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Build America Transportation Investment Center (BATIC) Institute: An AASHTO Center for Excellence
Build America Transportation Investment Center (BATIC) Institute: An AASHTO Center for Excellence

State by State

Kentucky

2019
20192005
20182004
20172003
20162002
20152001
20142000
20131999
20121998
20111997
20101996
20091995
20081994
20071993
20061992
 Motor Fuel Taxes
What's this: Effective Date | Total - Non-light Duty Vehicles
  Gasoline Diesel  
Excise Tax Rate (cents/gallon) 24.6 21.6  
State Fees (cents/gallon) 0 0  
State Sales Taxes (cents/gallon) 0 0  
Other Taxes (cents/gallon) 0 0  
Local Taxes (cents/gallon) 0 0  
Total (cents/gallon) 24.6 21.6
Total - Non-light Duty Vehicles(cents/gallon) - 32.1  
Effective Date 4/1/2015 4/1/2015  
Histogram View state benchmarking data for 1992 to 2019 in graphical (histogram) format.
Excise tax on gasoline and diesel based on 9% of the average wholesale price adjusted annually with the adjustment not to exceed 10% of the previous price and with a statutory floor based on the wholesale price of $2.177/gal. Also, a 5 cpg (gasoline) and 2 cpg (diesel) supplemental highway user tax is included in the excise tax. A surcharge is levied on the average wholesale price for vehicles with three axles or more (2% of the average wholesale price for gasoline and 4.7% for diesel in addition to the 9%). Non-transportation purposes: 1.4 cpg Petroleum Environmental Assurance Fee on gasoline and diesel.

2016 Snapshot data is derived from the 2016 Transportation Governance and Finance.

1992-2019 data is derived from the Census Bureau, Bureau of Economic Analysis, Bureau of Labor Statistics, FHWA Highway Statistics, American Petroleum Institute, state government websites (motor fuel tax data), and toll facility owner/operator websites.


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