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What's New?
The federal ethanol and biodiesel tax credit
expired on December 31, 2011. No claim for a
blend created after midnight December 31,
2011 may be made. Claims for blends created
before midnight December 31, 2011 will be
paid so long as they are filed in a timely
manner. .
2012 FEDERAL MOTOR FUEL EXCISE TAX RATES
The following is a
list of federal motor fuel excise tax rates
for 2012. The only changes over last year’s
rates are the expiration of the federal
alcohol and biodiesel blender’s credits.
Expiration of the blender’s credits does not
affect federal motor fuel excise taxes for
gasoline or biodiesel blends created after
December 31, 2011 or the LUST, or oil spill
liability taxes levied on the crude derived
volume contained in fuel blends. Blenders
are still required to pay the full rate of
federal tax on the volume of alcohol or
biodiesel added to a motor fuel blend.
|
Product |
Rate* |
Cents Per/Gal |
| |
|
|
|
|
Gasoline |
$.184 |
18.4 |
cpg |
|
Gasoline (removed for gasohol
blending) |
$.184 |
18.4 |
cpg |
|
Alcohol (for use in
downstream gasohol blending) |
$.184 |
18.4 |
cpg |
|
Aviation Gasoline |
$.194 |
19.4 |
cpg |
| |
|
|
|
|
Alcohol blends are always
taxed at the full federal rate
for gasoline. |
| |
|
|
|
|
Alcohol Blender’s Credit |
(Expired December 31, 2011) |
|
Biodiesel Blender’s Credit
|
(Expired December 31, 2011) |
| |
|
|
|
|
Diesel (clear) |
$.244 |
24.4 |
cpg |
|
Diesel (dyed) |
$.001 |
1/10th |
cpg |
|
Diesel (used in trains)(dyed)** |
$.001 |
1/10th |
cpg |
|
Diesel (removed for blending
with biodiesel) |
$.244 |
24.4 |
cpg |
|
Biodiesel (removed for
blending with diesel) |
$.244 |
24.4 |
cpg |
| |
|
|
|
|
Kerosene (clear) |
$.244 |
24.4 |
cpg |
|
Kerosene (dyed) |
$.001 |
1/10th |
cpg |
|
Kerosene (clear -
non-commercial aviation)*** |
$.219 |
21.9 |
cpg |
|
Kerosene (clear - for use in
non-taxable aviation) |
$.001 |
1/10th |
cpg |
|
Kerosene (clear - for use in
commercial aviation) |
$.044 |
4.4 |
cpg |
|
Propane |
$.183 |
18.3 |
cpg |
|
Compressed Natural Gas |
$.183 |
18.3 |
cpg |
|
Liquefied Natural Gas |
$.243 |
24.3 |
cpg |
*Rates include
the $.001 cpg federal Leaking Underground
Storage Tank (LUST) tax. The LUST tax is
non-refundable.
**This tax is paid by the railroads, NOT by
petroleum marketers.
***Marketers pay $.244 cpg at the rack,
user’s rate is $.219. Ultimate vendor claim
is $.025 cpg. The ultimate vendor is the
only party that can make the claim for 2.5
cpg. Ultimate vendor must have a certificate
from the ultimate purchaser verifying the
fuel is used for non-commercial aviation.
Ultimate vendor must have an IRS 637 UA
registration to file claim.
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