| STATE TAX RATES ON MOTOR FUEL - 1995 1/ | ||||||||||
| TABLE MF-121T | ||||||||||
| SHEET 1 OF 2 | ||||||||||
| (CENTS PER GALLON) | OCTOBER 1996 | |||||||||
| LIQUEFIED | ||||||||||
| GASOLINE | DIESEL | PETROLEUM | GASOHOL 2/ | |||||||
| STATE | GAS | |||||||||
| RATE | EFFECTIVE | RATE | EFFECTIVE | RATE | EFFECTIVE | RATE | EFFECTIVE | EXEMPTION | ||
| DATE | DATE | DATE | DATE | |||||||
| Alabama * | 18 | 06/01/92 | 19 | 06/01/92 | 17 | 06/01/92 | 18 | 06/01/92 | ||
| Alaska | 8 | 07/01/61 | 8 | 07/01/61 | 8 | |||||
| Arizona * | 18 | 07/01/90 | 18 | 07/01/90 | 18 | 07/01/90 | 18 | 07/01/90 | ||
| Arkansas * | 18.7 | 04/01/91 | 18.7 | 04/01/91 | 16.5 | 04/01/91 | 18.7 | 04/01/91 | ||
| California * | 18 | 01/01/94 | 18 | 01/01/94 | 6 | 01/01/76 | 18 | 01/01/94 | ||
| Colorado * | 22 | 01/01/91 | 20.5 | 01/01/92 | 20.5 | 01/01/92 | 22 | 01/01/91 | ||
| Connecticut | 32 | 01/01/95 | 18 | 09/01/91 | 18 | 10/01/93 | 31 | 01/01/95 | 1 | |
| 33 | 07/01/95 | 18 | 09/01/91 | 18 | 10/01/93 | 32 | 07/01/95 | 1 | ||
| 34 | 10/01/95 | 18 | 09/01/91 | 18 | 10/01/93 | 33 | 10/01/95 | 1 | ||
| Delaware * | 23 | 01/01/95 | 22 | 01/01/95 | 22 | 01/01/95 | 23 | 01/01/95 | ||
| Dist. of Col. | 20 | 10/01/94 | 20 | 10/01/94 | 20 | 10/01/94 | 20 | 10/01/94 | ||
| Florida * | 12.3 | 01/01/95 | 23.9 | 01/01/95 | 15.6 | 01/01/95 | 12.3 | 01/01/95 | ||
| Georgia | 7.5 | 07/01/71 | 7.5 | 07/01/71 | 7.5 | 07/01/71 | 7.5 | 07/01/71 | ||
| Hawaii | 16 | 07/01/91 | 16 | 07/01/91 | 11 | 07/01/91 | 16 | 07/01/91 | ||
| Idaho * | 21 | 04/01/91 | 21 | 04/01/91 | 15.2 | 04/01/91 | 18.9 | 07/01/94 | 2.1 | |
| Illinois * | 19 | 01/01/90 | 21.5 | 01/01/90 | 19 | 01/01/90 | 19 | 01/01/90 | ||
| Indiana * | 15 | 04/01/88 | 16 | 04/01/88 | 15 | 04/01/88 | ||||
| Iowa | 20 | 01/01/89 | 22.5 | 01/01/89 | 20 | 01/01/89 | 19 | 01/01/89 | 1 | |
| Kansas * | 18 | 07/01/92 | 20 | 07/01/92 | 17 | 07/01/92 | 18 | 07/01/92 | ||
| Kentucky * | 16.4 | 07/15/94 | 13.4 | 07/15/94 | 15 | 07/01/86 | 16.4 | 07/15/94 | ||
| Louisiana * | 20 | 01/01/90 | 20 | 01/01/90 | 16 | 07/01/93 | 20 | 01/01/90 | ||
| Maine | 19 | 07/17/91 | 20 | 04/01/89 | 18 | 07/17/91 | 19 | 07/17/91 | ||
| Maryland | 23.5 | 05/01/92 | 24.25 | 07/01/93 | 23.5 | 07/01/93 | 23.5 | 05/01/92 | ||
| Massachusetts * | 21 | 01/01/91 | 21 | 01/01/91 | 8.6 | 01/01/95 | 21 | 01/01/91 | ||
| 21 | 01/01/91 | 21 | 01/01/91 | 9.3 | 04/01/95 | 21 | 01/01/91 | |||
| 21 | 01/01/91 | 21 | 01/01/91 | 8.8 | 07/01/95 | 21 | 01/01/91 | |||
| 21 | 01/01/91 | 21 | 01/01/91 | 8.3 | 10/01/95 | 21 | 01/01/91 | |||
| Michigan * | 15 | 01/01/84 | 15 | 01/01/84 | 15 | 01/01/84 | 15 | 01/01/84 | ||
| Minnesota * | 20 | 05/01/88 | 20 | 05/01/88 | 07/01/94 | 20 | 05/01/88 | |||
| 20 | 05/01/88 | 20 | 05/01/88 | 15 | 07/01/95 | 20 | 05/01/88 | |||
| Mississippi * | 18.4 | 07/01/93 | 18.4 | 07/01/93 | 17 | 01/01/89 | 18.4 | 07/01/93 | ||
| Missouri * | 15 | 04/01/94 | 15 | 04/01/94 | 15 | 04/01/94 | 15 | 04/01/94 | ||
| Montana * | 27 | 07/01/94 | 27.75 | 07/01/94 | 27 | 07/01/94 | ||||
| Nebraska * | 24.8 | 01/01/95 | 24.4 | 01/01/95 | 24.8 | 01/01/95 | ||||
| 24.6 | 04/01/95 | 24.2 | 04/01/95 | 24.6 | 04/01/95 | |||||
| 26.3 | 07/01/95 | 25.9 | 07/01/95 | 25.7 | 07/01/95 | 26.3 | 07/01/95 | |||
| 25.4 | 10/01/95 | 25 | 10/01/95 | 24.8 | 10/01/95 | 25.4 | 10/01/95 | |||
| Nevada | 24 | 10/01/92 | 27 | 10/01/92 | 23 | 10/01/92 | 24 | 10/01/92 | ||
| New Hampshire * | 18.7 | 06/07/93 | 18.7 | 06/07/93 | 18 | 06/16/91 | 18.7 | 06/07/93 | ||
| New Jersey * | 10.5 | 07/01/88 | 13.5 | 07/01/88 | 5.25 | 07/01/88 | 10.5 | 01/01/92 | ||
| New Mexico * | 21 | 07/01/94 | 19 | 07/01/93 | 18 | 07/01/93 | 21 | 07/01/94 | ||
| 18 | 07/01/95 | 19 | 07/01/93 | 18 | 07/01/93 | 18 | 07/01/95 | |||
| New York * | 22.56 | 06/01/94 | 24.51 | 06/01/94 | 8 | 10/01/90 | 22.51 | 06/01/94 | ||
| 21.92 | 06/01/95 | 23.87 | 06/01/95 | 8 | 10/01/90 | 21.87 | 06/01/95 | |||
| North Carolina * | 21.7 | 01/01/95 | 21.7 | 01/01/95 | 21.7 | 01/01/95 | 21.7 | 01/01/95 | ||
| 21.6 | 07/01/95 | 21.6 | 07/01/95 | 21.6 | 07/01/95 | 21.6 | 07/01/95 | |||
| North Dakota * | 18 | 12/01/93 | 18 | 12/01/93 | 18 | 12/01/93 | 18 | 12/01/93 | ||
| Ohio * | 22 | 07/01/93 | 22 | 07/01/93 | 22 | 07/01/93 | 22 | 07/01/93 | ||
| Oklahoma * | 17 | 07/01/89 | 14 | 07/01/89 | 17 | 07/01/89 | 17 | 07/01/89 | ||
| Oregon * | 24 | 01/01/93 | 24 | 01/01/93 | 24 | 01/01/93 | 24 | 09/01/93 | ||
| Pennsylvania * | 22.35 | 09/01/91 | 22.35 | 09/01/91 | 22.35 | 09/01/91 | 22.35 | 09/01/91 | ||
| Rhode Island * | 29 | 07/08/94 | 29 | 07/08/94 | 29 | 07/08/94 | 29 | 07/08/94 | ||
| South Carolina | 16 | 01/01/89 | 16 | 01/01/89 | 16 | 01/01/89 | 16 | 01/01/91 | ||
| South Dakota * | 18 | 04/01/88 | 18 | 04/01/88 | 16 | 04/01/88 | 16 | 04/01/88 | 2 | |
| Tennessee * | 20 | 04/01/89 | 17 | 04/01/90 | 14 | 04/01/89 | 20 | 04/01/89 | ||
| Texas * | 20 | 10/01/91 | 20 | 10/01/91 | 15 | 01/01/87 | 20 | 10/01/91 | ||
| Utah * | 19 | 04/01/87 | 19 | 04/01/87 | 19 | 04/01/87 | 19 | 04/01/87 | ||
| Vermont * | 16 | 07/01/89 | 17 | 07/01/89 | 16 | 07/01/89 | ||||
| Virginia * | 17.5 | 07/01/92 | 16 | 07/01/92 | 10 | 01/01/94 | 17.5 | 07/01/92 | ||
| Washington * | 23 | 04/01/91 | 23 | 04/01/91 | 23 | 05/01/94 | ||||
| West Virginia * | 25.35 | 05/01/93 | 25.35 | 05/01/93 | 25.35 | 05/01/93 | 25.35 | 05/01/93 | ||
| Wisconsin * | 23.1 | 04/01/94 | 23.1 | 04/01/94 | 23.1 | 04/01/94 | 23.1 | 04/01/94 | ||
| 23.4 | 04/01/95 | 23.4 | 04/01/95 | 23.4 | 04/01/95 | 23.4 | 04/01/95 | |||
| Wyoming * | 9 | 07/01/89 | 9 | 07/01/89 | 9 | 01/01/95 | ||||
| Mean | 19.29 | 19.36 | 15.21 | 19.01 | ||||||
| Weighted Avg. | 18.50 | 18.98 | 13.41 | 19.52 | ||||||