quarterly. Last day of the month following the end of the quarter.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Return date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Kerosene Claim for Refund
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Return date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Kerosene Supplier Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Same as due date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Motor Fuel Bulk Plant Exporter Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Return date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Motor Fuel Claim for Refund Licensed Distributor/Importer Hold Harmless
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Return date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Motor Fuel Transporter Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Informational
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Motor Fuels Backup Tax Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Same as due date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Motor Fuels Importer Return
Report Due: Monthly. Occasional Importers filing Gas-1219, must submit their return no later than the 3 rd day after the end of the month. All other Importer returns are submitted monthly, as defined above.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Same as due date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Motor Fuels Supplier Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Monthly. Within 22-days after the end of each month.
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Refiner Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Monthly. Within 22-days after the end of each month.
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Retailer of Alternative Fuel Return
Report Due: Quarterly. Last day of the month following the end of the quarter.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Same as due date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Terminal Operator Annual Return
Report Due: Annually. Within 45-days after the end of each calendar year.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Same as due date
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Terminal Operator Return
Report Due: Monthly. Within 22-days after the end of each month.
Report Penalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
Payment Due: Informational
ReportPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(3), if a return is late, the penalty is 5% per month or any fraction thereof, with a maximum of 25% of the tax that is due.
PaymentPenalties: Pursuant to North Carolina General Statute ? 105-236(a)(4), if a payment is late, the penalty is 10% of the tax that is due. This penalty may not apply in certain specified circumstances.
Federal Fuel Excise Taxes
The price of all motor fuel sold in North Carolina 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 North Carolina 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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