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Use for 2nd Quarter 2024 only. IFTA Final Fuel Use Tax Rate and Rate Code Table 1 IFTA-105
Note: Only use this rate schedule for the Period April 1 - June 30, 2024
D (Diesel) G (Motor Fuel Gasoline) E (Ethanol) P (Propane (LPG)) C (CNG (Natural Gas)) J (Biodiesel)
Effective Rate Effective Rate Effective Rate Effective Rate Effective Rate Effective Rate
Jurisdiction Date** Code Gallon Liter Date** Code Gallon Liter Date** Code Gallon Liter Date** Code Gallon Liter Date** Code Gallon Liter Date** Code Gallon Liter
Alabama AL 116 .30 .1074 116 .29 .1037 116 .29 .1037 116 .30 .1074 115 .08 .0286 74 .30 .1074
Alberta AB† 116 .3634 .13 116 .3634 .13 116 .3634 .13 116 .2628 .094 115 N/A N/A 72 .3634 .13
Arizona AZ† 125 .26 .093 116 .18 .0644 116 N/A N/A 125 N/A N/A 118 N/A N/A 72 .26 .093
Arkansas AR† 116 .285 .1019 116 .247 .0884 116 .247 .0884 116 .165 .059 116 .05 .0179 72 .285 .1019
British Columbia BC† 115 .9991 .3574 115 .8976 .3211 113 .8976 .3211 115 .4216 .1508 114 .4263 .1525 72 .9991 .3574
California CA† 115 1.089 .3895 114 N/A N/A 114 .09 .0322 114 .06 .0215 114 .0887 .0317 73 1.089 .3895
Colorado CO 116 .265 .0948 116 .25 .0895 115 .25 .0895 116 .135 .0483 116 .183 .0654 72 .265 .0948
Connecticut CT† 115 .492 .176 114 .25 .0895 114 .25 .0895 114 .26 .093 114 .26 .093 72 .492 .176
Delaware DE 112 .22 .0787 112 .23 .0823 112 .23 .0823 112 .22 .0787 112 .22 .0787 72 .22 .0787
Florida FL† 116 .3947 .1412 117 .396 .1416 116 N/A N/A 115 N/A N/A 114 N/A N/A 72 .3947 .1412
Georgia GA† 116 .362 .1294 120 .323 .1155 120 .323 .1155 115 .323 .1155 120 .323 .1155 73 .362 .1294
Idaho ID† 116 .32 .1144 114 N/A N/A 114 N/A N/A 116 .232 .083 116 .32 .1144 72 .32 .1144
Illinois IL† 116 .741 .2651 116 .65 .2325 116 .65 .2325 116 .709 .2536 116 .58 .2074 72 .741 .2651
Indiana IN† 204 .57 .2039 208 .34 .1216 208 .34 .1216 230 .00 .00 204 .57 .2039 111 .57 .2039
Indiana* IN† 204 N/A N/A 208 N/A N/A 208 N/A N/A 231 .57 .2039 204 N/A N/A 111 N/A N/A
Iowa IA† 117 .325 .1163 117 .30 .1074 117 .245 .0876 117 .30 .1074 116 .31 .1109 73 .298 .1066
Kansas KS 116 .26 .093 116 .24 .0858 116 .24 .0858 116 .23 .0823 116 .24 .0858 72 .26 .093
Kentucky KY 223 .257 .0919 223 .287 .1026 223 .287 .1026 223 .287 .1026 223 .257 .0919 112 .257 .0919
Kentucky* KY 224 .124 .0444 224 .053 .019 224 .053 .019 224 .053 .019 224 .124 .0444 113 .124 .0444
Louisiana LA† 116 .20 .0715 116 .20 .0715 116 .20 .0715 116 .146 .0523 116 .20 .0715 72 .20 .0715
Maine ME 111 .312 .1116 110 N/A N/A 111 .198 .0708 111 .219 .0784 111 .3078 .1101 72 .312 .1116
Manitoba MB† 118 N/A N/A 117 N/A N/A 117 N/A N/A 117 .0839 .03 115 N/A N/A 73 N/A N/A
Maryland MD† 114 .4775 .1709 114 .47 .1682 114 .47 .1682 114 .47 .1682 114 .47 .1682 72 .4775 .1709
Massachusetts MA 115 .24 .0858 115 .24 .0858 115 .24 .0858 114 .181 .0647 114 .181 .0647 73 .24 .0858
Michigan MI 138 .498 .1782 115 .483 .1728 115 .483 .1728 115 .498 .1782 115 .483 .1728 72 .498 .1782
Minnesota MN† 117 .285 .1019 117 .285 .1019 117 .285 .1019 117 .2135 .0764 117 .285 .1019 73 .285 .1019
Mississippi MS† 116 .18 .0644 116 .18 .0644 116 .18 .0644 116 .17 .0608 116 .228 .0815 72 .18 .0644
Missouri MO† 116 .245 .0876 115 .245 .0876 114 .245 .0876 116 .11 .0394 116 .11 .0394 72 .245 .0876
Montana MT† 116 .2975 .1064 116 N/A N/A 116 N/A N/A 114 .0518 .0185 115 .07 .025 72 .2975 .1064
Nebraska NE 116 .291 .1041 116 .291 .1041 116 .291 .1041 116 .291 .1041 116 .291 .1041 72 .291 .1041
Nevada NV 116 .27 .0965 114 .23 .0823 114 .23 .0823 116 .064 .0229 116 .21 .0751 72 .27 .0965
New Brunswick NB 114 .4319 .1545 114 .3038 .1087 114 .3038 .1087 114 .1873 .067 114 .4319 .1545 72 .4319 .1545
New Hampshire NH 110 .222 .0795 110 N/A N/A 110 N/A N/A 110 .222 .0795 110 .222 .0795 72 .222 .0795
New Jersey NJ 112 .493 .1764 113 .423 .1514 113 .423 .1514 113 .3705 .1325 113 N/A N/A 73 .493 .1764
New Mexico NM 116 .21 .0751 114 N/A N/A 114 N/A N/A 116 N/A N/A 115 N/A N/A 72 N/A N/A
New York NY† 114 .3955 .1415 114 .413 .1477 114 .413 .1477 114 .24 .0858 114 N/A N/A 72 N/A N/A
Newfoundland NL 118 .2656 .095 119 .2097 .075 114 N/A N/A 117 .1957 .07 114 N/A N/A 72 N/A N/A
North Carolina NC† 116 .404 .1445 116 .404 .1445 116 .404 .1445 116 .404 .1445 116 .404 .1445 72 .404 .1445
North Dakota ND 116 .23 .0823 116 .23 .0823 116 N/A N/A 116 .23 .0823 116 .23 .0823 72 .23 .0823
Nova Scotia NS 114 .4305 .154 115 .4333 .155 114 N/A N/A 114 .1957 .07 114 .4305 .154 72 .4305 .154
Ohio OH† 156 .47 .1682 156 .385 .1377 156 .385 .1377 156 .47 .1682 130 .47 .1682 72 .47 .1682
Oklahoma OK 116 .19 .068 116 .19 .068 116 .19 .068 116 .16 .0573 116 .05 .0179 72 .19 .068
* Surcharge
† FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES. ** Period rate change is effective
FOR IMPORTANT NOTICES AND THE MOST RECENT JURISDICTION MEMOS, GO TO WWW.IFTACH.ORG AND CLICK IMPORTANT NOTICES.
N/C = No Change IFTA-105 (6/24)
