Oklahoma: Fuel Excise Taxes
Oklahoma 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 Oklahoma and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Oklahoma Gasoline Tax
| Excise: | $0.16 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.17 / gallon |
Oklahoma Diesel Tax
| Excise: | $0.13 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.14 / gallon |
Oklahoma Gasohol Tax
| Excise: | $0.16 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.17 / gallon |
† Additional Applicable Taxes: Environmental fee
Other Oklahoma Fuel Excise Tax Rates
The primary excise taxes on fuel in Oklahoma are on gasoline, though most states also tax other types of fuel.
Oklahoma Aviation Fuel Tax
In Oklahoma, Aviation Fuel is subject to a state excise tax of $.0008 per gallon
Point of Taxation: Terminal Rack
Oklahoma CNG Tax
In Oklahoma, CNG is subject to a state excise tax of $.05 per gallon
Point of Taxation:
Oklahoma Jet Fuel Tax
In Oklahoma, Jet Fuel is subject to a state excise tax of $.0008 per gallon
Point of Taxation: Terminal Rack
Oklahoma LNG Tax
In Oklahoma, LNG is subject to a state excise tax of $.05 per gallon effective January 1, 2014
Point of Taxation:
Payment of Oklahoma 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 27th of each month for suppliers, exporters and importers and the 20th of each month for users and dealers of special fuel. Licensees have to report tax the last day of April, July, October and January (Quarterly tax).
Oklahoma Fuel Tax Reports
Fuel producers and vendors in Oklahoma have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Oklahoma government. Click the button below to view details on ten OK fuel tax reports.
View Fuel Tax ReportsAlternative Fuel Report
Report Due: 27 th of the following month
Payment Due: 27 th of the following month
PaymentPenalties: 10% penalty of the total tax if not paid within 15 days of the due date and 1.25% per month interest of the total tax per month from the due Date.
Bonded Importer Report
Report Due: 27 th of the following month
Payment Due: All bonded importers are required to remit the motor fuel tax shall remit the motor fuel taxes due by electronic fund transfer acceptable to the Commission. The transfer or payment shall be made on or
PaymentPenalties: 10% penalty of the total tax if not paid within 15 days of the due date and 1.25% per month interest of the total tax per month from the due Date.
Exporter Report
Report Due: 27 th of the following month
PaymentPenalties: 10% penalty of the total tax if not paid within 15 days of the due date and 1.25% per month interest of the total tax per month from the due Date.
Fuel Blender Report
Report Due: The report will be due within thirty (30) days of the blending Event
Payment Due: The report will be due within thirty (30) days of the blending Event
PaymentPenalties: 10% penalty of the total tax if not paid within 15 days of the due date and 1.25% per month interest of the total tax per month from the due Date.
Occasional Importer Report
Report Due: 27 th of the following month
Payment Due: 27 th of the following month
PaymentPenalties: 10% penalty of the total tax if not paid within 15 days of the due date and 1.25% per month interest of the total tax per month from the due Date.
Petroleum Underground Storage Report
Report Due: This report is due the same date as the required fuel tax report.
Payment Due: This report is due the same date as the required fuel tax report.
PaymentPenalties: 10% penalty of the total tax if not paid within 15 days of the due date and 1.25% per month interest of the total tax per month from the due Date.
Special Fuel Report
Report Due: 20th of the following month
Payment Due: 20th of the following month
PaymentPenalties: 10% penalty of the total tax if not paid within 15 days of the due date and 1.25% per month interest of the total tax per month from the due Date.
Tankwagon Importer Report
Report Due: 25 th of the following month
Payment Due: 25 th of the following month
PaymentPenalties: 10% penalty of the total tax if not paid within 15 days of the due date and 1.25% per month interest of the total tax per month from the due Date.
Terminal Operator Report
Report Due: 27 th of the following month
PaymentPenalties: 10% penalty of the total tax if not paid within 15 days of the due date and 1.25% per month interest of the total tax per month from the due Date.
Three Day Permit Voucher
Report Due: The payment of taxes will be due three days from the date the import diversion verification number is assigned or three days from the date the motor fuel entered Oklahoma. The earlier of the two dates
Payment Due: The payment of taxes will be due three days from the date the import diversion verification number is assigned or three days from the date the motor fuel entered Oklahoma. The earlier of the two dates
PaymentPenalties: Calculate any penalty due by multiplying tax due by 10% if remittance is not received thirty (30) days from the due date date). (Interest accrues at 1.25% per month until tax is paid).
Federal Fuel Excise Taxes
The price of all motor fuel sold in Oklahoma 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 Oklahoma 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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