Colorado by the Numbers: State Tax Rates on Motor-Fuel, 1995: Sales Tax 1/

                                                                                                   TABLE MF-121T  
                                                                                                    SHEET 2 OF 2  
STATE                           SALES TAX
																 
             PERCENT                            REMARKS
 
Arizona         5     Applies to fuel not taxed under the motor-fuel or use-fuel taxes. Liquefied petroleum gas sold, used or stored in State is exempt.   
Colorado        3     Applies to fuel not taxable under volume tax laws.
Idaho           5     Fuels subject to the motor fuel volume tax are exempt.
New Mexico      5     Applies to fuels not taxable under the volume tax laws. Ethanol blends deductible under the gasoline tax laws are exempt.
Utah        4.875     Applies to fuels not taxable under the volume tax laws.
Wyoming         4     Applies to sales price of LPG. Gasoline and diesel subject to volume tax are exempt.
 
 


Notes:
1/ This table shows motor-fuel tax rates in effect as of January 1, and any subsequent changes that have occurred throughout the year. Only taxes that are levied as a dollar amount per volume of motor fuel are included on sheet 1. Taxes that apply to all petroleum products without distinguishing motor fuel are omitted. Local option taxes are included only when they have been adopted uniformly Statewide. For States marked with an asterisk, see the notes below:

Arizona-There is an 8¢ per gallon surcharge on use fuel used to propel a use class motor vehicle. A use class motor vehicle is a truck with more than two axles or with a declared gross vehicle weight over 26,000 pounds.
Colorado - Owners of LPG vehicles registered in the State must pay an annual fee in lieu of the volume tax.
Idaho - LPG users may pay an annual fee based on vehicle weight in lieu of volume tax.
Montana - LPG vehicles registered in the State pay an annual fee based on gross weight in lieu of the volume tax. Out-of-State vehicles purchase trip permits. There is an alcohol distiller credit of 30¢ per gallon of alcohol produced in the State with State agricultural products and used to make gasohol.
New Mexico - The gasoline, gasohol, and diesel rates include the Petroleum Products Loading Fee of $80 per 8,000 gallons (1¢ per gallon). Owners of LPG-powered vehicles up to 26,000 pounds gross vehicle weight may pay an annual fee in lieu of the volume tax.
Utah - LPG is tax exempt if user purchases annual exemption certificate.
Wyoming - LPG is subject to sales tax. The gasoline, gasohol, and diesel rates include 1¢ for the Underground Storage Tank Corrective Action Account.

2/ The gasohol rates shown are for gasoline blended with 10 percent ethanol.


Source: Highway Statistics, 1995, Section 1, "Motor Fuel," " State Tax Rates on Motor-Fuel, 1995, MF-121T," prepared by the U.S. Dept. of Transportion, Federal Highway Administration, Office of Highway Information Management.
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