Michigan
Ranks 6 of 51 on state gasoline taxes: 53.4¢ per gallon against a 33.1¢ average.
- Gasoline · state 53.4¢
- Diesel · state 53.4¢
- Taxed at terminal rack
- 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 | 52.4¢ |
| Other state taxes and feesEIA · 2026-07-01 | 1.0¢ |
| Environmental protection regulatory feeinside "other" above · FTA booklet | 1.00¢ |
| Federal + state, before local and price-based taxes | 71.8¢ |
Diesel
| Federal exciseincl. 0.1¢ LUST | 24.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 52.4¢ |
| Other state taxes and feesEIA · 2026-07-01 | 1.0¢ |
| Environmental protection regulatory feeinside "other" above · FTA booklet | 1.00¢ |
| Federal + state, before local and price-based taxes | 77.8¢ |
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, Import into State Diesel: At the terminal rack, Import into State Aviation Fuel: At the terminal rack, Import into State Jet Fuel: At the terminal rack, Import into State
- Rate reported
- Gasoline: .524 / Diesel: .524
- Gallons basis
- Calculation basis: Gross Gallons Please provide the reference information: Tax is calculated on gross gallons per MCL 207.1028
- 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?: Michigan imposes other regulatory fees, like a 1¢■per■gallon Environmental Protection fee on refined petroleum products sold in-state. However, this applies only to refined petroleum (such as gasoline and diesel), not propane. MCL 324.21508
- Rate updates
- Please list any rate updates for your state: Effective January 1, 2026, all motor fuel is taxed at the rate of $0.524 per gallon and alternative fuel is taxed at $0.524 per gallon or gallon equivalent.
- Sales tax on fuel
- Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: No
- Scheduled changes
- Effective January 1, 2026, all motor fuel is taxed at the rate of $0.524 per gallon and alternative fuel is taxed at $0.524 per gallon or gallon equivalent.
- 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.
| Product | Component | Amount | In force | Source | Citation |
|---|---|---|---|---|---|
| diesel | State excise State excise |
52.400¢ | 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 |
1.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Named fee Environmental protection regulatory fee |
1.000¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Environmental protection regulatory fee: $0.0100/gal all products ↗ |
| gasoline | State excise State excise |
52.400¢ | 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 |
1.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Named fee Environmental protection regulatory fee |
1.000¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Environmental protection regulatory fee: $0.0100/gal all products ↗ |
How the rate has moved
Gasoline
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 15.0¢ → 2024: 30.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 35.5¢ → 2026: 53.4¢ · series page and chart
Diesel
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 15.0¢ → 2024: 30.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 37.4¢ → 2026: 53.4¢ · 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.