Texas Fuel Sales Taxes 2017 Texas: Fuel Excise Taxes

Texas:

Texas 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 Texas and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and motor fuels like gasoline.

Texas Gasoline Tax

Excise: $0.20 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.20 / gallon

Texas Diesel Tax

Excise: $0.20 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.20 / gallon

Texas Gasohol Tax

Excise: $0.20 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.20 / gallon

Texas Fuel Sales Taxes 2017 Other Texas Fuel Excise Tax Rates

The primary excise taxes on fuel in Texas are on gasoline, though most states also tax other types of fuel.


Texas Aviation Fuel sales tax rate

Texas Aviation Fuel Tax

In Texas, Aviation Fuel is subject to a state excise tax of $0.20 per gallon

Point of Taxation: terminal rack


Texas CNG sales tax rate

Texas CNG Tax

In Texas, CNG is subject to a state excise tax of $0.15 per gasoline gallon equivalent or diesel gallon equivalent

Point of Taxation: At the pump where CNG is dispensed into a motor vehicle beginning 09/01/2013.


Texas Jet Fuel sales tax rate

Texas Jet Fuel Tax

In Texas, Jet Fuel is subject to a state excise tax of $0.20 per gallon

Point of Taxation: terminal rack


Texas LNG sales tax rate

Texas LNG Tax

In Texas, LNG is subject to a state excise tax of $0.15 per gasoline gallon equivalent or diesel gallon equivalent

Point of Taxation: At the pump where LNG is dispensed into a motor vehicles beginning 09/01/2013.


Texas Propane sales tax rate

Texas Propane Tax

In Texas, Propane is subject to a state excise tax of $0.15 per gallon paid by out-of-state plated vehicles, IFTA licensed vehicles, and motor vehicles operated under a Texas licensed Motor Vehicle Dealer's liquefied gas tax decal to a licensed liquefied gas dealer. Beginning September 1, 2015, no state motor fuels tax assessed on liquefied gas (propane or butane).

Point of Taxation: Prior to September 1, 2015, a prepaid decal was required for Texas plated motor vehicles and $0.15 per gallon was required to be paid by out-of-state plated vehicles, IFTA licensed vehicles, and motor vehicles operated under a Texas licensed Motor Vehicle Dealer's liquefied gas tax decal to a licensed liquefied gas dealer. Beginning September 1, 2015, no state motor fuels tax is assessed on liquefied gas (propane or butane).


Payment of Texas 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.

Texas Fuel Tax Reports

Fuel producers and vendors in Texas have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Texas government. Click the button below to view details on two TX fuel tax reports.

All motor fuel reports.

Report Due: 25 day of the month following the reporting period.

Report Penalties: $50 for late filing even if $0 or a credit or refund due.

Payment Due: 25 day of the month following the reporting period.

ReportPenalties: $50 for late filing even if $0 or a credit or refund due.

PaymentPenalties: 1-30 days late is a 5% penalty. 31 days or more days late is a 10% penalty.


IFTA reports.

Report Due: Last day of the month following Last day of the month the reporting quarter.

Payment Due: Last day of the month following Last day of the month the reporting quarter.




Federal Fuel Sales Taxes 2017 Federal Fuel Excise Taxes

The price of all motor fuel sold in Texas 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
Components of gasoline price Components of diesel price

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 Texas 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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Source: http://www.salestaxhandbook.com/texas/gasoline-fuel