<P> The table below includes state and local taxes and fees . The American Petroleum Institute uses a weighted average of local taxes by population of each municipality to come up with an average tax for the entire state . Similarly, the national average is weighted by volume of fuel sold in each state . Because many of the states with the highest taxes also have higher populations, more states have below average taxes than above average taxes . </P> <P> Most states exempt gasoline from general sales taxes . However, several states do collect full or partial sales tax in addition to the excise tax . Sales tax is not reflected in the rates below . </P> <Table> Taxes on gasoline and diesel for transportation by US state in US cents per gallon as of July 2017 <Tr> <Th> State </Th> <Th> Gasoline tax (excludes federal tax of 18.4 ¢ / gal) </Th> <Th> Diesel tax (excludes federal tax of 24.4 ¢ / gal) </Th> <Th> Notes </Th> </Tr> <Tr> <Td> US (volume - weighted) average </Td> <Td> 31.04 </Td> <Td> 31.01 </Td> </Tr> <Tr> <Td> Alabama </Td> <Td> 22.91 </Td> <Td> 21.89 </Td> </Tr> <Tr> <Td> Alaska </Td> <Td> 12.25 </Td> <Td> 12.75 </Td> </Tr> <Tr> <Td> Arizona </Td> <Td> 19.00 </Td> <Td> 27.00 </Td> </Tr> <Tr> <Td> Arkansas </Td> <Td> 21.80 </Td> <Td> 22.80 </Td> </Tr> <Tr> <Td> California </Td> <Td> 41.70 </Td> <Td> 40.01 </Td> <Td> Gasoline subject to 2.25% sales tax . Diesel subject to 9.25% sales tax . </Td> </Tr> <Tr> <Td> Colorado </Td> <Td> 22.00 </Td> <Td> 20.50 </Td> </Tr> <Tr> <Td> Connecticut </Td> <Td> 39.85 </Td> <Td> 41.70 </Td> <Td> Subject to additional 8.1% sales tax </Td> </Tr> <Tr> <Td> Delaware </Td> <Td> 23.00 </Td> <Td> 22.00 </Td> </Tr> <Tr> <Td> District of Columbia </Td> <Td> 23.50 </Td> <Td> 23.50 </Td> </Tr> <Tr> <Td> Florida </Td> <Td> 36.80 </Td> <Td> 33.77 </Td> </Tr> <Tr> <Td> Georgia </Td> <Td> 26.30 </Td> <Td> 29.40 </Td> <Td> subject to local sales tax </Td> </Tr> <Tr> <Td> Hawaii </Td> <Td> 44.39 </Td> <Td> 41.83 </Td> <Td> subject to additional sales tax </Td> </Tr> <Tr> <Td> Idaho </Td> <Td> 33.00 </Td> <Td> 33.00 </Td> </Tr> <Tr> <Td> Illinois </Td> <Td> 34.01 </Td> <Td> 35.32 </Td> <Td> subject to additional sales tax </Td> </Tr> <Tr> <Td> Indiana </Td> <Td> 28.00 </Td> <Td> 41.25 </Td> <Td> subject to additional sales tax </Td> </Tr> <Tr> <Td> Iowa </Td> <Td> 30.70 </Td> <Td> 32.50 </Td> </Tr> <Tr> <Td> Kansas </Td> <Td> 24.03 </Td> <Td> 26.03 </Td> </Tr> <Tr> <Td> Kentucky </Td> <Td> 26.00 </Td> <Td> 23.00 </Td> </Tr> <Tr> <Td> Louisiana </Td> <Td> 20.01 </Td> <Td> 20.01 </Td> </Tr> <Tr> <Td> Maine </Td> <Td> 30.01 </Td> <Td> 31.21 </Td> </Tr> <Tr> <Td> Maryland </Td> <Td> 33.50 </Td> <Td> 34.25 </Td> </Tr> <Tr> <Td> Massachusetts </Td> <Td> 26.54 </Td> <Td> 26.54 </Td> </Tr> <Tr> <Td> Michigan </Td> <Td> 26.3 </Td> <Td> 26.3 </Td> <Td> subject to additional sales tax </Td> </Tr> <Tr> <Td> Minnesota </Td> <Td> 28.60 </Td> <Td> 28.60 </Td> </Tr> <Tr> <Td> Mississippi </Td> <Td> 18.79 </Td> <Td> 18.40 </Td> </Tr> <Tr> <Td> Missouri </Td> <Td> 17.30 </Td> <Td> 17.30 </Td> </Tr> <Tr> <Td> Montana </Td> <Td> 27.75 </Td> <Td> 28.50 </Td> </Tr> <Tr> <Td> Nebraska </Td> <Td> 28.20 </Td> <Td> 27.60 </Td> </Tr> <Tr> <Td> Nevada </Td> <Td> 33.52 </Td> <Td> 28.56 </Td> </Tr> <Tr> <Td> New Hampshire </Td> <Td> 23.83 </Td> <Td> 23.83 </Td> </Tr> <Tr> <Td> New Jersey </Td> <Td> 37.10 </Td> <Td> 33.40 </Td> </Tr> <Tr> <Td> New Mexico </Td> <Td> 18.88 </Td> <Td> 22.88 </Td> </Tr> <Tr> <Td> New York </Td> <Td> 43.88 </Td> <Td> 42.68 </Td> <Td> subject to additional state sales tax of 4% (capped at $2.00 / gal) and local sales tax (not capped) </Td> </Tr> <Tr> <Td> North Carolina </Td> <Td> 34.55 </Td> <Td> 34.55 </Td> </Tr> <Tr> <Td> North Dakota </Td> <Td> 23.00 </Td> <Td> 23.00 </Td> </Tr> <Tr> <Td> Ohio </Td> <Td> 28.01 </Td> <Td> 28.01 </Td> </Tr> <Tr> <Td> Oklahoma </Td> <Td> 20.00 </Td> <Td> 20.00 </Td> </Tr> <Tr> <Td> Oregon </Td> <Td> 31.12 </Td> <Td> 30.36 </Td> </Tr> <Tr> <Td> Pennsylvania </Td> <Td> 58.20 </Td> <Td> 74.70 </Td> </Tr> <Tr> <Td> Rhode Island </Td> <Td> 34.00 </Td> <Td> 34.00 </Td> </Tr> <Tr> <Td> South Carolina </Td> <Td> 16.75 </Td> <Td> 16.75 </Td> </Tr> <Tr> <Td> South Dakota </Td> <Td> 30.00 </Td> <Td> 30.00 </Td> </Tr> <Tr> <Td> Tennessee </Td> <Td> 26.40 </Td> <Td> 25.40 </Td> </Tr> <Tr> <Td> Texas </Td> <Td> 20.00 </Td> <Td> 20.00 </Td> </Tr> <Tr> <Td> Utah </Td> <Td> 29.41 </Td> <Td> 29.41 </Td> </Tr> <Tr> <Td> Vermont </Td> <Td> 30.46 </Td> <Td> 32.00 </Td> </Tr> <Tr> <Td> Virginia </Td> <Td> 22.39 </Td> <Td> 26.08 </Td> </Tr> <Tr> <Td> Washington </Td> <Td> 49.40 </Td> <Td> 49.40 </Td> </Tr> <Tr> <Td> West Virginia </Td> <Td> 35.70 </Td> <Td> 35.70 </Td> </Tr> <Tr> <Td> Wisconsin </Td> <Td> 30.90 </Td> <Td> 30.90 </Td> </Tr> <Tr> <Td> Wyoming </Td> <Td> 24.00 </Td> <Td> 24.00 </Td> </Tr> </Table> <Tr> <Th> State </Th> <Th> Gasoline tax (excludes federal tax of 18.4 ¢ / gal) </Th> <Th> Diesel tax (excludes federal tax of 24.4 ¢ / gal) </Th> <Th> Notes </Th> </Tr>

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