Motor Fuels Tax Rate


The North Carolina motor fuels tax for gasoline, diesel, and alternative fuels will decrease from 37.5 cents to 36.5 cents per gallon for the period July 1, 2014 through December 31, 2014, Department of Revenue Secretary Lyons Gray announced today. This information is an amendment to the previous tax rate information released June 16, 2014.

The tax rate is computed using a flat rate of 17.5 cents per gallon and a variable wholesale component. The variable wholesale component is either 3.5 cents or 7 percent of the average wholesale price of motor fuel during the preceding six-month base period, whichever is greater. The average wholesale price is a weighted average of the wholesale prices of gasoline and No. 2 diesel fuel. The average price for the last base period was $2.7148 cents per gallon.

The rate should be used beginning with the gasoline, diesel, and alternative fuels reports for July 2014 that are to be filed with the Department of Revenue in August 2014. The state motor fuels tax is included in the retail price paid by consumers at the pump.

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