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Publication 908

Fuel Tax Rates—January 1, 2021 through December 31, 2022

Tax Law Articles 12-A and 13-A


This publication lists the Articles 12-A and 13-A fuel tax rates. The Article 13-A (petroleum business tax) rates were adjusted effective January 1, 2022,* because the Tax Law requires an annual adjustment.

Effective June 1, 2022, and continuing through December 31, 2022, the excise tax (Article 12-A) on motor fuel and highway diesel motor fuel is suspended.

Listed below are the rates for January 1, 2021, through December 31, 2021, the rates effective January 1, 2022, through May 31, 2022, and the rates effective June 1, 2022. The adjusted rates are shown in boldface italics. See Publication 908 Fuel Tax Rates—January 1, 2018 through December 31, 2020 for petroleum business tax rates in effect from January 1, 2018, through December 31, 2020.

Article 13-A rates cents per gallon (tax and supplemental tax)
Fuel type Jan. 1, 2021
through
Dec. 31, 2021*
Jan. 1, 2022
through
May 31, 2022
Rate
effective
June 1, 2022******
Motor fuel 16.6 17.3 17.3
Liquefied petroleum gas (LPG) none none none
Compressed natural gas (CNG) none none none
E85** none none none
Aviation gasoline 16.6 17.3 17.3
Retail sellers of aviation gasoline 6.7 7.0 7.0
Kero-jet fuel 6.7 7.0 7.0
Highway diesel motor fuel 14.85 15.55 15.55
Highway B20 11.88 12.44 12.44
Undyed kerosene*** none none none
Non-highway diesel motor fuel
Exempt organizations**** none none none
Farm use (directly and exclusively in the production of tangible personal property by farming or in a commercial horse boarding operation, or in both) none none none
Manufacturing none none none
Commercial gallonage 9.1 9.5 9.5
B20 (commercial gallonage) 7.2 7.6 7.6
Nonresidential heating 4.9 5.1 5.1
B20 (nonresidential heating) 3.9 4.0 4.0
Railroad diesel 8.6 9.0 9.0
B20 (railroad diesel) 6.8 7.2 7.2
Electric corporation (without a direct pay permit) 15.8 16.5 16.5
Electric corporation (with a direct pay permit) none none none
Commercial vessels (sales to commercial vessels)***** 15.8 16.5 16.5
Dyed kerosene none none none
Residual petroleum product
Exempt organizations**** none none none
Farm use (directly and exclusively in the production of tangible personal property by farming or in a commercial horse boarding operation, or in both) none none none
Manufacturing none none none
Commercial gallonage 7.0 7.3 7.3
Nonresidential heating 3.8 3.9 3.9
Electric corporation (without a direct pay permit) 13.7 14.3 14.3
Electric corporation (with a direct pay permit) none none none
Bunker fuel for vessels none none none
Electric utility credit/reimbursement
Non-highway diesel motor fuel 6.09 6.36 6.36
Residual petroleum product 6.06 6.33 6.33
Commercial gallonage reimbursement 6.7 7.0 7.0
Aviation gasoline credit/refund/reimbursement 9.9 10.3 10.3

Nozzle rule: When diesel motor fuel is delivered to a filling station or into a storage tank or other repository equipped with a fueling nozzle or similar apparatus capable of dispensing the fuel into the tank of a motor vehicle, the diesel motor fuel excise tax, the highway diesel motor fuel component of the petroleum business tax, and the sales tax must be charged.

Article 12-A rates cents per gallon
Fuel type Jan. 1, 2021
through
Dec. 31, 2021*
Jan. 1, 2022
through
May 31, 2022
Rate
effective
June 1, 2022******
Motor fuel excise tax (8.0) and petroleum testing fee (0.05) 8.05 8.05 .05
CNG and E85** 0.05 .05 .05
Diesel motor fuel excise tax
Highway diesel motor fuel 8.0 8.0 none
Highway B20 6.4 6.4 none
Undyed kerosene 8.0 8.0 none
Non-highway diesel motor fuel none none none
Non-highway B20 none none none
Dyed kerosene none none none
Key
* Effective March 1 for quarterly filers.
** Sales at a filling station.
*** A sale of kerosene is exempt from petroleum business tax unless (1) blended or mixed with diesel motor fuel or residual petroleum product, or (2) sold or used as fuel to operate a motor vehicle.
**** Exempt Organizations are listed in Tax Law § 1116.
***** Commercial vessel operators may claim a refund for the difference between the non-highway rate and the highway rate. See Form PT-350, Petroleum Business Tax Return for Fuel Consumption — Commercial Vessels.
****** Effective June 1, 2022, and continuing through December 31, 2022, the excise tax on motor fuel and diesel motor fuel has been suspended.
****** Effective June 1, 2022, and continuing through December 31, 2022, the excise tax on motor fuel and diesel motor fuel has been suspended. See Important Notice N-22-1, Suspension of Certain Taxes on Motor Fuel and Diesel Motor Fuel Beginning June 1, 2022.
Updated: