State gas tax by state: 2026 ranking
State excise rates on gasoline range from Alaska's 8.95 cents per gallon (the lowest) to California's 63.4 cents per gallon (the highest, after the July 1, 2026 SB 1 inflation adjustment). Pennsylvania's 57.6-cent Oil Company Franchise Tax is the next highest. The figures below are the headline excise; sales-tax-on-fuel, environmental fees, and gross-receipts taxes stack separately. [API · 13 Jul 2026] [Tax Foundation · 13 Jul 2026]
All 50 states plus DC, ranked highest to lowest
| Rank | State | Excise (c/gal) | Today price |
|---|---|---|---|
| 1 | California | 63.4 | $5.39 |
| 2 | Pennsylvania | 57.6 | $3.96 |
| 3 | Washington | 49.4 | $4.98 |
| 4 | Illinois | 48.3 | $4.07 |
| 5 | Maryland | 47.6 | $3.87 |
| 6 | New Jersey | 44.9 | $3.93 |
| 7 | North Carolina | 40.6 | $3.59 |
| 8 | Oregon | 40.0 | $4.51 |
| 9 | Florida | 38.6 | $3.81 |
| 10 | Ohio | 38.5 | $3.82 |
| 11 | Rhode Island | 37.0 | $3.85 |
| 12 | Utah | 37.0 | $3.97 |
| 13 | West Virginia | 35.7 | $3.79 |
| 14 | Indiana | 35.0 | $3.24 |
| 15 | Vermont | 33.6 | $3.97 |
| 16 | Georgia | 33.1 | $3.57 |
| 17 | Idaho | 33.0 | $4.00 |
| 18 | Montana | 33.0 | $3.92 |
| 19 | Alabama | 31.0 | $3.50 |
| 20 | Michigan | 31.0 | $3.93 |
| 21 | Wisconsin | 30.9 | $3.67 |
| 22 | Virginia | 30.8 | $3.75 |
| 23 | Iowa | 30.0 | $3.70 |
| 24 | Maine | 30.0 | $3.88 |
| 25 | Missouri | 29.5 | $3.49 |
| 26 | Colorado | 29.0 | $3.80 |
| 27 | Kentucky | 28.7 | $3.53 |
| 28 | South Carolina | 28.7 | $3.58 |
| 29 | Minnesota | 28.5 | $3.75 |
| 30 | Nebraska | 28.4 | $3.57 |
| 31 | South Dakota | 28.0 | $3.69 |
| 32 | Tennessee | 27.4 | $3.49 |
| 33 | New York | 25.7 | $4.08 |
| 34 | Connecticut | 25.0 | $3.94 |
| 35 | Arkansas | 24.7 | $3.46 |
| 36 | Kansas | 24.0 | $3.47 |
| 37 | Massachusetts | 24.0 | $3.90 |
| 38 | Wyoming | 24.0 | $3.87 |
| 39 | New Hampshire | 23.8 | $3.87 |
| 40 | District of Columbia | 23.5 | $4.06 |
| 41 | Delaware | 23.0 | $3.84 |
| 42 | Nevada | 23.0 | $4.56 |
| 43 | North Dakota | 23.0 | $3.62 |
| 44 | Louisiana | 20.0 | $3.47 |
| 45 | Oklahoma | 20.0 | $3.42 |
| 46 | Texas | 20.0 | $3.42 |
| 47 | Mississippi | 18.4 | $3.43 |
| 48 | Arizona | 18.0 | $3.91 |
| 49 | New Mexico | 17.0 | $3.96 |
| 50 | Hawaii | 16.0 | $5.45 |
| 51 | Alaska | 8.9 | $4.70 |
CPI-indexed and variable rates
Several states tie their motor fuel rate to CPI or to wholesale prices. Michigan, Maryland, Utah, Florida, Indiana, Nebraska, North Carolina, Kentucky, and West Virginia all use some form of automatic adjustment. Others (Pennsylvania OFT, Connecticut PGRT) levy a gross-receipts component that adjusts with wholesale prices.
How the rate is collected
At the terminal rack when fuel changes hands, not at the pump. The excise is embedded in the rack price and flows through to retail.
Related
federal excise · state sales and environmental fees · Pennsylvania · California