Florida

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.

County and city taxes on top

cents above the 15.9 cent statewide minimum (ninth-cent, local option and additional local option above the minimum)

Florida DOR 2026 Fuel Tax Rates, Exhibit B

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: Exempt Jet Fuel: Exempt

Rate reported

Gasoline: Section 206.41, Florida Statutes / Diesel: 206.87, Florida Statutes

Gallons basis

Calculation basis: Net Gallons Please provide the reference information: Fuel taxes are calculated on net gallons pursuant to ss. 206.41(1), 206.87(1), F.S.

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?: Inspection Fee – The fee is administered under Chapter 206.41(1)(h), Florida Statues. The fee equals $.00125 per gallon and is assessed on motor fuel. Environmental Fees(Inland Protection, Water Quality, and Coastal Protection) - The fees are administered under Chapters 206.9935, Florida Statues. The total environmental fee is $.02071 per gallon.

Rate updates

Please list any rate updates for your state: 2026 Rate Update (includes state and local option taxes) Fuel –  Motor Fuel (gasoline, fuel grade ethanol, and gasohol): State = $.22 per gallon, Inspection Fee = $.00125 per gallon / Local Option = varies by county – see link below) https://floridarevenue.com/taxes/Documents/fuel_charts/25B05-05_chart.pdf  Diesel: State = $.22 per gallon / Local Option = $.169 per gallon) ❖ Both products, except E00 and B00 are liable for pollutants tax of $.02071 per gallon (includes inland protection, water quality, and coastal protection).

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: Yes If so, how are the rates calculated? How often does the rate change? Is tax imposed on volume or value and when is it collected?: Sales and discretionary tax are charged on dyed diesel fuel used off road. Undyed diesel fuel may also be liable for sales tax if used off-road and the on-road taxes were paid to a supplier and refunded to the taxpayer. Tax is calculated on the total price of the product. The tax rates may change on an annual basis.

Scheduled changes

State rate re-set each January 1 (CPI); the DOR publishes the county chart each December.

Confidence

high

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

• Cape Canaveral, FL
• Ft. Lauderdale, FL
• Islamorada, FL
• Jacksonville, FL
• Lakeland, FL
• Miami, FL
• Niceville, FL
• Orlando, FL
• Panama City, FL
• Pensacola, FL
• Pt. Everglades, FL
• St. Marks, FL
• Taft, FL
• Tampa, FL
• West Palm Beach, FL