Taxes explained
Delaware fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Excise Fixed gasoline | USD 0.1094/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Hazardous Substance Cleanup Act (HSCA): 1.1902% tax on gross receipts from the sale of petroleum or petroleum products, and the adjustable rates cannot be lower than 0.675% or higher than 1.675%. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1226/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Hazardous Substance Cleanup Act (HSCA): 1.1902% tax on gross receipts from the sale of petroleum or petroleum products, and the adjustable rates cannot be lower than 0.675% or higher than 1.675%. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1094/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Hazardous Substance Cleanup Act (HSCA): 1.1902% tax on gross receipts from the sale of petroleum or petroleum products, and the adjustable rates cannot be lower than 0.675% or higher than 1.675%. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1226/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Hazardous Substance Cleanup Act (HSCA): 1.1902% tax on gross receipts from the sale of petroleum or petroleum products, and the adjustable rates cannot be lower than 0.675% or higher than 1.675%. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1094/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Hazardous Substance Cleanup Act (HSCA): 1.120% tax on gross receipts from the sale of petroleum or petroleum products, and the adjustable rates cannot be lower than 0.675% or higher than 1.675%. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1226/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Hazardous Substance Cleanup Act (HSCA): 1.120% tax on gross receipts from the sale of petroleum or petroleum products, and the adjustable rates cannot be lower than 0.675% or higher than 1.675%. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.