Minnesota

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: Distributor/Wholesaler Level Diesel: Distributor/Wholesaler Level Aviation Fuel: Distributor/Wholesaler Level Jet Fuel: Distributor/Wholesaler Level

Rate reported

Gasoline: $0.326 - new rate January 1, 2027 $0.328 / Diesel: $0.326 - new rate January 1, 2027 $0.328

Gallons basis

Calculation basis: Gross Gallons Please provide the reference information: 296A.15 states that gasoline must be reported on gross volume basis and all products other than gasoline must be reported as originally invoiced. 239.79 states specifically what products are supposed to be reported on gross gallon volume basis and all others can be reported as invoiced. Please see highlighted types of product below in 239.79 for verification. Because 239.79 specifically states the types of products that have to be reported on a gross volume basis, their law would supersede 296A and taxpayers would have

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?: §239.101 Subd. 3. Petroleum inspection fee; appropriation, uses. (a) An inspection fee is imposed (1) on petroleum products when received by the first licensed distributor, and (2) on petroleum products received and held for sale or use by any person when the petroleum products have not previously been received by a licensed distributor. The petroleum inspection fee is $1 for every 1,000 gallons received. The commissioner of revenue shall collect the fee. The revenue from 89 cents of the fee is appropriated to the commissioner of commerce for the cost of operations of the Division of Weights and Measures and petroleum supply monitoring. The remainder of the fee must be deposited in the general fund. §115C.08 Petroleum Tank Fund Minnesota has a Clean Up Fee that is $0.02/gallon on all products that is fund based and when the fund falls below $4,000,000, the fee is collected for a 4 month period to replenish the fund.

Rate updates

Please list any rate updates for your state: January 1, 2027 new rate to go into effect. The 2023 legislature passed a law where our rates will change annually based upon the percentage of increase to the Minnesota Highway Construction Cost Index for the 12-month period 2 years prior ending on June 30th. The rate will be posted on August 1 each year with the rates effective January 1st. Beginning January 1st, 2026, the rate increase will be capped at 3%.

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?: Motor fuels and other petroleum products are subject to either petroleum tax or sales and use tax, but never both. Petroleum tax applies to fuel used in licensed motor vehicles. Fuels for off- highway use are subject to either sales tax or petroleum tax. Please see sales tax fact sheet 116 for further details.

Scheduled changes

January 1, 2027 new rate to go into effect. The 2023 legislature passed a law where our rates will change annually based upon the percentage of increase to the Minnesota Highway Construction Cost Index for the 12-month period 2 years prior ending on June 30th. The rate will be posted on August 1 each year with the rates effective January 1st. Beginning January 1st, 2026, the rate increase will be

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

• Alexandria, MN
• Duluth, MN
• Mankato, MN
• Marshall, MN
• Minneapolis, MN
• Moorhead, MN
• Pn Bnd/Flnthlsrs, MN
• Rochester, MN
• Roseville/Magellan, MN
• Sauk Centre, MN
• St. Paul/Marathon, MN