Enlarge image | Use for 2nd 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 April 1 - June 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 104 .29 .1037 104 .29 .1037 104 .29 .1037 104 .29 .1037 103 .08 .0286 104 .29 .1037 Alberta AB† 102 .3634 .13 102 .3634 .13 102 .3634 .13 102 .3634 .13 102 N/A N/A 102 .3634 .13 Arizona AZ† 102 N/A N/A 102 .18 .0644 102 .18 .0644 102 .18 .0644 102 N/A N/A 102 N/A N/A Arkansas AR† 102 N/A N/A 102 .247 .0884 102 .247 .0884 102 .247 .0884 102 .05 .0179 102 .247 .0884 British Columbia BC† 102 .9991 .3574 102 .8976 .3211 102 .2823 .101 102 .8976 .3211 102 .5993 .2144 102 .2454 .0878 California CA† 103 1.089 .3895 102 .09 .0322 102 .09 .0322 102 N/A N/A 102 .1017 .0364 102 .09 .0322 Colorado CO 102 .25 .0895 102 .25 .0895 102 .25 .0895 102 .25 .0895 102 .12 .0429 102 .25 .0895 Connecticut CT† 102 .25 .0895 102 .25 .0895 102 .25 .0895 102 .25 .0895 102 .26 .093 102 .25 .0895 Delaware DE 102 .22 .0787 102 .22 .0787 102 .22 .0787 102 .23 .0823 102 .22 .0787 102 .23 .0823 Florida FL† 102 N/A N/A 102 N/A N/A 102 N/A N/A 103 .396 .1416 102 N/A N/A 102 N/A N/A Georgia GA† 108 .323 .1155 108 .323 .1155 108 .323 .1155 108 .323 .1155 108 .323 .1155 108 .323 .1155 Idaho ID† 102 .32 .1144 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 .349 .1248 102 N/A N/A Illinois IL† 102 .65 .2325 102 .65 .2325 102 .65 .2325 102 .65 .2325 102 .70 .2503 102 .65 .2325 Indiana IN† 145 .34 .1216 145 .34 .1216 145 .34 .1216 180 .34 .1216 176 .57 .2039 180 .34 .1216 Indiana* IN† 145 N/A N/A 145 N/A N/A 145 N/A N/A 180 N/A N/A 176 N/A N/A 180 N/A N/A Iowa IA† 103 .30 .1074 103 .245 .0876 103 .30 .1074 103 .30 .1074 103 .325 .1163 103 .30 .1074 Kansas KS 102 .26 .093 102 .17 .0608 102 .24 .0858 102 .24 .0858 102 .26 .093 102 .26 .093 Kentucky KY 203 .257 .0919 203 .287 .1026 203 .287 .1026 203 .287 .1026 203 .257 .0919 203 .287 .1026 Kentucky* KY 204 .124 .0444 204 .053 .019 204 .053 .019 204 .053 .019 204 .124 .0444 204 .053 .019 Louisiana LA† 102 .20 .0715 102 .20 .0715 102 .20 .0715 102 .20 .0715 102 .20 .0715 102 .20 .0715 Maine ME 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 103 .178 .0636 103 .147 .0525 Manitoba MB† 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 Maryland MD† 102 N/A N/A 102 .47 .1682 102 N/A N/A 102 .47 .1682 102 .47 .1682 102 .47 .1682 Massachusetts MA 103 .24 .0858 103 .24 .0858 103 .24 .0858 103 .24 .0858 102 .181 .0647 103 .24 .0858 Michigan MI 102 .498 .1782 102 .483 .1728 102 .483 .1728 102 .483 .1728 102 .498 .1782 102 .483 .1728 Minnesota MN† 103 .285 .1019 103 .2025 .0724 103 N/A N/A 103 .285 .1019 103 .171 .0612 103 .285 .1019 Mississippi MS† 102 .18 .0644 102 .18 .0644 102 .18 .0644 102 .18 .0644 102 .18 .0644 102 .18 .0644 Missouri MO† 102 N/A N/A 102 .245 .0876 102 .245 .0876 102 .245 .0876 102 .11 .0394 102 N/A N/A Montana MT† 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A Nebraska NE 102 .291 .1041 102 .291 .1041 102 .291 .1041 102 .291 .1041 102 .291 .1041 102 .291 .1041 Nevada NV 102 .19 .068 102 .23 .0823 102 N/A N/A 102 .23 .0823 102 .27 .0965 102 .23 .0823 New Brunswick NB 102 .4319 .1545 102 .3038 .1087 102 .3038 .1087 102 .3038 .1087 102 .4319 .1545 102 .3038 .1087 New Hampshire NH 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 .222 .0795 102 N/A N/A New Jersey NJ 103 .423 .1514 103 .423 .1514 103 .423 .1514 103 .423 .1514 103 N/A N/A 103 .423 .1514 New Mexico NM 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A New York NY† 102 .413 .1477 102 N/A N/A 102 .413 .1477 102 .413 .1477 102 N/A N/A 102 .413 .1477 Newfoundland NL 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A North Carolina NC† 102 .404 .1445 102 .404 .1445 102 .404 .1445 102 .404 .1445 102 .404 .1445 102 .404 .1445 North Dakota ND 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 .23 .0823 102 N/A N/A 102 N/A N/A Nova Scotia NS 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 .4333 .155 102 .4305 .154 102 N/A N/A Ohio OH† 128 .47 .1682 128 .385 .1377 128 .385 .1377 128 .385 .1377 128 .47 .1682 128 .385 .1377 Oklahoma OK 102 .19 .068 102 .19 .068 102 .19 .068 102 .19 .068 102 .05 .0179 102 .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-105.1 (6/24) Page 1 of 4 |
Enlarge image | Use for 2nd Quarter 2024 only. IFTA-105.1 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 Ontario ON† 102 .2516 .09 102 .2516 .09 102 .2516 .09 102 .2516 .09 102 N/A N/A 102 N/A N/A Oregon OR 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A Pennsylvania PA† 102 .741 .2651 102 .413 .1477 102 .332 .1187 102 .576 .2061 102 .648 .2318 102 .289 .1034 Prince Edward Is PE† 103 .2368 .0847 103 .2368 .0847 103 .2368 .0847 103 .2368 .0847 103 .4269 .1527 103 .2368 .0847 Quebec QC 102 .5647 .202 102 .5647 .202 102 .5367 .192 102 .5367 .192 102 N/A N/A 102 .5367 .192 Rhode Island RI 102 .37 .1324 102 .37 .1324 102 .37 .1324 102 .37 .1324 102 .37 .1324 102 .37 .1324 Saskatchewan SK 102 .4194 .15 102 .4194 .15 102 .4194 .15 102 .4194 .15 102 N/A N/A 102 .4194 .15 South Carolina SC† 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 .28 .1002 102 .28 .1002 102 .28 .1002 South Dakota SD 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 .14 .0501 102 .14 .0501 Tennessee TN† 102 .26 .093 102 .26 .093 102 .26 .093 102 .26 .093 102 .21 .0751 102 .26 .093 Texas TX† 102 .20 .0715 102 .20 .0715 102 .20 .0715 102 .20 .0715 102 .15 .0536 102 .20 .0715 Utah UT† 102 .365 .1305 102 .365 .1305 102 .365 .1305 102 .365 .1305 102 .20 .0715 102 .365 .1305 Vermont VT 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A 102 N/A N/A Virginia VA† 203 .298 .1066 203 .298 .1066 203 .298 .1066 203 .298 .1066 203 .336 .1202 203 .298 .1066 Virginia* VA† 204 .15 .0536 204 .15 .0536 204 .15 .0536 204 .15 .0536 204 .169 .0604 204 .15 .0536 Washington WA† 102 .494 .1767 103 .494 .1767 102 .494 .1767 103 .494 .1767 102 N/A N/A 102 .494 .1767 West Virginia WV 102 .357 .1277 102 .357 .1277 102 .357 .1277 102 .357 .1277 102 .159 .0569 102 N/A N/A Wisconsin WI 102 .329 .1177 102 .329 .1177 102 .329 .1177 102 .329 .1177 102 .197 .0704 102 .329 .1177 Wyoming WY† 102 .24 .0858 102 .24 .0858 102 .24 .0858 102 .24 .0858 102 .24 .0858 102 .24 .0858 * 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 (6/24) Page 2 of 4 |
Enlarge image | Use for 2nd Quarter 2024 only. IFTA-105.1 K (Electricity) N (Hydrogen) Effective Rate Effective Rate Jurisdiction Date** Code Gallon Liter Date** Code Gallon Liter Alabama AL 25 N/A N/A 25 N/A N/A Alberta AB† 25 N/A N/A 25 N/A N/A Arizona AZ† 25 N/A N/A 25 N/A N/A Arkansas AR† 25 N/A N/A 25 N/A N/A British Columbia BC† 25 N/A N/A 25 N/A N/A California CA† 25 N/A N/A 25 N/A N/A Colorado CO 25 N/A N/A 25 N/A N/A Connecticut CT† 25 N/A N/A 25 N/A N/A Delaware DE 25 N/A N/A 25 N/A N/A Florida FL† 25 N/A N/A 25 N/A N/A Georgia GA† 25 N/A N/A 25 N/A N/A Idaho ID† 25 N/A N/A 25 .32 .1144 Illinois IL† 25 N/A N/A 25 N/A N/A Indiana IN† 25 .08 .0673 25 .08 .0673 Indiana* IN† 25 N/A N/A 25 N/A N/A Iowa IA† 25 .026 .0352 25 .65 .2325 Kansas KS 25 N/A N/A 25 N/A N/A Kentucky KY 25 N/A N/A 25 N/A N/A Kentucky* KY 25 N/A N/A 25 N/A N/A Louisiana LA† 25 N/A N/A 25 N/A N/A Maine ME 25 N/A N/A 25 N/A N/A Manitoba MB† 25 N/A N/A 25 N/A N/A Maryland MD† 25 N/A N/A 25 N/A N/A Massachusetts MA 25 N/A N/A 25 N/A N/A Michigan MI 25 N/A N/A 25 .498 .1782 Minnesota MN† 25 N/A N/A 25 N/A N/A Mississippi MS† 25 N/A N/A 25 N/A N/A Missouri MO† 25 N/A N/A 25 N/A N/A Montana MT† 25 N/A N/A 25 N/A N/A Nebraska NE 25 N/A N/A 25 .291 .1041 Nevada NV 25 N/A N/A 25 N/A N/A New Brunswick NB 25 N/A N/A 25 N/A N/A New Hampshire NH 25 N/A N/A 25 N/A N/A New Jersey NJ 25 N/A N/A 25 N/A N/A New Mexico NM 25 N/A N/A 25 N/A N/A New York NY† 25 N/A N/A 25 N/A N/A Newfoundland NL 25 N/A N/A 25 N/A N/A North Carolina NC† 25 N/A N/A 25 .404 .1445 North Dakota ND 25 N/A N/A 25 N/A N/A Nova Scotia NS 25 N/A N/A 25 N/A N/A Ohio OH† 25 N/A N/A 25 N/A N/A Oklahoma OK 25 N/A N/A 25 N/A N/A * 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 (6/24) Page 3 of 4 |
Enlarge image | Use for 2nd Quarter 2024 only. IFTA-105.1 K (Electricity) N (Hydrogen) Effective Rate Effective Rate Jurisdiction Date** Code Gallon Liter Date** Code Gallon Liter Ontario ON† 25 N/A N/A 25 N/A N/A Oregon OR 25 N/A N/A 25 N/A N/A Pennsylvania PA† 25 .0172 .0233 25 .576 .2061 Prince Edward Is PE† 25 N/A N/A 25 N/A N/A Quebec QC 25 N/A N/A 25 N/A N/A Rhode Island RI 25 N/A N/A 25 N/A N/A Saskatchewan SK 25 N/A N/A 25 N/A N/A South Carolina SC† 25 N/A N/A 25 N/A N/A South Dakota SD 25 N/A N/A 25 N/A N/A Tennessee TN† 25 N/A N/A 25 N/A N/A Texas TX† 25 N/A N/A 25 N/A N/A Utah UT† 25 N/A N/A 25 .20 .0715 Vermont VT 25 N/A N/A 25 N/A N/A Virginia VA† 25 N/A N/A 25 N/A N/A Virginia* VA† 25 N/A N/A 25 N/A N/A Washington WA† 25 N/A N/A 25 N/A N/A West Virginia WV 25 N/A N/A 25 .248 .0887 Wisconsin WI 25 N/A N/A 25 N/A N/A Wyoming WY† 25 .24 .3249 25 .24 .0858 * 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 (6/24) Page 4 of 4 |