Virginia: Fuel Excise Taxes
Virginia 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 Virginia and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Virginia Gasoline Tax
| Excise: | $0.16 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.16 / gallon |
Virginia Diesel Tax
| Excise: | $0.20 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.20 / gallon |
Virginia Gasohol Tax
| Excise: | $0.16 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.16 / gallon |
Other Virginia Fuel Excise Tax Rates
The primary excise taxes on fuel in Virginia are on gasoline, though most states also tax other types of fuel.
Virginia Aviation Fuel Tax
In Virginia, Aviation Fuel is subject to a state excise tax of Aviation Gas -.05
Point of Taxation: Terminal Rack
Virginia CNG Tax
In Virginia, CNG is subject to a state excise tax of .244 cents, includes variable rate
Point of Taxation:
Virginia Jet Fuel Tax
In Virginia, Jet Fuel is subject to a state excise tax of Aviation Jet - .05
Point of Taxation: Terminal Rack
Virginia LNG Tax
In Virginia, LNG is subject to a state excise tax of .157 cents , includes variable rate
Point of Taxation:
Virginia Propane Tax
In Virginia, Propane is subject to a state excise tax of .062 cents, variable rate only
Point of Taxation:
Payment of Virginia 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 15th of each month for the previous month.
Virginia Fuel Tax Reports
Fuel producers and vendors in Virginia have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Virginia government. Click the button below to view details on two VA fuel tax reports.
View Fuel Tax ReportsSuppliers, Importer, Blender, Aviation Consumer, and Provider/Bulk User/Retailer of Alternative Fuels
Report Due: 20 of second month following activity for all months except June. In June, the April and May activity is due on June 20th and 30 th , respectively.
Report Penalties: $50 for first violation; $200 for second; $500 for third violation; and $1,000 for the fourth and subsequent violations.
Payment Due: When report is due.
ReportPenalties: $50 for first violation; $200 for second; $500 for third violation; and $1,000 for the fourth and subsequent violations.
PaymentPenalties: 10 percent of the tax due or $50, whichever is greater
Terminal Operator, Motor Fuel Transporter, Distributor, and Fuel Alcohol Provider.
Report Due: 20 of second month following activity for all months except June. In June, the April and May activity is due on June 20th and 30 th , respectively.
Report Penalties: $50 for first violation; $200 for second; $500 for third violation; and $1,000 for the fourth and subsequent violations.
Payment Due: Information returns only-No payment due.
ReportPenalties: $50 for first violation; $200 for second; $500 for third violation; and $1,000 for the fourth and subsequent violations.
PaymentPenalties: 10 percent of the tax due or $50, whichever is greater
Federal Fuel Excise Taxes
The price of all motor fuel sold in Virginia 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 Virginia 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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