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Use for 3rd Quarter 2024 only. IFTA Final Fuel Use Tax Rate and Rate Code Table 2 IFTA-105.1 Note: Only use this rate schedule for the Period July 1 - September 30, 2024 A (A-55) B (E-85) F (M-85) H (Gasohol) L (LNG) M (Methanol) 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 105 .29 .1053 105 .29 .1053 105 .29 .1053 105 .29 .1053 104 .08 .029 105 .29 .1053 Alberta AB† 103 .3578 .13 103 .3578 .13 103 .3578 .13 103 .3578 .13 103 N/A N/A 103 .3578 .13 Arizona AZ† 103 N/A N/A 103 .18 .0655 103 .18 .0655 103 .18 .0655 103 N/A N/A 103 N/A N/A Arkansas AR† 103 N/A N/A 103 .247 .0898 103 .247 .0898 103 .247 .0898 103 .05 .0182 103 .247 .0898 British Columbia BC† 103 .9837 .3574 103 .8838 .3211 103 .278 .101 103 .8838 .3211 103 .5901 .2144 103 .2416 .0878 California CA† 104 1.023 .3717 103 .09 .0327 103 .09 .0327 103 N/A N/A 103 .1017 .037 103 .09 .0327 Colorado CO 103 .26 .0945 103 .26 .0945 103 .26 .0945 103 .26 .0945 103 .12 .0436 103 .26 .0945 Connecticut CT† 103 .25 .0909 103 .25 .0909 103 .25 .0909 103 .25 .0909 103 .26 .0945 103 .25 .0909 Delaware DE 103 .22 .0799 103 .22 .0799 103 .22 .0799 103 .23 .0836 103 .22 .0799 103 .23 .0836 Florida FL† 103 N/A N/A 103 N/A N/A 103 N/A N/A 104 .396 .1438 103 N/A N/A 103 N/A N/A Georgia GA† 109 .323 .1173 109 .323 .1173 109 .323 .1173 109 .323 .1173 109 .323 .1173 109 .323 .1173 Idaho ID† 103 .32 .1162 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 .349 .1268 103 N/A N/A Illinois IL† 103 .666 .242 103 .666 .242 103 .666 .242 103 .666 .242 103 .716 .2602 103 .666 .242 Indiana IN† 146 .35 .1272 146 .35 .1272 146 .35 .1272 181 .35 .1272 177 .59 .2144 181 .35 .1272 Indiana* IN† 146 N/A N/A 146 N/A N/A 146 N/A N/A 181 N/A N/A 177 N/A N/A 181 N/A N/A Iowa IA† 104 .30 .109 104 .255 .0927 104 .30 .109 104 .30 .109 104 .325 .1181 104 .30 .109 Kansas KS 103 .26 .0945 103 .17 .0617 103 .24 .0872 103 .24 .0872 103 .26 .0945 103 .26 .0945 Kentucky KY 205 .234 .085 205 .264 .0958 205 .264 .0958 205 .264 .0958 205 .234 .085 205 .264 .0958 Kentucky* KY 206 .112 .0407 206 .048 .0175 206 .048 .0175 206 .048 .0175 206 .112 .0407 206 .048 .0175 Louisiana LA† 103 .20 .0726 103 .20 .0726 103 .20 .0726 103 .20 .0726 103 .20 .0726 103 .20 .0726 Maine ME 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A 104 .178 .0646 104 .147 .0534 Manitoba MB† 104 N/A N/A 104 N/A N/A 104 N/A N/A 104 N/A N/A 104 N/A N/A 104 N/A N/A Maryland MD† 103 N/A N/A 103 .461 .1675 103 N/A N/A 103 .461 .1675 103 .461 .1675 103 .461 .1675 Massachusetts MA 104 .24 .0872 104 .24 .0872 104 .24 .0872 104 .24 .0872 103 .217 .0788 104 .24 .0872 Michigan MI 103 .49 .1781 103 .471 .1711 103 .471 .1711 103 .471 .1711 103 .49 .1781 103 .471 .1711 Minnesota MN† 104 .285 .1035 104 .2025 .0736 104 N/A N/A 104 .285 .1035 104 .171 .0622 104 .285 .1035 Mississippi MS† 103 .18 .0655 103 .18 .0655 103 .18 .0655 103 .18 .0655 103 .18 .0655 103 .18 .0655 Missouri MO† 103 N/A N/A 103 .27 .098 103 .27 .098 103 .27 .098 103 .11 .04 103 N/A N/A Montana MT† 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A Nebraska NE 103 .296 .1075 103 .296 .1075 103 .296 .1075 103 .296 .1075 103 .296 .1075 103 .296 .1075 Nevada NV 103 .19 .069 103 .23 .0836 103 N/A N/A 103 .23 .0836 103 .27 .098 103 .23 .0836 New Brunswick NB 103 .4252 .1545 103 .2992 .1087 103 .2992 .1087 103 .2992 .1087 103 .4252 .1545 103 .2992 .1087 New Hampshire NH 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 .222 .0807 103 N/A N/A New Jersey NJ 104 .423 .1537 104 .423 .1537 104 .423 .1537 104 .423 .1537 104 N/A N/A 104 .423 .1537 New Mexico NM 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A New York NY† 103 .413 .15 103 N/A N/A 103 .413 .15 103 .413 .15 103 N/A N/A 103 .413 .15 Newfoundland NL 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 N/A N/A North Carolina NC† 103 .404 .1467 103 .404 .1467 103 .404 .1467 103 .404 .1467 103 .404 .1467 103 .404 .1467 North Dakota ND 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 .23 .0836 103 N/A N/A 103 N/A N/A Nova Scotia NS 103 N/A N/A 103 N/A N/A 103 N/A N/A 103 .4266 .155 103 .4239 .154 103 N/A N/A Ohio OH† 129 .47 .1708 129 .385 .1399 129 .385 .1399 129 .385 .1399 129 .47 .1708 129 .385 .1399 Oklahoma OK 103 .19 .069 103 .19 .069 103 .19 .069 103 .19 .069 103 .05 .0182 103 .19 .069 * 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-105.1 (9/24) Page 1 of 4
