Rhode Island: Fuel Excise Taxes
Rhode Island 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 Rhode Island and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Rhode Island Gasoline Tax
| Excise: | $0.33 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.34 / gallon |
Rhode Island Diesel Tax
| Excise: | $0.33 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.34 / gallon |
Rhode Island Gasohol Tax
| Excise: | $0.33 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.34 / gallon |
† Additional Applicable Taxes: LUST tax
Other Rhode Island Fuel Excise Tax Rates
The primary excise taxes on fuel in Rhode Island are on gasoline, though most states also tax other types of fuel.
Rhode Island Aviation Fuel Tax
In Rhode Island, Aviation Fuel is subject to a state excise tax of Exempt
Point of Taxation: Exempt
Rhode Island Jet Fuel Tax
In Rhode Island, Jet Fuel is subject to a state excise tax of Exempt
Point of Taxation: Exempt
Payment of Rhode Island 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 and the environmental protection fee is paid every three months.
Rhode Island Fuel Tax Reports
Fuel producers and vendors in Rhode Island have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Rhode Island government. Click the button below to view details on four RI fuel tax reports.
View Fuel Tax ReportsEPRF-1 quarterly return
Report Due: 20 th of the following month
Report Penalties: No Penalty
Payment Due: 20 th of the following month
ReportPenalties: No Penalty
PaymentPenalties: No Penalty
MFT-1 monthly return
Report Due: 20 th of the following month
Report Penalties: No Penalty
Payment Due: 20 th of the following month
ReportPenalties: No Penalty
PaymentPenalties: 10% of the Tax due
T-12 monthly return
Report Due: 20 th of the following month
Report Penalties: No Penalty
Payment Due: 20 th of the following month
ReportPenalties: No Penalty
PaymentPenalties: 10% of the Tax due
UORF-1 monthly return
Report Due: Last day of the following month
Report Penalties: No Penalty
Payment Due: Last day of the following month
ReportPenalties: No Penalty
PaymentPenalties: No Penalty
Federal Fuel Excise Taxes
The price of all motor fuel sold in Rhode Island 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 Rhode Island 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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