Taxes explained
New York 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 0.1125/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Petroleum Business Tax (13-A) - requires annual adjustment (January 1, 2025: gasoline $0.1580/gal, diesel $0.1405/gal). Petroleum Testing Fee (gasoline): $0.0005/gal. Additional sales taxes apply: State Sales Tax: $0.0800/gal ($0.0875/gal in the Metropolitan Commuter Transportation District (MCTD)); local sales taxes also apply (some counties levy this in a cents-per-gallon manner). Prepaid Sales Tax rates (see Publication 790, "Chart for Prepayment of Sales Tax on Motor Fuels'): $0.1800/gal, $0.1800/gal, $0.1700/gal for Regions 1, 2, 3, respectively. Oil Spill Prevention, Control, and Compensation License fee: $0.0950/bbl plus a surcharge of $0.0425/bbl, all petroleum products ($0.003274/gal). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1236/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Petroleum Business Tax (13-A) - requires annual adjustment (January 1, 2025: gasoline $0.1580/gal, diesel $0.1405/gal). Petroleum Testing Fee (gasoline): $0.0005/gal. Additional sales taxes apply: State Sales Tax: $0.0800/gal ($0.0875/gal in the Metropolitan Commuter Transportation District (MCTD)); local sales taxes also apply (some counties levy this in a cents-per-gallon manner). Prepaid Sales Tax rates (see Publication 790, "Chart for Prepayment of Sales Tax on Motor Fuels'): $0.1800/gal, $0.1800/gal, $0.1700/gal for Regions 1, 2, 3, respectively. Oil Spill Prevention, Control, and Compensation License fee: $0.0950/bbl plus a surcharge of $0.0425/bbl, all petroleum products ($0.003274/gal). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1125/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Petroleum Business Tax (13-A) - requires annual adjustment (January 1, 2026: gasoline $0.1580/gal, diesel $0.1405/gal). Petroleum Testing Fee (gasoline): $0.0005/gal. Additional sales taxes apply: State Sales Tax: $0.0800/gal ($0.0875/gal in the Metropolitan Commuter Transportation District (MCTD)); local sales taxes also apply (some counties levy this in a cents-per-gallon manner). Prepaid Sales Tax rates (see Publication 790, "Chart for Prepayment of Sales Tax on Motor Fuels'): $0.1800/gal, $0.1800/gal, $0.1700/gal for Regions 1, 2, 3, respectively. Oil Spill Prevention, Control, and Compensation License fee: $0.0950/bbl plus a surcharge of $0.0425/bbl, all petroleum products ($0.003274/gal). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1236/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Petroleum Business Tax (13-A) - requires annual adjustment (January 1, 2026: gasoline $0.1580/gal, diesel $0.1405/gal). Petroleum Testing Fee (gasoline): $0.0005/gal. Additional sales taxes apply: State Sales Tax: $0.0800/gal ($0.0875/gal in the Metropolitan Commuter Transportation District (MCTD)); local sales taxes also apply (some counties levy this in a cents-per-gallon manner). Prepaid Sales Tax rates (see Publication 790, "Chart for Prepayment of Sales Tax on Motor Fuels'): $0.1800/gal, $0.1800/gal, $0.1700/gal for Regions 1, 2, 3, respectively. Oil Spill Prevention, Control, and Compensation License fee: $0.0950/bbl plus a surcharge of $0.0425/bbl, all petroleum products ($0.003274/gal). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1143/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Petroleum Business Tax (13-A) - requires annual adjustment (January 1, 2025: gasoline $0.1650/gal, diesel $0.1475/gal). Petroleum Testing Fee (gasoline): $0.0005/gal. Additional sales taxes apply: State Sales Tax: $0.0800/gal ($0.0875/gal in the Metropolitan Commuter Transportation District (MCTD)); local sales taxes also apply (some counties levy this in a cents-per-gallon manner). Prepaid Sales Tax rates (see Publication 790, "Chart for Prepayment of Sales Tax on Motor Fuels'): $0.1800/gal, $0.1800/gal, $0.1700/gal for Regions 1, 2, 3, respectively. Oil Spill Prevention, Control, and Compensation License fee: $0.0925/bbl plus a surcharge of $0.0425/bbl, all petroleum products ($0.003214/gal). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1254/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. Petroleum Business Tax (13-A) - requires annual adjustment (January 1, 2025: gasoline $0.1650/gal, diesel $0.1475/gal). Petroleum Testing Fee (gasoline): $0.0005/gal. Additional sales taxes apply: State Sales Tax: $0.0800/gal ($0.0875/gal in the Metropolitan Commuter Transportation District (MCTD)); local sales taxes also apply (some counties levy this in a cents-per-gallon manner). Prepaid Sales Tax rates (see Publication 790, "Chart for Prepayment of Sales Tax on Motor Fuels'): $0.1800/gal, $0.1800/gal, $0.1700/gal for Regions 1, 2, 3, respectively. Oil Spill Prevention, Control, and Compensation License fee: $0.0925/bbl plus a surcharge of $0.0425/bbl, all petroleum products ($0.003214/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.