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Motor Fules State Tax Rates


Tax Type Tax Rate Code Section
Gasoline $.18 per gallon (effective October 1, 2016) 40-17-325
Diesel Fuel $.19 per gallon 40-17-325
Aviation Gasoline $.095 per gallon 40-17-325
Jet Fuel $.035 per gallon 40-17-325
Lubricating Oil $.02 per gallon, $.04 per gallon, &$.06 per gallon 40-17-171 & 40-17-220
Wholesale Oil License $.0075 per gallon on all diesel fuel sold across a rack at a terminal in Alabama or upon import into Alabama for resale 40-17-174
Motor Carrier Mileage Seating Capacity 9-16 $.025 per mile 40-19-3
Motor Carrier Mileage Seating Capacity 17-21 $.005 per mile 40-19-3
Motor Carrier Mileage Seating Capacity 22-25 $.075 per mile 40-19-3
Motor Carrier Mileage Capacity 25+ $.01 per mile 40-19-3
Gasoline Inspection Fee $.02 per gallon for sales by a supplier to an exempt entity other than the federal government at the rackn 8-17-87
Undyed Diesel Inspection Fee $.02 per gallon for sales by a supplier to an exempt entity other than the federal government at the rack 8-17-87
Dyed Diesel Inspection Fee $.02 per gallon (Reduced Rate $.00025 for vessels, railroad locomotives, tractors used for agricultural purposes & wood preservation) 8-17-87
Dyed Kerosene $.01 per gallon (Reduced Rate $.00025 for vessels, railroad locomotives, tractors used for agricultural purposes & wood preservation) 8-17-87
Lubricating Oil Inspection Fee $.15 per gallon 8-17-87