U.S. State Motor Fuel Tax Rates By Fuel Type

U.S. Department of Transportation data details tax rates levied on gasoline and diesel fuel across all states. The dataset is collected annually from the Federal Highway Administration's Monthly Motor Fuel Report. It includes annual rates and effective dates, though semi-annual or quarterly adjustments for variable-rate states are not captured.

Use Cases

• Compare annual `rate` for `gasoline` versus `diesel` across `state` identifiers.
• Analyze temporal trends in fuel taxation by joining `rate` data with `MMFR_year` and `effective_date`.
• Identify states with variable-rate taxes by filtering records where the `note` column indicates adjustment mechanisms.
• Map tax rate disparities using `state` or `fips` codes for geospatial visualization.

Strengths

• Covers all 50 U.S. states, as indicated by 'All States levy volume taxes'.
• Includes multiple fuel types, specifically gasoline and diesel, as per `fuel_type` column.

Limitations

• Does not capture intra-annual adjustments; only annual rates are recorded despite 10 states having variable rates.
• Sample size and total row count are unknown, limiting assessment of data completeness.

Provenance

Source

U.S. Department of Transportation, Federal Highway Administration's Monthly Motor Fuel Report.

Collection Method

Collected annually from state reports.

Time Range

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Freshness

Last updated 2026-02-06, suggesting regular maintenance.

Geography

United States, all states.