State Taxes

Tools and Resources


State Tax Changes - Q2 2016

MASSACHUSETTS 

Massachusetts has announced its fuel tax rates for Q2 2016:

Fuel Type

Tax Rate

Gasoline

$0.24 per gallon

Diesel

$0.24 per gallon

Aviation Gasoline

$0.229 per gallon

LPG and Propane

$0.160 per gallon

Jet Fuel

$0.074 per gallon



MICHIGAN

Effective April 1, 2016 Michigan’s prepaid sales tax will no longer be imposed on two-party exchanges, bulk transfers and receipt of fuel as part of a bulk transfer. In addition, the purchase or receipt of fuel by a licensed supplier or exporter when the fuel is purchased or received for immediate export will be excluded from the prepaid sales tax.  Complete details of the changes can be found here.

OHIO

The Ohio Department of Taxation has issued the average wholesale price of fuel to be used when determining the gross receipts of a supplier subject to the petroleum activity tax (“PAT”) for the period April 1, 2016 – June 1, 2016.  The average wholesale prices are $1.342 per gallon for gasoline, $1.445 per gallon for diesel and $0.509 per gallon for propane.  With the PAT rate set at $0.0065, this makes the PAT for the second quarter of 2016 $0.008723 per gallon for gasoline, $0.0093925 per gallon for diesel and $0.0033085 per gallon for propane.