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IFTA-105.1 (3rd Quarter 2026, July 1 - September 30)

IFTA-105.1
Jurisdiction A (A-55) B (E-85) F (M-85) H (Gasohol) L (LNG) M (Methanol)
Effective Date Rate Code Gallon Liter Effective Date Rate Code Gallon Liter Effective Date Rate Code Gallon Liter Effective Date Rate Code Gallon Liter Effective Date Rate Code Gallon Liter Effective Date Rate Code Gallon Liter
Alabama (AL+) 113 .30 .1109 113 .30 .1109 113 .30 .1109 113 .30 .1109 112 .13 .048 113 .30 .1109
Alberta (AB+) 111 .3519 .13 111 .3519 .13 111 .3519 .13 111 .3519 .13 111 N/A N/A 111 .3519 .13
Arizona (AZ+) 111 N/A N/A 111 .18 .0666 111 .18 .0666 111 .18 .0666 111 N/A N/A 111 N/A N/A
Arkansas (AR+) 111 N/A N/A 111 .247 .0913 111 .247 .0913 111 .247 .0913 111 .05 .0185 111 .247 .0913
British Columbia (BC+) 111 .406 .15 111 .3924 .145 111 N/A N/A 111 .3924 .145 111 N/A N/A 111 N/A N/A
California (CA+) 112 .979 .3618 111 .09 .0333 111 .09 .0333 111 N/A N/A 111 .1017 .0376 111 .09 .0333
Colorado (CO) 111 .28 .1035 111 .28 .1035 111 .28 .1035 111 .28 .1035 111 .12 .0443 111 .28 .1035
Connecticut (CT+) 111 .25 .0924 111 .25 .0924 111 .25 .0924 111 .25 .0924 111 .26 .0961 111 .25 .0924
Delaware (DE+) 111 .22 .0812 111 .22 .0812 111 .22 .0812 111 .23 .085 111 .22 .0812 111 .23 .085
Florida (FL+) 111 N/A N/A 111 N/A N/A 111 N/A N/A 112 .411 .1519 111 N/A N/A 111 N/A N/A
Georgia (GA+) 117 .333 .1231 117 .333 .1231 117 .333 .1231 117 .333 .1231 117 .333 .1231 117 .333 .1231
Idaho (ID+) 111 .32 .1182 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 .349 .1289 111 N/A N/A
Illinois (IL+) 111 .653 .2412 111 .653 .2412 111 .653 .2412 111 .653 .2412 111 .702 .2594 111 .653 .2412
Indiana (IN+) 154 .37 .1368 154 .37 .1368 154 .37 .1368 189 N/A N/A 185 .63 .2327 189 .37 .1368
Indiana * (IN+) 154 N/A N/A 154 N/A N/A 154 N/A N/A 189 N/A N/A 185 N/A N/A 189 N/A N/A
Iowa (IA+) 112 .30 .1109 112 .28 .1035 112 .30 .1109 112 .30 .1109 112 .325 .1201 112 .30 .1109
Kansas (KS) 111 .26 .0961 111 .17 .0628 111 .24 .0887 111 .24 .0887 111 .26 .0961 111 .26 .0961
Kentucky (KY) 221 .22 .0812 221 .25 .0924 221 .25 .0924 221 .25 .0924 221 .22 .0812 221 .25 .0924
Kentucky * (KY) 222 .105 .0387 222 .045 .0166 222 .045 .0166 222 .045 .0166 222 .105 .0387 222 .045 .0166
Louisiana (LA+) 111 .20 .0738 111 .20 .0738 111 .20 .0738 111 .20 .0738 111 .20 .0738 111 .20 .0738
Maine (ME) 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 112 .178 .0657 112 .147 .0543
Manitoba (MB+) 112 .3383 .125 112 .3383 .125 112 .3383 .125 112 .3383 .125 112 .2436 .09 112 .3383 .125
Maryland (MD+) 111 N/A N/A 111 .466 .1721 111 N/A N/A 111 .466 .1721 111 .466 .1721 111 .466 .1721
Massachusetts (MA) 112 .24 .0887 112 .24 .0887 112 .24 .0887 112 .24 .0887 111 .254 .0938 112 .24 .0887
Michigan (MI) 111 .524 .1935 111 .524 .1935 111 .524 .1935 111 .524 .1935 111 .524 .1935 111 .524 .1935
Minnesota (MN+) 112 .326 .1204 112 .2315 .0856 112 N/A N/A 112 .326 .1204 112 .197 .0727 112 .326 .1204
Mississippi (MS+) 111 .24 .0887 111 .24 .0887 111 .24 .0887 111 .24 .0887 111 .18 .0666 111 .24 .0887
Missouri (MO+) 111 N/A N/A 111 .295 .1089 111 .295 .1089 111 .295 .1089 111 .17 .0628 111 N/A N/A
Montana (MT+) 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A
Nebraska (NE) 111 .318 .1175 111 .318 .1175 111 .318 .1175 111 .318 .1175 111 .318 .1175 111 .318 .1175
Nevada (NV) 111 .19 .0702 111 .23 .085 111 N/A N/A 111 .23 .085 111 .27 .0997 111 .23 .085
New Brunswick (NB) 111 .4182 .1545 111 .2942 .1087 111 .2942 .1087 111 .2942 .1087 111 .4182 .1545 111 .2942 .1087
New Hampshire (NH) 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 .222 .0821 111 N/A N/A
New Jersey (NJ) 112 .491 .1814 112 .491 .1814 112 .491 .1814 112 .491 .1814 112 N/A N/A 112 .491 .1814
New Mexico (NM+) 111 .12 .0443 111 .12 .0443 111 .12 .0443 111 .12 .0443 111 .206 .0761 111 .12 .0443
New York (NY+) 111 .398 .1471 111 N/A N/A 111 .398 .1471 111 .398 .1471 111 N/A N/A 111 .398 .1471
Newfoundland (NL) 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A
North Carolina (NC+) 111 .41 .1514 111 .41 .1514 111 .41 .1514 111 .41 .1514 111 .41 .1514 111 .41 .1514
North Dakota (ND) 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 .23 .085 111 N/A N/A 111 N/A N/A
Nova Scotia (NS) 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 .4196 .155 111 .4168 .154 111 N/A N/A
Ohio (OH+) 137 .47 .1737 137 .385 .1422 137 .385 .1422 137 .385 .1422 137 .47 .1737 137 .385 .1422
Oklahoma (OK) 111 .19 .0702 111 .19 .0702 111 .19 .0702 111 .19 .0702 111 .05 .0185 111 .19 .0702
Ontario (ON+) 111 .2436 .09 111 .2436 .09 111 .2436 .09 111 .2436 .09 111 N/A N/A 111 N/A N/A
Oregon (OR) 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A
Pennsylvania (PA+) 111 .741 .2738 111 .413 .1526 111 .332 .1226 111 .576 .2128 111 .648 .2394 111 .289 .1068
Prince Edward Is (PE+) 112 .2293 .0847 112 .2293 .0847 112 .2293 .0847 112 .2293 .0847 112 .4133 .1527 112 .2293 .0847
Quebec (QC) 111 .5468 .202 111 .5468 .202 111 .5197 .192 111 .5197 .192 111 N/A N/A 111 .5197 .192
Rhode Island (RI+) 111 .40 .1478 111 .40 .1478 111 .40 .1478 111 .40 .1478 111 .40 .1478 111 .40 .1478
Saskatchewan (SK) 111 .406 .15 111 .406 .15 111 .406 .15 111 .406 .15 111 N/A N/A 111 .406 .15
South Carolina (SC+) 111 .28 .1035 111 .28 .1035 111 .28 .1035 111 .28 .1035 111 .28 .1035 111 .28 .1035
South Dakota (SD) 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 .14 .0517 111 .14 .0517
Tennessee (TN+) 111 .26 .0961 111 .26 .0961 111 .26 .0961 111 .26 .0961 111 .21 .0776 111 .26 .0961
Texas (TX+) 111 .20 .0738 111 .20 .0738 111 .20 .0738 111 .20 .0738 111 .15 .0554 111 .20 .0738
Utah (UT+) 111 .319 .1179 111 .319 .1179 111 .379 .14 111 .319 .1179 111 .212 .0783 111 .379 .14
Vermont (VT) 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A 111 N/A N/A
Virginia (VA+) 221 .326 .1204 221 .326 .1204 221 .326 .1204 221 .326 .1204 221 .368 .1359 221 .326 .1204
Virginia * (VA+) 222 .153 .0565 222 .153 .0565 222 .153 .0565 222 .153 .0565 222 .172 .0635 222 .153 .0565
Washington (WA+) 111 .565 .2088 112 .565 .2088 111 .565 .2088 112 .565 .2088 111 N/A N/A 111 .565 .2088
West Virginia (WV) 111 .357 .1319 111 .357 .1319 111 .357 .1319 111 .357 .1319 111 .159 .0587 111 N/A N/A
Wisconsin (WI) 111 .329 .1215 111 .329 .1215 111 .329 .1215 111 .329 .1215 111 .197 .0727 111 .329 .1215
Wyoming (WY+) 111 .24 .0887 111 .24 .0887 111 .24 .0887 111 .24 .0887 111 .24 .0887 111 .24 .0887
IFTA-105.1.3
Jurisdiction K (Electricity) N (Hydrogen) T (Hythane)
Effective Date Rate Code Gallon Liter Effective Date Rate Code Gallon Liter Effective Date Rate Code Gallon Liter
Alabama (AL+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Alberta (AB+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Arizona (AZ+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Arkansas (AR+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
British Columbia (BC+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
California (CA+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Colorado (CO) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Connecticut (CT+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Delaware (DE+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Florida (FL+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Georgia (GA+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Idaho (ID+) 034 N/A N/A 034 .32 .1182 005 N/A N/A
Illinois (IL+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Indiana (IN+) 034 .08 .0695 034 .08 .0695 005 .08 .0695
Indiana * (IN+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Iowa (IA+) 034 .026 .0364 034 .65 .2401 005 N/A N/A
Kansas (KS) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Kentucky (KY) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Kentucky * (KY) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Louisiana (LA+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Maine (ME) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Manitoba (MB+) 034 N/A N/A 034 N/A N/A 005 .3383 .125
Maryland (MD+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Massachusetts (MA) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Michigan (MI) 034 N/A N/A 034 .524 .1935 005 .524 .1935
Minnesota (MN+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Mississippi (MS+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Missouri (MO+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Montana (MT+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Nebraska (NE) 034 N/A N/A 034 .318 .1175 005 .318 .1175
Nevada (NV) 034 N/A N/A 034 N/A N/A 005 N/A N/A
New Brunswick (NB) 034 N/A N/A 034 N/A N/A 005 N/A N/A
New Hampshire (NH) 034 N/A N/A 034 N/A N/A 005 N/A N/A
New Jersey (NJ) 034 N/A N/A 034 N/A N/A 005 N/A N/A
New Mexico (NM+) 034 .12 .1678 034 .12 .0443 005 .12 .0443
New York (NY+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Newfoundland (NL) 034 N/A N/A 034 N/A N/A 005 N/A N/A
North Carolina (NC+) 034 N/A N/A 034 .41 .1514 005 .41 .1514
North Dakota (ND) 034 .08 .1119 034 .32 .1182 005 N/A N/A
Nova Scotia (NS) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Ohio (OH+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Oklahoma (OK) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Ontario (ON+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Oregon (OR) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Pennsylvania (PA+) 034 .0172 .0241 034 .576 .2128 005 .576 .2128
Prince Edward Is (PE+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Quebec (QC) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Rhode Island (RI+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Saskatchewan (SK) 034 N/A N/A 034 N/A N/A 005 N/A N/A
South Carolina (SC+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
South Dakota (SD) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Tennessee (TN+) 034 N/A N/A 034 .21 .0776 005 N/A N/A
Texas (TX+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Utah (UT+) 034 N/A N/A 034 .212 .0783 005 N/A N/A
Vermont (VT) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Virginia (VA+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Virginia * (VA+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Washington (WA+) 034 N/A N/A 034 N/A N/A 005 N/A N/A
West Virginia (WV) 034 N/A N/A 034 .247 .0913 005 N/A N/A
Wisconsin (WI) 034 N/A N/A 034 N/A N/A 005 N/A N/A
Wyoming (WY+) 034 .035 .0489 034 .24 .0887 005 N/A N/A

Key
Key
* Surcharge
** Period rate change is effective
† For footnotes concerning each of these tax rates, see www.iftach.org and select TAX RATES. For important notice and the most recent jurisdiction memos, see www.iftach.org and select IMPORTANT NOTICES.
N/C No Change
Updated: