Publication 908
Fuel Tax Rates—January 1, 2022 through December 31, 2023
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, 2023,* 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 was suspended.
Listed below are the rates for January 1, 2022, through May 31, 2022, the rates effective June 1, 2022, through December 31, 2022, and the rates effective January 1, 2023. The adjusted rates are shown in boldface italics. See Publication 908 Fuel Tax Rates—January 1, 2019 through December 31, 2021 for petroleum business tax rates in effect from January 1, 2019, through December 31, 2021.
| Motor fuel and highway diesel motor fuel | Jan. 1, 2022 through May 31, 2022* |
June 1, 2022 through Dec. 31, 2022****** |
Jan. 1, 2023 through Dec. 31, 2023* |
|---|---|---|---|
| Motor fuel | 17.3 | 17.3 | 18.1 |
| Liquefied petroleum gas (LPG) | none | none | none |
| Compressed natural gas (CNG) | none | none | none |
| E85** | none | none | none |
| Aviation gasoline | 17.3 | 17.3 | 18.1 |
| Retail sellers of aviation gasoline | 7.0 | 7.0 | 7.3 |
| Kero-jet fuel | 7.0 | 7.0 | 7.3 |
| Highway diesel motor fuel | 15.55 | 15.55 | 16.35 |
| Highway B20 | 12.44 | 12.44 | 13.08 |
| Undyed kerosene*** | none | none | none |
| Non-highway diesel motor fuel | Jan. 1, 2022 through May 31, 2022* |
June 1, 2022 through Dec. 31, 2022****** |
Jan. 1, 2023 through Dec. 31, 2023* |
|---|---|---|---|
| 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 | 9.5 | 9.5 | 9.9 |
| B20 (commercial gallonage) | 7.6 | 7.6 | 7.9 |
| Nonresidential heating | 5.1 | 5.1 | 5.3 |
| B20 (nonresidential heating) | 4.0 | 4.0 | 4.2 |
| Railroad diesel | 9.0 | 9.0 | 9.5 |
| B20 (railroad diesel) | 7.2 | 7.2 | 7.6 |
| Electric corporation (without a direct pay permit) | 16.5 | 16.5 | 17.2 |
| Electric corporation (with a direct pay permit) | none | none | none |
| Commercial vessels (sales to commercial vessels)***** | 16.5 | 16.5 | 17.2 |
| Dyed kerosene | none | none | none |
| Residual petroleum product | Jan. 1, 2022 through May 31, 2022* |
June 1, 2022 through Dec. 31, 2022****** |
Jan. 1, 2023 through Dec. 31, 2023* |
|---|---|---|---|
| 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 | 7.3 | 7.3 | 7.6 |
| Nonresidential heating | 3.9 | 3.9 | 4.1 |
| Electric corporation (without a direct pay permit) | 14.3 | 14.3 | 14.9 |
| Electric corporation (with a direct pay permit) | none | none | none |
| Bunker fuel for vessels | none | none | none |
| Electric utility credit/reimbursement | Jan. 1, 2022 through May 31, 2022* |
June 1, 2022 through Dec. 31, 2022****** |
Jan. 1, 2023 through Dec. 31, 2023* |
|---|---|---|---|
| Non-highway diesel motor fuel | 6.36 | 6.36 | 6.65 |
| Residual petroleum product | 6.33 | 6.33 | 6.62 |
| Commercial gallonage reimbursement | 7.0 | 7.0 | 7.3 |
| Aviation gasoline credit/refund/reimbursement | 10.3 | 10.3 | 10.8 |
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.
| Fuel type | Jan. 1, 2022 through May 31, 2022 |
June 1, 2022 through Dec. 31, 2022****** |
Jan. 1, 2023 through Dec. 31, 2023 |
|---|---|---|---|
| Motor fuel excise tax (8.0) and petroleum testing fee (0.05) | 8.05 | .05 | 8.05 |
| CNG and E85** | .05 | .05 | .05 |
| Diesel motor fuel excise tax | Jan. 1, 2022 through May 31, 2022 |
June 1, 2022 through Dec. 31, 2022****** |
Jan. 1, 2023 through Dec. 31, 2023 |
|---|---|---|---|
| Highway diesel motor fuel | 8.0 | none | 8.0 |
| Highway B20 | 6.4 | none | 6.4 |
| Undyed kerosene | 8.0 | none | 8.0 |
| Non-highway diesel motor fuel | none | none | none |
| Non-highway B20 | none | none | none |
| Dyed kerosene | none | none | none |
| * | 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 was suspended. See Motor fuel and highway diesel motor fuel tax suspension ending. |
