Arkansas
Ranks 36 of 51 on state gasoline taxes: 25.0¢ per gallon against a 33.1¢ average.
- Gasoline · state 25.0¢
- Diesel · state 28.8¢
- Taxed at first receiver
- As of 2026-10-29
What sits between the rack and the pump
Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.
Gasoline
| Federal exciseincl. 0.1¢ LUST | 18.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 24.7¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.3¢ |
| Environmental Assurance feeinside "other" above · FTA booklet | 0.30¢ |
| Federal + state, before local and price-based taxes | 43.4¢ |
Diesel
| Federal exciseincl. 0.1¢ LUST | 24.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 28.5¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.3¢ |
| Environmental Assurance feeinside "other" above · FTA booklet | 0.30¢ |
| Federal + state, before local and price-based taxes | 53.2¢ |
The state's own answers
From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.
- Point of taxation
- Select all that apply for each fuel type: Gasoline: Other Gasoline - Other (please specify): First Receiver Below the Rack Diesel: Other Diesel - Other (please specify): First Receiver Below the Rack Aviation Fuel: Other Aviation Fuel - Other (please specify): Final Consumer – subject to Arkansas Sales and Use Tax not Motor Fuel Tax Jet Fuel: Other Jet Fuel - Other (please specify): Final Consumer – subject to Arkansas Sales and Use Tax not Motor Fuel Tax
- Rate reported
- Gasoline: .247 per gallon / Diesel: .285 gallon
- Gallons basis
- Calculation basis: Net Gallons Please provide the reference information: Arkansas Motor Fuel Schedules and XML Developer Guide (www.arkansas .gov/motorfuel)
- Fees
- What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: 8-7-906. Petroleum environmental assurance fee. The maximum rate for the fee shall be at a rate of three-tenths of one cent (0.3cent) or .003 for per each gallon of fuel. The fee shall be paid by the first distributor or supplier receiving fuel from a terminal in this state, or, if the fuel will never be stored in a terminal in this state, then by the distributor or supplier who first imports fuel into this state by tank truck.
- Rate updates
- Please list any rate updates for your state: N/A
- Sales tax on fuel
- Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: No
- Confidence
- medium
Every component in force, with its source
Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.
| Product | Component | Amount | In force | Source | Citation |
|---|---|---|---|---|---|
| diesel | State excise State excise |
28.500¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Other state taxes and fees Other state taxes and fees |
0.300¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Named fee Environmental Assurance fee |
0.300¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Environmental Assurance fee: $0.0030/gal ↗ |
| gasoline | State excise State excise |
24.700¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Other state taxes and fees Other state taxes and fees |
0.300¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Named fee Environmental Assurance fee |
0.300¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Environmental Assurance fee: $0.0030/gal ↗ |
How the rate has moved
Gasoline
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 18.7¢ → 2024: 24.7¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 21.8¢ → 2026: 25.0¢ · series page and chart
Diesel
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 18.7¢ → 2024: 28.5¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 22.8¢ → 2026: 28.8¢ · series page and chart
Rack markets this stack applies to
Sources: EIA, Federal and state motor fuels taxes (public domain); Federation of Tax Administrators, Motor Fuel Tax Information by State; FHWA Highway Statistics MF-205; state revenue agencies as cited. Not tax advice.
Rates are pipeline line-haul transcribed from published FERC tariffs; every figure cites its tariff and item. Cost to serve (netback) adds origin spot price and destination fees. "Confirmed" links match a tariff delivery point to the facility; "same city" means the point is in the facility's city — plausible, not proof; "per research" means the facility's research profile names the pipeline as an outlet.