North Dakota: Fuel Excise Taxes
North Dakota 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 Dakota and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
North Dakota Gasoline Tax
| Excise: | $0.23 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.23 / gallon |
North Dakota Diesel Tax
| Excise: | $0.23 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.23 / gallon |
North Dakota Gasohol Tax
| Excise: | $0.23 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.23 / gallon |
Other North Dakota Fuel Excise Tax Rates
The primary excise taxes on fuel in North Dakota are on gasoline, though most states also tax other types of fuel.
North Dakota Aviation Fuel Tax
In North Dakota, Aviation Fuel is subject to a state excise tax of $.08/gallon
Point of Taxation: Distributor
North Dakota Dyed Diesel Tax
In North Dakota, Dyed Diesel is subject to a state excise tax of $.04/gallons (since 7/1/07) Includes Biodiesel blends
Point of Taxation: Distributor
North Dakota Jet Fuel Tax
In North Dakota, Jet Fuel is subject to a state excise tax of $.08/gallon
Point of Taxation: Distributor
Payment of North Dakota 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.
North Dakota Fuel Tax Reports
Fuel producers and vendors in North Dakota have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the North Dakota government. Click the button below to view details on four ND fuel tax reports.
View Fuel Tax ReportsAviation Fuel Tax Report
Report Due: 25 th of month following activity
Report Penalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
Payment Due: 25 th of month following activity
ReportPenalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
PaymentPenalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
Liquefied Petroleum Fuel Tax Report
Report Due: 25 th of month following activity
Report Penalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
Payment Due: 25 th of month following activity
ReportPenalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
PaymentPenalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
Motor Vehicle Fuel Tax Report
Report Due: 25 th of month following activity
Report Penalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
Payment Due: 25 th of month following activity
ReportPenalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
PaymentPenalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
Special Fuels Tax Report
Report Due: 25 th of month following activity
Report Penalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
Payment Due: 25 th of month following activity
ReportPenalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
PaymentPenalties: 5% of the tax due plus any applicable interest at the rate of 1% per month or portion of month (applies if either the report, payment, or both are Late)
Federal Fuel Excise Taxes
The price of all motor fuel sold in North Dakota 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 Dakota 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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