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Prepaid Sales Tax Rates

Prepaid sales tax for motor fuel is subject to change every six months.

For the July 2017 reporting period, PST-1 filers should report sales of gasohol at the rate the tax was collected. Gallons of gasohol sold with a tax rate of 10 cents per gallon in July should be reported on Line 4a of Form PST-1 for the July 2017 reporting period, and gallons of gasohol sold with a tax rate of 13 cents per gallon in July should be reported on Line 4b of Form PST-1.

Accordingly, any Form PST-2 for July 2017 should be completed so as to accurately report sales of gasohol at the rate the tax was collected. Gallons of gasohol sold with a tax rate of 10 cents per gallon in July should be reported on Lines 8a and 8b of Form PST-2 for the July 2017 reporting period, and gallons of gasohol sold with a tax rate of 13 cents per gallon in July should be reported on Lines 9a and 9b of Form PST-2.

For the August 2017 reporting period, PST-1 filers should collect the Prepaid Sales Tax on sales of gasohol at the rate of 13 cents per gallon, and all gallons of gasohol sold in August should be reported on Line 4b of Form PST-1. Any Form PST-2 for August 2017 should be completed with all gallons of gasohol sold in August being reported at 13 cents per gallon on Lines 9a and 9b of Form PST-2.

 

Period
 Biodiesel (1% - 10%) 
Gasoline / Gasohol / Other Motor fuels
07/01/2017 - 12/31/2017 10 cents per gallon 13 cents per gallon

 

Period
 Gasohol / Biodiesel (1% - 10%) 
Gasoline / Other Motor fuels
01/01/2017 - 06/30/2017 10 cents per gallon 12 cents per gallon
07/01/2016 - 12/31/2016 10 cents per gallon 13 cents per gallon
01/01/2016 - 06/30/2016 10 cents per gallon 13 cents per gallon
07/01/2015 - 12/31/2015 11 cents per gallon 14 cents per gallon
01/01/2015 - 06/30/2015 15 cents per gallon 19 cents per gallon
07/01/2014 - 12/31/2014 16 cents per gallon 20 cents per gallon
01/01/2014 - 06/30/2014 16 cents per gallon 20 cents per gallon
07/01/2013 - 12/31/2013 16 cents per gallon 20 cents per gallon
01/01/2013 - 06/30/2013 16 cents per gallon 20 cents per gallon
07/01/2012 - 12/31/2012 16 cents per gallon 20 cents per gallon
01/01/2012 - 06/30/2012 16 cents per gallon 20 cents per gallon
07/01/2011 - 12/31/2011 16 cents per gallon 20 cents per gallon
01/01/2011 - 06/30/2011 12 cents per gallon 15 cents per gallon


Period
Gasohol 
Gasoline/ Other Motor fuels
07/01/2003 - 12/31/2010 5 cents per gallon 6 cents per gallon
01/01/2001 - 06/30/2003 3 cents per gallon 4 cents per gallon
07/01/2000 - 12/31/2000 1 cents per gallon 1 cents per gallon
10/01/1991 - 06/30/2000 3 cents per gallon 4 cents per gallon
03/01/1984 - 09/30/1991 0 cents per gallon 3 cents per gallon