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IFTA-105 (3rd Quarter 2026, July 1 - September 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+) 125 .31 .1145 125 .30 .1109 125 .30 .1109 125 .31 .1145 124 .13 .048 083 .31 .1145
Alberta (AB+) 125 .3519 .13 125 .3519 .13 125 .3519 .13 125 .2544 .094 124 N/A N/A 081 .3519 .13
Arizona (AZ+) 134 .26 .0961 125 .18 .0666 125 N/A N/A 134 N/A N/A 127 N/A N/A 081 .26 .0961
Arkansas (AR+) 125 .285 .1053 125 .247 .0913 125 .247 .0913 125 .165 .061 125 .05 .0185 081 .285 .1053
British Columbia (BC+) 124 .406 .15 124 .3924 .145 122 .3924 .145 124 .0731 .027 123 N/A N/A 081 .406 .15
California (CA+) 124 .979 .3618 123 N/A N/A 123 .09 .0333 123 .06 .0222 123 .0887 .0327 082 .979 .3618
Colorado (CO) 125 .335 .1238 125 .28 .1035 124 .28 .1035 125 .135 .0499 125 .183 .0675 081 .335 .1238
Connecticut (CT+) 124 .499 .1843 123 .25 .0924 123 .25 .0924 123 .26 .0961 123 .26 .0961 081 .499 .1843
Delaware (DE+) 121 .22 .0812 121 .23 .085 121 .23 .085 121 .22 .0812 121 .22 .0812 081 .22 .0812
Florida (FL+) 125 .4097 .1513 126 .411 .1519 125 N/A N/A 124 N/A N/A 123 N/A N/A 081 .4097 .1513
Georgia (GA+) 125 .373 .1377 129 .333 .1231 129 .333 .1231 124 .333 .1231 129 .333 .1231 082 .373 .1377
Idaho (ID+) 125 .32 .1182 123 N/A N/A 123 N/A N/A 125 .232 .0857 125 .32 .1182 081 .32 .1182
Illinois (IL+) 125 .738 .2727 125 .653 .2412 125 .653 .2412 125 .72 .266 125 .598 .2209 081 .738 .2727
Indiana (IN+) 213 .63 .2327 217 N/A N/A 217 .37 .1368 248 .00 .00 213 .63 .2327 120 .63 .2327
Indiana * (IN+) 213 N/A N/A 217 N/A N/A 217 N/A N/A 249 .63 .2327 213 N/A N/A 120 N/A N/A
Iowa (IA+) 126 .325 .1201 126 .30 .1109 126 .28 .1035 126 .30 .1109 125 .31 .1145 082 .295 .1089
Kansas (KS) 125 .26 .0961 125 .24 .0887 125 .24 .0887 125 .23 .085 125 .24 .0887 081 .26 .0961
Kentucky (KY) 241 .22 .0812 241 .25 .0924 241 .25 .0924 241 .25 .0924 241 .22 .0812 130 .22 .0812
Kentucky * (KY) 242 .105 .0387 242 .045 .0166 242 .045 .0166 242 .045 .0166 242 .105 .0387 131 .105 .0387
Louisiana (LA+) 125 .20 .0738 125 .20 .0738 125 .20 .0738 125 .146 .054 125 .20 .0738 081 .20 .0738
Maine (ME) 120 .312 .1152 119 N/A N/A 120 .198 .0731 120 .219 .081 120 .3078 .1137 081 .312 .1152
Manitoba (MB+) 127 .3383 .125 126 .3383 .125 126 .3383 .125 126 .0812 .03 124 .2436 .09 082 .3383 .125
Maryland (MD+) 123 .4745 .1754 123 .466 .1721 123 .466 .1721 123 .466 .1721 123 .466 .1721 081 .4745 .1754
Massachusetts (MA) 124 .24 .0887 124 .24 .0887 124 .24 .0887 123 .254 .0938 123 .254 .0938 082 .24 .0887
Michigan (MI) 147 .524 .1935 124 .524 .1935 124 .524 .1935 124 .524 .1935 124 .524 .1935 081 .524 .1935
Minnesota (MN+) 126 .326 .1204 126 .326 .1204 126 .326 .1204 126 .245 .0905 126 .326 .1204 082 .326 .1204
Mississippi (MS+) 125 .24 .0887 125 .24 .0887 125 .24 .0887 125 .17 .0628 125 .228 .0842 081 .24 .0887
Missouri (MO+) 125 .295 .1089 124 .295 .1089 123 .295 .1089 125 .17 .0628 125 .17 .0628 081 .295 .1089
Montana (MT+) 125 .2975 .1099 125 N/A N/A 125 N/A N/A 123 .0518 .0192 124 .07 .0259 081 .2975 .1099
Nebraska (NE) 125 .318 .1175 125 .318 .1175 125 .318 .1175 125 .318 .1175 125 .318 .1175 081 .318 .1175
Nevada (NV) 125 .27 .0997 123 .23 .085 123 .23 .085 125 .064 .0236 125 .21 .0776 081 .27 .0997
New Brunswick (NB) 123 .4182 .1545 123 .2942 .1087 123 .2942 .1087 123 .1814 .067 123 .4182 .1545 081 .4182 .1545
New Hampshire (NH) 119 .222 .0821 119 N/A N/A 119 N/A N/A 119 .222 .0821 119 .222 .0821 081 .222 .0821
New Jersey (NJ) 121 .561 .2072 122 .491 .1814 122 .491 .1814 122 .4385 .1621 122 N/A N/A 082 .561 .2072
New Mexico (NM+) 125 .21 .0776 123 .12 .0443 123 .12 .0443 125 .12 .0443 124 .133 .0491 081 .12 .0443
New York (NY+) 123 .3805 .1405 123 .398 .1471 123 .398 .1471 123 .24 .0887 123 N/A N/A 081 N/A N/A
Newfoundland (NL) 127 .2572 .095 128 .203 .075 123 N/A N/A 126 .1895 .07 123 N/A N/A 081 N/A N/A
North Carolina (NC+) 125 .41 .1514 125 .41 .1514 125 .41 .1514 125 .41 .1514 125 .41 .1514 081 .41 .1514
North Dakota (ND) 125 .23 .085 125 .23 .085 125 N/A N/A 125 .23 .085 125 .23 .085 081 .23 .085
Nova Scotia (NS) 123 .4168 .154 124 .4196 .155 123 N/A N/A 123 .1895 .07 123 .4168 .154 081 .4168 .154
Ohio (OH+) 165 .47 .1737 165 .385 .1422 165 .385 .1422 165 .47 .1737 139 .47 .1737 081 .47 .1737
Oklahoma (OK) 125 .19 .0702 125 .19 .0702 125 .19 .0702 125 .16 .0592 125 .05 .0185 081 .19 .0702
Ontario (ON+) 119 .2436 .09 119 .2436 .09 119 .2436 .09 119 N/A N/A 119 N/A N/A 081 .2436 .09
Oregon (OR) 123 N/A N/A 123 N/A N/A 123 N/A N/A 123 N/A N/A 123 N/A N/A 081 N/A N/A
Pennsylvania (PA+) 130 .741 .2738 130 .576 .2128 130 .384 .1419 130 .425 .157 130 .576 .2128 081 .741 .2738
Prince Edward Is (PE+) 125 .383 .1415 125 .2293 .0847 124 .2293 .0847 125 N/A N/A 124 .2293 .0847 081 N/A N/A
Quebec (QC) 125 .5468 .202 123 .5197 .192 123 .5468 .202 123 N/A N/A 123 N/A N/A 081 .5468 .202
Rhode Island (RI+) 121 .40 .1478 121 .40 .1478 121 .40 .1478 121 .40 .1478 121 .40 .1478 081 .40 .1478
Saskatchewan (SK) 125 .406 .15 125 .406 .15 125 .406 .15 125 .2436 .09 123 N/A N/A 081 .406 .15
South Carolina (SC+) 123 .28 .1035 123 .28 .1035 123 .28 .1035 123 .28 .1035 123 .28 .1035 081 .28 .1035
South Dakota (SD) 125 .28 .1035 123 .28 .1035 123 .14 .0517 125 .20 .0738 125 .10 .0369 081 .28 .1035
Tennessee (TN+) 125 .27 .0997 125 .26 .0961 123 .26 .0961 125 .22 .0812 123 .21 .0776 081 .27 .0997
Texas (TX+) 125 .20 .0738 125 .20 .0738 125 .20 .0738 126 N/A N/A 125 .15 .0554 081 .20 .0738
Utah (UT+) 125 .379 .14 125 .319 .1179 125 .319 .1179 125 N/A N/A 125 .212 .0783 081 .379 .14
Vermont (VT) 133 .31 .1145 120 N/A N/A 120 N/A N/A 120 N/A N/A 120 N/A N/A 081 N/A N/A
Virginia (VA+) 245 .336 .1242 245 .326 .1204 245 .326 .1204 245 .326 .1204 245 .326 .1204 160 .336 .1242
Virginia * (VA+) 246 .143 .0529 246 .153 .0565 246 .153 .0565 246 .153 .0565 246 .153 .0565 161 .143 .0529
Washington (WA+) 126 .595 .2198 126 .565 .2088 126 .565 .2088 123 N/A N/A 123 N/A N/A 082 .595 .2198
West Virginia (WV) 123 .357 .1319 123 .357 .1319 123 .357 .1319 123 .194 .0717 123 .247 .0913 081 .357 .1319
Wisconsin (WI) 125 .329 .1215 125 .329 .1215 125 .329 .1215 125 .226 .0835 125 .247 .0913 081 .329 .1215
Wyoming (WY+) 125 .24 .0887 125 .24 .0887 125 .24 .0887 123 .24 .0887 123 .24 .0887 081 .24 .0887

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: