Taxes explained
Indiana 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 0.2190/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. The Gasoline Use Tax (formerly the prepaid sales tax) is considered the equivalent of the 7% sales tax that would be collected by a retail merchant and replaces the obligation of the retail merchant to collect the sales tax on the sale of gasoline. The Gasoline Use Tax is calculated on a monthly basis (see Departmental Notices for new rates). The rate is $0.2650/gal, as of 6/1/26. A 7% sales tax on diesel fuel no longer applies. Oil Inspection fee: $0.0100/gal. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.2335/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. The Gasoline Use Tax (formerly the prepaid sales tax) is considered the equivalent of the 7% sales tax that would be collected by a retail merchant and replaces the obligation of the retail merchant to collect the sales tax on the sale of gasoline. The Gasoline Use Tax is calculated on a monthly basis (see Departmental Notices for new rates). The rate is $0.2650/gal, as of 6/1/26. A 7% sales tax on diesel fuel no longer applies. Oil Inspection fee: $0.0100/gal. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1899/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. The Gasoline Use Tax (formerly the prepaid sales tax) is considered the equivalent of the 7% sales tax that would be collected by a retail merchant and replaces the obligation of the retail merchant to collect the sales tax on the sale of gasoline. The Gasoline Use Tax is calculated on a monthly basis (see Departmental Notices for new rates). The rate is $0.1650/gal, as of 12/1/25. A 7% sales tax on diesel fuel no longer applies. Oil Inspection fee: $0.0100/gal. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.2282/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. The Gasoline Use Tax (formerly the prepaid sales tax) is considered the equivalent of the 7% sales tax that would be collected by a retail merchant and replaces the obligation of the retail merchant to collect the sales tax on the sale of gasoline. The Gasoline Use Tax is calculated on a monthly basis (see Departmental Notices for new rates). The rate is $0.1650/gal, as of 12/1/25. A 7% sales tax on diesel fuel no longer applies. Oil Inspection fee: $0.0100/gal. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1926/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. The Gasoline Use Tax (formerly the prepaid sales tax) is considered the equivalent of the 7% sales tax that would be collected by a retail merchant and replaces the obligation of the retail merchant to collect the sales tax on the sale of gasoline. The Gasoline Use Tax is calculated on a monthly basis (see Departmental Notices for new rates). The rate is $0.1750/gal, as of 7/1/25. A 7% sales tax on diesel fuel no longer applies. Oil Inspection fee: $0.0100/gal. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.2282/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. The Gasoline Use Tax (formerly the prepaid sales tax) is considered the equivalent of the 7% sales tax that would be collected by a retail merchant and replaces the obligation of the retail merchant to collect the sales tax on the sale of gasoline. The Gasoline Use Tax is calculated on a monthly basis (see Departmental Notices for new rates). The rate is $0.1750/gal, as of 7/1/25. A 7% sales tax on diesel fuel no longer applies. Oil Inspection fee: $0.0100/gal. 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.