New Jersey
Ranks 7 of 51 on state gasoline taxes: 49.2¢ per gallon against a 33.1¢ average.
- Gasoline · state 49.2¢
- Diesel · state 56.2¢
- Taxed at terminal rack
- As of 2026-07-01
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 | 10.5¢ |
| Other state taxes and feesEIA · 2026-07-01 | 38.7¢ |
| Federal + state, before local and price-based taxes | 67.6¢ |
Diesel
| Federal exciseincl. 0.1¢ LUST | 24.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 13.5¢ |
| Other state taxes and feesEIA · 2026-07-01 | 42.7¢ |
| Federal + state, before local and price-based taxes | 80.6¢ |
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: Other Aviation Fuel - Other (please specify): When sold to a reseller that isn’t an Aviation Fuel Dealer or isn’t a Supplier, or to the end user (aircraft). Jet Fuel: Other Jet Fuel - Other (please specify): When sold to a reseller that isn’t an Aviation Fuel Dealer or isn’t a Supplier, or to the end user (aircraft).
- Rate reported
- Gasoline: 10.5 cents per gallon plus a changing rate per gallon PGRT / Diesel: 13.5 cents per gallon plus a changing rate per gallon PGRT
- Gallons basis
- Calculation basis: Billed Gallons Please provide the reference information: 54:39-104 — Measurement by invoiced gallons of fuel removed. a. The tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) on the use of motor fuel and aviation fuel shall be measured by invoiced gallons of fuel removed, other than by a bulk transfer:
- 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?: N.J.S.A. 58:10-23.11 The Spill Compensation and Control Act The Spill Compensation and Control Tax rate is $0.023 per barrel tax on the first transfer of petroleum products.
- Rate updates
- Please list any rate updates for your state: MFT: None PGRT 2026 only: Gas/LPG - .386; Diesel - .426; Fuel Oil - .124; Aviation Fuel - .04; Other - 7%
- Sales tax on fuel
- Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: No
- Scheduled changes
- MFT: None PGRT 2026 only: Gas/LPG - .386; Diesel - .426; Fuel Oil - .124; Aviation Fuel - .04; Other - 7%
- 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 |
13.500¢ | 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 |
42.650¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | State excise State excise |
10.500¢ | 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 |
38.650¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
How the rate has moved
Gasoline
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 10.5¢ → 2024: 42.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 14.6¢ → 2026: 49.2¢ · series page and chart
Diesel
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 13.5¢ → 2024: 49.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 17.6¢ → 2026: 56.2¢ · 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.