North Carolina
Ranks 10 of 51 on state gasoline taxes: 41.3¢ per gallon against a 33.1¢ average.
- Gasoline · state 41.3¢
- Diesel · state 41.3¢
- 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 | 41.0¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.3¢ |
| Gasoline and Oil Inspection feeinside "other" above · FTA booklet | 0.25¢ |
| Federal + state, before local and price-based taxes | 59.7¢ |
Diesel
| Federal exciseincl. 0.1¢ LUST | 24.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 41.0¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.3¢ |
| Gasoline and Oil Inspection feeinside "other" above · FTA booklet | 0.25¢ |
| Federal + state, before local and price-based taxes | 65.7¢ |
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: 41.0 cents per gallon excise tax and .0025 cents per gallon inspection tax / Diesel: 41.0 cents per gallon excise tax and .0025 cents per gallon inspection tax
- Gallons basis
- Calculation basis: Billed Gallons Please provide the reference information: North Carolina motor fuel tax is calculated based on billed gallons. This is administered through Departmental policy.
- 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?: Pursuant to N.C.G.S. § 119-18(a), an inspection tax of $.0025 (¼ of 1¢) per gallon is levied on all fuel regardless of whether excise tax is imposed.
- Rate updates
- Please list any rate updates for your state: For the year beginning 01/01/2026 the excise tax rate was calculated to be: 41.0 cents per gallon.
- 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?: North Carolina does not impose a sales tax on gasoline or clear diesel. Sales tax is charged for dyed diesel at the time of purchase. The State sales tax rate is set statutorily pursuant to N.C.G.S. § 105-164.4 with a State rate of 4.75%, plus applicable local rates that range from 2.00% to 2.75%. The North Carolina total sales tax rates range from 6.75% to 7.5% as of July 1, 2024. Pursuant to N.C.G.S. § 105-164.13(11), sales and use tax is deducted from a claim for refund on motor fuel for which the per-gallon excise tax had been paid.
- Scheduled changes
- For the year beginning 01/01/2026 the excise tax rate was calculated to be: 41.0 cents per gallon.
- 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 |
41.000¢ | 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 |
0.250¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Named fee Gasoline and Oil Inspection fee |
0.250¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Gasoline and Oil Inspection fee: $0.0025/gal ↗ |
| gasoline | State excise State excise |
41.000¢ | 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 |
0.250¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Named fee Gasoline and Oil Inspection fee |
0.250¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
EIA note: Gasoline and Oil Inspection fee: $0.0025/gal ↗ |
How the rate has moved
Gasoline
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 22.6¢ → 2024: 40.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 37.8¢ → 2026: 41.3¢ · series page and chart
Diesel
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 22.6¢ → 2024: 40.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 37.8¢ → 2026: 41.3¢ · 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.