Colorado

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.

Download every state (CSV) Open the tax map

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: At the terminal rack, First Importation Diesel: At the terminal rack, First Importation Aviation Fuel: At the terminal rack, First Importation Jet Fuel: At the terminal rack, First Importation

Rate reported

Gasoline: 22¢ per gallon / Diesel: 20.5¢ per gallon

Gallons basis

Calculation basis: Gross Gallons Please provide the reference information: C.R.S. 39-27-101 “Gallons” means gallons as measured on a gross gallon basis, as defined in section 8-20- 201 (3), except for LPG is taxed based on a “net gallon” basis. C.R.S. 39-27-101 (11)(b).

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?: Information as of 9/17/2026 Fuel Fees and Surcharge Rates Bridge and Tunnel Impact (BTI) Fee³ Environmental Response Surcharge (ERS)²,■,■,■ Fuel Impact Reduction Fee (FIRF)²,■ Liquefied Petroleum Gas and Natural Gas (LPG/NG) Inspection Fee²,■ Perfluoroalkyl and Polyfluoroalkyl Substances Fee (PFAS)²,■,¹■ Road Usage Fee (RUF)■ July 2023 through August 2023 $0.03¹ $0.00625■ N/A $0.001250 $0.003125¹■ $0.03¹ Sept 2023 through June 2024 $0.03 $0.00625■ $0.006125 $0.001250 $0.003125¹■ $0.03 July 2024 through June 2025 $0.04¹ $0.0125¹,■ $0.006125 $0.001250 $0.003125¹■ $0.04¹ July 2025 through June 2026 $0.07¹ $0.0125■ $0.006125 $0.001250 $0.003125¹■ $0.05¹ July 2026 through Sept 2026 $0.07 $0.0125■ $0.006125 $0.001250 $0.003125¹■ $0.06¹ Oct 2026 through June 2027 $0.07 $0.009375¹,■ $0.006125 $0.001250 $0.003125¹■ $0.06 July 2027 through June 2028 $0.08¹ $0.009375■ $0.006125 $0.001250 $0.003125¹■ $0.07¹ July 2028 through June 2032 $0.08 $0.009375■ $0.006125 $0.001250 $0.003125¹■ $0.08¹ Notes: ¹ Indicates rate change. ² Government sales are not exempt from these fees. ³ The BTI is charged on special fuel only. Dyed special fuel is excluded. ■ ERS is charged on gasoline and special fuel including dyed special fuel, but is not charged on CNG, LNG or LPG. ■ Dyed special fuel is sold to a railroad for rail use is exempt from the ERS fee but not exempt from the PFAS fee. ■ The LPG/NG inspection fee is charged on CNG, LNG and LPG. ■ The PFAS & FIRF fees are charged on gasoline and special fuel including dyed special fuel, but is not charged on aviation jet fuel, aviation gasoline, CNG, LNG or LPG. ■ The RUF

Rate updates

Please list any rate updates for your state: ERS decreased to $0.009375 per gallon effective Oct 1, 2026

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: No

Scheduled changes

ERS decreased to $0.009375 per gallon effective Oct 1, 2026

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.

How the rate has moved

Rack markets this stack applies to

• Colorado Springs, CO
• Denver, CO
• Fountain, CO
• Grand Junction, CO
• La Junta, CO