point of taxation

 Alabama

• Gasoline: Terminal
  
• Diesel: Terminal
  
• Aviation Fuel: Terminal
  
• Jet Fuel: Terminal
  

Alaska

• Gasoline: Distributor
  
• Diesel: Distributor
  
• Aviation Fuel: Distributor
  
• Jet Fuel: Distributor
  

Arizona

• Gasoline: At the terminal rack or at import
  
• Diesel: At the terminal rack or at import
  
• Aviation Fuel: At the terminal rack or at import
  
• Jet Fuel: Not subject to Motor Fuel Taxes
  

Arkansas

• Gasoline: First Receiver Below the Rack
  
• Diesel: First Receiver Below the Rack
  
• Aviation Fuel: Final Consumer- subject to Arkansas Sales and Use Tax not Motor Fuel Tax
  
• Jet Fuel: Final Consumer- subject to Arkansas Sales and Use Tax not Motor Fuel Tax
  

California

• Gasoline: At the rack (rack removal) and on entry into the state, removal from a refinery, or the removal/sale of blended fuel by a blender
  
• Diesel: At the rack (rack removal) and on entry into the state, removal from a refinery, or the removal/sale of blended diesel by the blender
  
• Aviation Fuel: Same as Motor Vehicle Fuel
  
• Jet Fuel: Imposed upon every aircraft jet fuel dealer for each gallon sold to an aircraft jet fuel user or used by the dealer as a user
  

Colorado

• Gasoline/Diesel/Special Fuel/Aviation Fuel/Jet Fuel:
  
  • The point of taxation is below the terminal rack, and a maximum of three tax-deferred transactions can occur between licensed distributors.
    
  • The point of taxation is the first distributor to own the fuel in the state for fuel imported into the state. For fuel removed from a Colorado terminal, it is the first distributor to receive the fuel below the terminal rack.
    

Connecticut

• Gasoline: Distributor
  
• Diesel: Distributor
  
• Aviation Fuel: Distributor
  
• Jet Fuel: Distributor
  

Delaware

• Gasoline: Distributor
  
• Diesel: Supplier
  
• Aviation Gasoline: Supplier
  
• Jet Fuel: Supplier
  

District of Columbia

• Gasoline: First import
  
• Diesel: First import
  
• Aviation Fuel: First import
  
• Jet Fuel: First import
  

Florida

• Gasoline: Removal from an IRS registered terminal, from a refinery by a terminal supplier, or import into Florida outside the bulk transfer system
  
• Diesel: Removal from an IRS registered terminal, from a refinery by a terminal supplier, or import into Florida outside the bulk transfer system
  
• Aviation Fuel: Removal from an IRS registered terminal, from a refinery by a terminal supplier, or import into Florida outside the bulk transfer system
  
• Jet Fuel: Removal from an IRS registered terminal, from a refinery by a terminal supplier, or import into Florida outside the bulk transfer system
  

Georgia

• Gasoline: Distributor
  
• Diesel: Distributor
  
• Aviation Fuel: Distributor
  
• Jet Fuel: Distributor
  

Hawaii

• Gasoline: Distributors' level
  
• Diesel: Distributors' level
  
• Aviation Fuel: Distributors' level
  
• Jet Fuel: Distributors' level
  

Idaho

• Gasoline: First Receiver
  
• Diesel: First Receiver
  
• Aviation Gasoline: First Receiver
  
• Jet Fuel: First Receiver
  

Illinois

• Gasoline: Distributor
  
• Diesel: Distributor /Supplier
  

Indiana

• Gasoline: First received
  
• Special Fuel: At the rack
  
• Aviation Fuel: First received
  
• Jet Fuel: First received
  

Iowa

• Gasoline: At the rack
  
• Diesel: At the rack
  
• Aviation Fuel: At the rack
  
• Jet Fuel: At the rack
  

Kansas

• Gasoline: Distributor of first receipt
  
• Diesel: Distributor of first receipt
  
• Aviation Fuel: Reportable, but not taxable unless used in a taxable manner
  
• Jet Fuel: Reportable, but not taxable unless used in a taxable manner
  

Kentucky

• Gasoline: Distributor
  
• Diesel: Distributor
  
• Aviation Fuel: Distributor
  
• Jet Fuel: Exempt from the Motor Fuels Tax
  

Louisiana

• Gasoline: Terminal; import
  
• Diesel: Terminal; import
  
• Aviation Fuel: Not taxed if used for aviation; otherwise at time sold/used for taxable purpose
  
• Jet Fuel: Not taxed if used for aviation; otherwise at time sold/used for taxable purpose
  

Maine

• Gasoline: The distributor that first receives the fuel in the state
  
• Diesel: The supplier and retailer are primarily responsible for paying the tax
  
• Aviation Fuel: The distributor that first receives the fuel in the state
  
• Jet Fuel: The distributor that first receives the fuel in the state
  

Maryland

• Gasoline: First import or First sale
  
• Diesel: Distributor level
  
• Aviation Fuel: First Import or First sale
  
• Jet Fuel (Turbine Fuel): Distributor level
  

Massachusetts

• Gasoline: Wholesale: Licensed Distributors and Importers
  
• Diesel: Wholesale: Licensed Suppliers
  
• Aviation Fuel: Wholesale: Licensed Gasoline Distributors and Importers
  
• Jet Fuel: Wholesale: Licensed Jet Fuel Suppliers
  

Michigan

• Gasoline: Rack
  
• Diesel: Rack
  
• Aviation Fuel: Rack
  
• Jet Fuel: Rack
  

Minnesota

• Gasoline: 1st Licensed Distributor after the rack
  
• Diesel: 1st Licensed Distributor after the rack
  
• Aviation Fuel: 1st Licensed Distributor after the rack
  
• Jet Fuel: Imposed on the distributor, special fuel dealer, or bulk purchaser
  

Mississippi

• Gasoline: 1st Receiver
  
• Special Fuels: Below the Rack
  

Missouri

• Gasoline: Terminal Rack or upon import
  
• Diesel: Terminal Rack or upon import
  
• Aviation Fuel: Terminal Rack or upon import
  
• Jet Fuel: Terminal Rack or upon import – subject to fees only
  

Montana

• Gasoline/Diesel/Special Fuel/Aviation Fuel/Jet Fuel: Distributor Level
  
• Gasoline/Diesel/Special Fuel/Aviation Fuel/Jet Fuel: The point of taxation is the first licensed distributor to take possession after the rack.
  

Nebraska

• Gasoline: Distributor/Wholesaler level
  
• Diesel: Distributor/Wholesaler level
  
• Aviation Fuel: Distributor/Wholesaler level
  
• Jet Fuel: Distributor/Wholesaler level
  

Nevada

• Gasoline: Sales made to end user or retailer. Sales between licensed suppliers are tax-free
  
• Diesel: Sales made to end user or retailer. Sales between licensed suppliers are tax-free
  
• Aviation Fuel: Sales made to end user or retailer. Sales between licensed suppliers are tax-free
  
• Jet Fuel: Sales made to end user or for self-consumption. Sales between licensed suppliers are tax-free
  

New Hampshire

• Gasoline: Distributor (Last Licensee)
  
• Diesel: Distributor (Last Licensee)
  
• Aviation Fuel: Distributor (Last Licensee)
  
• Jet Fuel: Distributor (Last Licensee)
  

New Jersey

• Gasoline: Terminal
  
• Diesel: Terminal
  
• Aviation Fuel: When sold to a reseller that isn’t an Aviation Fuel Dealer or isn’t a Supplier, or to the end user (aircraft)
  
• Jet Fuel: When sold to a reseller that isn’t an Aviation Fuel Dealer or isn’t a Supplier, or to the end user (aircraft)
  

New Mexico

• Gasoline: 1st receiver at a New Mexico rack, upon importation may be passed once to a registered NM distributor
  
• Diesel: 1st receiver in New Mexico at the rack and upon importation
  
• Aviation Fuel: Distributor and end user refunds
  
• Jet Fuel: Gross receipts taxable with a 40% deduction
  

New York

• For tax information, the State of New York recommends visiting the Motor Fuel Excise Tax page on their website.
  

North Carolina

• Gasoline: Terminal Rack
  
• Diesel: Terminal Rack
  
• Aviation Fuel: Terminal Rack
  
• Jet Fuel: Terminal Rack
  

North Dakota

• Gasoline: Distributor
  
• Diesel: Distributor
  
• Aviation Fuel: Distributor
  
• Jet Fuel: Distributor
  

Ohio

• Gasoline: Receipt less credits
  
• Diesel: Disbursement
  
• Aviation Fuel: Exempt
  
• Jet Fuel: Exempt
  

Oklahoma

• Gasoline: Taxed upon removal across terminal rack or first import into state
  
• Diesel: Taxed upon removal across terminal rack or first import into state
  
• Aviation Fuel: Taxed upon removal across terminal rack or first import into state
  
• Jet Fuel: Taxed upon removal across terminal rack or first import into state
  

Oregon

• Gasoline: First distribution/sale
  
• Diesel: When placed into the fuel tank of a vehicle used on the highway
  
• Aviation Fuel: First distribution/sale
  
• Jet Fuel: First distribution/sale
  

Pennsylvania

• Gasoline: Distributor level
  
• Diesel: Distributor level
  
• Aviation Fuel: Distributor level
  
• Jet Fuel: Distributor level
  

Rhode Island

• Gasoline: Distributor
  
• Diesel: Distributor
  
• Aviation Fuel: Exempt
  
• Jet Fuel: Exempt
  

South Carolina

• Gasoline: Taxed upon removal across terminal rack or first import into state
  
• Diesel: Taxed upon removal across terminal rack or first import into state
  
• Aviation Fuel: Not subject to motor fuel tax
  
• Jet Fuel: Not subject to motor fuel tax
  

South Dakota

• Gasoline: At the terminal rack and upon import into the state
  
• Diesel: At the terminal rack and upon import into the state
  
• Aviation Fuel: At the terminal rack and upon import into the state
  
• Jet Fuel: At the terminal rack and upon import into the state
  

Tennessee

• Gasoline: First import
  
• Diesel: Across the terminal rack
  
• Aviation Fuel: Aviation gas is taxable upon import
  
• Jet Fuel: Terminal Rack
  

Texas

• Gasoline: Terminal Rack
  
• Diesel: Terminal Rack
  
• Aviation Fuel: Terminal Rack
  
• Jet Fuel: Terminal Rack
  

Utah

• Gasoline: Distributor
  
• Diesel: Rack
  
• Aviation Fuel: Distributor
  
• Jet Fuel: Distributor
  

Vermont

• Gasoline: Distributor
  
• Diesel: Distributor
  
• Aviation Fuel: Distributor
  
• Jet Fuel: Currently subject to Sales Tax, contact the Vermont Department of Taxes
  

Virginia

• Gasoline: Terminal Rack
  
• Diesel: Terminal Rack
  
• Aviation Fuel: Terminal Rack
  
• Jet Fuel: Terminal Rack
  

Washington

• Gasoline: Tax at the Rack
  
• Diesel: Tax at the Rack
  
• Aviation Fuel: Distributor
  
• Jet Fuel: Distributor
  

West Virginia

• Gasoline: On removal from terminal rack
  
• Diesel: On removal from terminal rack
  
• Aviation Fuel: On removal from terminal rack
  
• Jet Fuel: On removal from terminal rack
  

Wisconsin

• Gasoline: Position Holder or Exchange Receiver at the Rack
  
• Diesel: Position Holder or Exchange Receiver at the Rack
  
• Aviation Fuel: First sale unless sold to another Wisconsin General Aviation Fuel Licensee or to an Air Carrier Company
  
• Jet Fuel: First sale unless sold to another Wisconsin General Aviation Fuel Licensee or to an Air Carrier Company
  

Wyoming

• Gasoline: Rack
  
• Diesel: Rack
  
• Aviation Fuel: Rack
  
• Jet Fuel: Rack