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Fuels Tax Rates and Alternative Fuels Conversion

Fuels Tax Rates

In accordance with Code of Virginia ยง 58.1-2217, the DMV Commissioner is required to determine the statewide average wholesale price of a gallon of unleaded regular gasoline and diesel fuel for the purpose of determining the applicable cents per gallon in accordance with applicable tax rates.

Fuel Type Rates per Gallon
July 1 - December 31, 2014
*Rates per Gallon
Effective January 1, 2015
Gasoline Eleven and one-tenth cents (0.111) Sixteen and two-tenth cents (0.162)
Diesel Twenty and two-tenths cents (0.202) Twenty and two-tenths cents (0.202)
Blended Fuels (Gasoline) Eleven and one-tenth cents (0.111) Sixteen and two-tenth cents (0.162)
Blended Fuels (Diesel) Twenty and two-tenths cents (0.202) Twenty and two-tenths cents (0.202)
Aviation Fuels Five cents (0.05) Five cents (0.05)
Alternative Fuels (see below) Eleven and one-tenth cents per GGE (0.111) Sixteen and two-tenth cents per GGE (0.162)

* For the evaluation period that ended November 30, 2014, the average wholesale price for both gasoline and diesel remained below the Feb 20th, 2013 floor price. Therefore, the average price per gallon for purposes of calculating the tax remains unchanged for the tax period that begins January 1, 2015 and ends June 30, 2015. The law provides for an effective tax of 20.2 cents per gallon on diesel. The law also provides for an effective tax rate on gasoline that is 16.2 cents per gallon until such time as Congress enacts the Marketplace Fairness Act. In the event that Congress enacts such changes, DMV will update these rates and notify taxpayers of the change.

Previous Fuels Tax Rates

To view previous tax rates, refer to Tax Rates for Prior Periods.

Alternative Fuels Conversion

All Alternative Fuels are required to be converted to the Gasoline Gallon Equivalent (GGE) before reporting. A list of alternative fuels and their conversion formulas, along with a conversion tool, is available on Converting Alternative Fuels to GGE.