Publication 908
Fuel Tax Rates—January 1, 2023 through December 31, 2024
Tax Law Articles 12-A and 13-A
This publication lists the Articles 12-A and 13-A fuel tax rates. The Article 13-A (petroleum business tax) rates were adjusted effective January 1, 2024,* because the Tax Law requires an annual adjustment.
Listed below are the rates for January 1, 2023, through December 31, 2023, and the rates effective January 1, 2024. The adjusted rates are shown in boldface italics. For petroleum business tax rates in effect from January 1, 2020, through December 31, 2022, see Publication 908 Fuel Tax Rates—January 1, 2020 through December 31, 2022.
| Motor fuel and highway diesel motor fuel | Jan. 1, 2023 through Dec. 31, 2023* |
Jan. 1, 2024 through Dec. 31, 2024* |
|---|---|---|
| Motor fuel | 18.1 | 17.3 |
| Liquefied petroleum gas (LPG) | none | none |
| Compressed natural gas (CNG) | none | none |
| E85** | none | none |
| Aviation gasoline | 18.1 | 17.3 |
| Retail sellers of aviation gasoline | 7.3 | 7.0 |
| Kero-jet fuel | 7.3 | 7.0 |
| Highway diesel motor fuel | 16.35 | 15.55 |
| Highway B20 | 13.08 | 12.44 |
| Undyed kerosene*** | none | none |
| Non-highway diesel motor fuel | Jan. 1, 2023 through Dec. 31, 2023* |
Jan. 1, 2024 through Dec. 31, 2024* |
|---|---|---|
| Exempt organizations**** | none | none |
| Farm use (directly and exclusively in the production of tangible personal property by farming or in a commercial horse boarding operation, or in both) | none | none |
| Manufacturing | none | none |
| Commercial gallonage | 9.9 | 9.5 |
| B20 (commercial gallonage) | 7.9 | 7.6 |
| Nonresidential heating | 5.3 | 5.1 |
| B20 (nonresidential heating) | 4.2 | 4.0 |
| Railroad diesel | 9.5 | 9.0 |
| B20 (railroad diesel) | 7.6 | 7.2 |
| Electric corporation (without a direct pay permit) | 17.2 | 16.5 |
| Electric corporation (with a direct pay permit) | none | none |
| Commercial vessels (sales to commercial vessels)***** | 17.2 | 16.5 |
| Dyed kerosene | none | none |
| Residual petroleum product | Jan. 1, 2023 through Dec. 31, 2023* |
Jan. 1, 2024 through Dec. 31, 2024* |
|---|---|---|
| Exempt organizations**** | none | none |
| Farm use (directly and exclusively in the production of tangible personal property by farming or in a commercial horse boarding operation, or in both) | none | none |
| Manufacturing | none | none |
| Commercial gallonage | 7.6 | 7.3 |
| Nonresidential heating | 4.1 | 3.9 |
| Electric corporation (without a direct pay permit) | 14.9 | 14.3 |
| Electric corporation (with a direct pay permit) | none | none |
| Bunker fuel for vessels | none | none |
| Electric utility credit/reimbursement | Jan. 1, 2023 through Dec. 31, 2023* |
Jan. 1, 2024 through Dec. 31, 2024* |
|---|---|---|
| Non-highway diesel motor fuel | 6.65 | 6.35 |
| Residual petroleum product | 6.62 | 6.32 |
| Commercial gallonage reimbursement | 7.3 | 7.0 |
| Aviation gasoline credit/refund/reimbursement | 10.8 | 10.3 |
Nozzle rule: When diesel motor fuel is delivered to a filling station or into a storage tank or other repository equipped with a fueling nozzle or similar apparatus capable of dispensing the fuel into the tank of a motor vehicle, the diesel motor fuel excise tax, the highway diesel motor fuel component of the petroleum business tax, and the sales tax must be charged.
| Motor fuel and diesel motor fuel | Jan. 1, 2023 through Dec. 31, 2023 |
Jan. 1, 2024 through Dec. 31, 2024 |
|---|---|---|
| Motor fuel excise tax (8.0) and petroleum testing fee (0.05) | 8.05 | 8.05 |
| CNG and E85** | 0.05 | 0.05 |
| Highway diesel motor fuel | 8.0 | 8.0 |
| Highway B20 | 6.4 | 6.4 |
| Undyed kerosene | 8.0 | 8.0 |
| Non-highway diesel motor fuel | none | none |
| Non-highway B20 | none | none |
| Dyed kerosene | none | none |
| * | Effective March 1 for quarterly filers. |
| ** | Sales at a filling station. |
| *** | A sale of kerosene is exempt from petroleum business tax unless (1) blended or mixed with diesel motor fuel or residual petroleum product, or (2) sold or used as fuel to operate a motor vehicle |
| **** | Exempt Organizations are listed in Tax Law § 1116. |
| ***** | Commercial vessel operators may claim a refund for the difference between the non-highway rate and the highway rate. See Form PT-350, Petroleum Business Tax Return for Fuel Consumption — Commercial Vessels. |