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IFTA-105 (2nd Quarter 2026, April 1 - June 30)

IFTA-105
Jurisdiction D (Diesel) G (Motor Fuel Gasoline) E (Ethanol) P (Propane [LPG]) C (CNG [Natural Gas]) J (Biodiesel)
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+) 124 .31 .1121 124 .30 .1085 124 .30 .1085 124 .31 .1121 123 .13 .0469 082 .31 .1121
Alberta (AB+) 124 .3596 .13 124 .3596 .13 124 .3596 .13 124 .26 .094 123 N/A N/A 080 .3596 .13
Arizona (AZ+) 133 .26 .094 124 .18 .0651 124 N/A N/A 133 N/A N/A 126 N/A N/A 080 .26 .094
Arkansas (AR+) 124 .285 .103 124 .247 .0894 124 .247 .0894 124 .165 .0597 124 .05 .0181 080 .285 .103
British Columbia (BC+) 123 .415 .15 123 .4011 .145 121 .4011 .145 123 .0747 .027 122 N/A N/A 080 .415 .15
California (CA+) 123 .971 .351 122 N/A N/A 122 .09 .0326 122 .06 .0218 122 .0887 .032 081 .971 .351
Colorado (CO) 124 .325 .1175 124 .27 .0976 123 .27 .0976 124 .135 .0489 124 .183 .0661 080 .325 .1175
Connecticut (CT+) 123 .489 .1768 122 .25 .0904 122 .25 .0904 122 .26 .094 122 .26 .094 080 .489 .1768
Delaware (DE+) 120 .22 .0795 120 .23 .0832 120 .23 .0832 120 .22 .0795 120 .22 .0795 080 .22 .0795
Florida (FL+) 124 .4097 .1481 125 .411 .1486 124 N/A N/A 123 N/A N/A 122 N/A N/A 080 .4097 .1481
Georgia (GA+) 124 .373 .1348 128 .333 .1204 128 .333 .1204 123 .333 .1204 128 .333 .1204 081 .373 .1348
Idaho (ID+) 124 .32 .1156 122 N/A N/A 122 N/A N/A 124 .232 .0839 124 .32 .1156 080 .32 .1156
Illinois (IL+) 124 .738 .2668 124 .653 .236 124 .653 .236 124 .72 .2603 124 .598 .2162 080 .738 .2668
Indiana (IN+) 212 .63 .2277 216 .37 .1338 216 .37 .1338 246 .00 .00 212 .63 .2277 119 .63 .2277
Indiana * (IN+) 212 N/A N/A 216 N/A N/A 216 N/A N/A 247 .61 .2206 212 N/A N/A 119 N/A N/A
Iowa (IA+) 125 .325 .1175 125 .30 .1085 125 .265 .0958 125 .30 .1085 124 .31 .1121 081 .298 .1077
Kansas (KS) 124 .26 .094 124 .24 .0868 124 .24 .0868 124 .23 .0832 124 .24 .0868 080 .26 .094
Kentucky (KY) 239 .22 .0795 239 .25 .0904 239 .25 .0904 239 .25 .0904 239 .22 .0795 128 .22 .0795
Kentucky * (KY) 240 .105 .0379 240 .045 .0163 240 .045 .0163 240 .045 .0163 240 .105 .0379 129 .105 .0379
Louisiana (LA+) 124 .20 .0722 124 .20 .0722 124 .20 .0722 124 .146 .0528 124 .20 .0722 080 .20 .0722
Maine (ME) 119 .312 .1128 118 N/A N/A 119 .198 .0716 119 .219 .0792 119 .3078 .1112 080 .312 .1128
Manitoba (MB+) 126 .3458 .125 125 .3458 .125 125 .3458 .125 125 .083 .03 123 .249 .09 081 .3458 .125
Maryland (MD+) 122 .4675 .169 122 .46 .1663 122 .46 .1663 122 .46 .1663 122 .46 .1663 080 .4675 .169
Massachusetts (MA) 123 .24 .0868 123 .24 .0868 123 .24 .0868 122 .25 .0904 122 .25 .0904 081 .24 .0868
Michigan (MI) 146 .524 .1894 123 .524 .1894 123 .524 .1894 123 .524 .1894 123 .524 .1894 080 .524 .1894
Minnesota (MN+) 125 .326 .1178 125 .326 .1178 125 .326 .1178 125 .245 .0885 125 .326 .1178 081 .326 .1178
Mississippi (MS+) 124 .21 .0759 124 .21 .0759 124 .21 .0759 124 .17 .0614 124 .228 .0824 080 .21 .0759
Missouri (MO+) 124 .295 .1066 123 .295 .1066 122 .295 .1066 124 .17 .0614 124 .17 .0614 080 .295 .1066
Montana (MT+) 124 .2975 .1076 124 N/A N/A 124 N/A N/A 122 .0518 .0187 123 .07 .0253 080 .2975 .1076
Nebraska (NE) 124 .318 .1149 124 .318 .1149 124 .318 .1149 124 .318 .1149 124 .318 .1149 080 .318 .1149
Nevada (NV) 124 .27 .0976 122 .23 .0832 122 .23 .0832 124 .064 .0231 124 .21 .0759 080 .27 .0976
New Brunswick (NB) 122 .4274 .1545 122 .3007 .1087 122 .3007 .1087 122 .1853 .067 122 .4274 .1545 080 .4274 .1545
New Hampshire (NH) 118 .222 .0803 118 N/A N/A 118 N/A N/A 118 .222 .0803 118 .222 .0803 080 .222 .0803
New Jersey (NJ) 120 .561 .2028 121 .491 .1775 121 .491 .1775 121 .4385 .1586 121 N/A N/A 081 .561 .2028
New Mexico (NM+) 124 .21 .0759 122 .12 .0434 122 .12 .0434 124 .12 .0434 123 .133 .048 080 .12 .0434
New York (NY+) 122 .3805 .1375 122 .397 .1435 122 .397 .1435 122 .239 .0863 122 N/A N/A 080 N/A N/A
Newfoundland (NL) 126 .2628 .095 127 .2075 .075 122 N/A N/A 125 .1937 .07 122 N/A N/A 080 N/A N/A
North Carolina (NC+) 124 .41 .1482 124 .41 .1482 124 .41 .1482 124 .41 .1482 124 .41 .1482 080 .41 .1482
North Dakota (ND) 124 .23 .0832 124 .23 .0832 124 N/A N/A 124 .23 .0832 124 .23 .0832 080 .23 .0832
Nova Scotia (NS) 122 .426 .154 123 .4288 .155 122 N/A N/A 122 .1937 .07 122 .426 .154 080 .426 .154
Ohio (OH+) 164 .47 .17 164 .385 .1392 164 .385 .1392 164 .47 .17 138 .47 .17 080 .47 .17
Oklahoma (OK) 124 .19 .0687 124 .19 .0687 124 .19 .0687 124 .16 .0579 124 .05 .0181 080 .19 .0687
Ontario (ON+) 118 .249 .09 118 .249 .09 118 .249 .09 118 N/A N/A 118 N/A N/A 080 .249 .09
Oregon (OR) 122 N/A N/A 122 N/A N/A 122 N/A N/A 122 N/A N/A 122 N/A N/A 080 N/A N/A
Pennsylvania (PA+) 129 .741 .2679 129 .576 .2083 129 .384 .1389 129 .425 .1537 129 .576 .2083 080 .741 .2679
Prince Edward Is (PE+) 124 .3914 .1415 124 .2343 .0847 123 .2343 .0847 124 N/A N/A 123 .2343 .0847 080 N/A N/A
Quebec (QC) 124 .5588 .202 122 .5311 .192 122 .5588 .202 122 N/A N/A 122 N/A N/A 080 .5588 .202
Rhode Island (RI+) 120 .40 .1446 120 .40 .1446 120 .40 .1446 120 .40 .1446 120 .40 .1446 080 .40 .1446
Saskatchewan (SK) 124 .415 .15 124 .415 .15 124 .415 .15 124 .249 .09 122 N/A N/A 080 .415 .15
South Carolina (SC+) 122 .28 .1013 122 .28 .1013 122 .28 .1013 122 .28 .1013 122 .28 .1013 080 .28 .1013
South Dakota (SD) 124 .28 .1013 122 .28 .1013 122 .14 .0506 124 .20 .0722 124 .10 .0361 080 .28 .1013
Tennessee (TN+) 124 .27 .0976 124 .26 .094 122 .26 .094 124 .22 .0795 122 .21 .0759 080 .27 .0976
Texas (TX+) 124 .20 .0722 124 .20 .0722 124 .20 .0722 125 N/A N/A 124 .15 .0542 080 .20 .0722
Utah (UT+) 124 .379 .137 124 .379 .137 124 .379 .137 124 N/A N/A 124 .212 .0766 080 .379 .137
Vermont (VT) 132 .31 .1121 119 N/A N/A 119 N/A N/A 119 N/A N/A 119 N/A N/A 080 N/A N/A
Virginia (VA+) 243 .327 .1182 243 .317 .1147 243 .317 .1147 243 .317 .1147 243 .317 .1147 158 .327 .1182
Virginia * (VA+) 244 .143 .0517 244 .153 .0553 244 .153 .0553 244 .153 .0553 244 .153 .0553 159 .143 .0517
Washington (WA+) 125 .584 .2111 125 .554 .2003 125 .554 .2003 122 N/A N/A 122 N/A N/A 081 .584 .2111
West Virginia (WV) 122 .357 .129 122 .357 .129 122 .357 .129 122 .194 .0702 122 .247 .0894 080 .357 .129
Wisconsin (WI) 124 .329 .1189 124 .329 .1189 124 .329 .1189 124 .226 .0817 124 .247 .0894 080 .329 .1189
Wyoming (WY+) 124 .24 .0868 124 .24 .0868 124 .24 .0868 122 .24 .0868 122 .24 .0868 080 .24 .0868

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: