Mississippi
Ranks 38 of 51 on state gasoline taxes: 24.4¢ per gallon against a 33.1¢ average.
- Gasoline · state 24.4¢
- Diesel · state 24.4¢
- 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 | 24.0¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.4¢ |
| Environmental Protection Feeinside "other" above · FTA booklet | 0.40¢ |
| Seawall Taxinside "other" above · FTA booklet | 3.00¢ |
| Federal + state, before local and price-based taxes | 42.8¢ |
Diesel
| Federal exciseincl. 0.1¢ LUST | 24.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 24.0¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.4¢ |
| Environmental Protection Feeinside "other" above · FTA booklet | 0.40¢ |
| Seawall Taxinside "other" above · FTA booklet | 3.00¢ |
| Federal + state, before local and price-based taxes | 48.8¢ |
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: Import into State, First Receipt into Storage into Terminal or Refinery Diesel: At the terminal rack Aviation Fuel: Import into State, First Receipt into Storage into Terminal or Refinery Jet Fuel: At the terminal rack
- Rate reported
- Gasoline: 24 cents until July 30, 2027; 27 cents from July 1, 2027 forward / Diesel: Clear Diesel is 24 cents until July 30, 2027 then 27 cents from July 1, 2027 forward. Dyed diesel is 5.75 cents
- Gallons basis
- Calculation basis: Net Gallons Please provide the reference information: see MS Code 27-55-11
- 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?: Environmental Protection Fee of $0.004 is assessed on all gasoline and special fuel products sold to a retail dealer or user. Section 49-17-407 of Mississippi Code
- Rate updates
- Please list any rate updates for your state: Gasoline & Clear Diesel: Period Excise Tax Rate Per Gallon Through June 30, 2025 18 cents July 1, 2025 through June 30, 2026 21 cents July 1, 2026 through June 30, 2027 24 cents July 1, 2027 forward 27 cents
- Sales tax on fuel
- Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: No
- Scheduled changes
- Gasoline & Clear Diesel: Period Excise Tax Rate Per Gallon Through June 30, 2025 18 cents July 1, 2025 through June 30, 2026 21 cents July 1, 2026 through June 30, 2027 24 cents July 1, 2027 forward 27 cents
- 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 |
24.000¢ | 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 |
0.400¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Named fee Seawall Tax |
3.000¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Seawall Tax: $0.0300/gal ↗ |
| diesel | Named fee Environmental Protection Fee |
0.400¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Environmental Protection Fee: $0.0040/gal ↗ |
| gasoline | State excise State excise |
24.000¢ | 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 |
0.400¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Named fee Seawall Tax |
3.000¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Seawall Tax: $0.0300/gal ↗ |
| gasoline | Named fee Environmental Protection Fee |
0.400¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Environmental Protection Fee: $0.0040/gal ↗ |
How the rate has moved
Gasoline
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 18.2¢ → 2024: 18.4¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 18.4¢ → 2026: 24.4¢ · series page and chart
Diesel
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 18.2¢ → 2024: 18.4¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 18.4¢ → 2026: 24.4¢ · 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.