Texas

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: At the terminal rack Diesel: At the terminal rack Aviation Fuel: At the terminal rack Jet Fuel: At the terminal rack

Rate reported

Gasoline: 20 cents per gallon / Diesel: 20 cents per gallon

Gallons basis

Calculation basis: Net Gallons Please provide the reference information: Texas calculates gasoline and diesel fuel tax based on net gallons. Texas Tax Code Section 162.102. Tax Rate (gasoline tax) (http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.162.htm#162.102) Texas Tax Code Section 162.202. Tax Rate (diesel fuel tax) (https://statutes.capitol.texas.gov/?tab=1&code=TX&chapter=TX.162&artSec=162.202)

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?: Petroleum Product Delivery Fee - The Texas Petroleum Products Delivery Fee is imposed, collected, and paid to the state by licensed suppliers. The fee is assessed when petroleum products are withdrawn from the bulk facility and delivered into a cargo tank or barge or imported into this state in a cargo tank or barge for delivery to another location for distribution or sale. Texas Water Code Section 26.3574 (https://statutes.capitol.texas.gov/?tab=1&code=WA&chapter=WA.26&artSec=26.3574) The Texas Commission on Environmental Quality (TCEQ) determines petroleum products delivery fees. The Commission by rule shall set the amount of the fee in an amount not to exceed the amount necessary to cover the agency's costs of administering this provision. Petroleum Products Delivery Fee (https://comptroller.texas.gov/taxes/fuels/delivery-fee.php) "Petroleum product" means a petroleum product that is obtained from distilling and processing crude oil and that is capable of being used as a fuel for the propulsion of a motor vehicle or aircraft, including motor gasoline, gasohol, other alcohol blended fuels, aviation gasoline, kerosene, distillate fuel oil, and #1 and #2 diesel. The term does not include naphtha-type jet fuel, kerosene-type jet fuel, or a petroleum product destined for use in chemical manufacturing or feedstock of that manufacturing.

Rate updates

Please list any rate updates for your state: The current rates for gasoline, diesel fuel, aviation fuel, and/or jet fuel have been in effect since September 1, 1991. The imposition of tax on CNG and LNG moved to the person dispensing the CNG and LNG into a motor vehicle on September 1, 2013. Prior to September 1, 2013, CNG and LNG users were required to obtain a prepaid LG decal. Beginning September 1, 2015, no state motor fuels tax assessed on liquefied gas (propane or butane).

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: No

Scheduled changes

The current rates for gasoline, diesel fuel, aviation fuel, and/or jet fuel have been in effect since September 1, 1991. The imposition of tax on CNG and LNG moved to the person dispensing the CNG and LNG into a motor vehicle on September 1, 2013. Prior to September 1, 2013, CNG and LNG users were required to obtain a prepaid LG decal. Beginning September 1, 2015, no state motor fuels tax assessed

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

• Abilene, TX
• Amarillo, TX
• Austin, TX
• Bay City, TX
• Beaumont, TX
• Big Spring, TX
• Brownsville, TX
• Bryan, TX
• Caddo Mills, TX
• Center, TX
• Corpus Christi, TX
• Crane, TX
• Dallas Metro, TX
• Eastland, TX
• Edinburg, TX
• El Paso, TX
• Frost, TX
• Gulf Coast, TX
• Harlingen, TX
• Hearne, TX
• Hidalgo, TX
• Houston, TX
• Laredo, TX
• Lubbock, TX
• Midland/Odessa, TX
• Mt. Pleasant, TX
• Orla, TX
• San Angelo, TX
• San Antonio, TX
• Seminole, TX
• Sheerin, TX
• Three Rivers, TX
• Tyler, TX
• Victoria/Placedo, TX
• Waco, TX
• Waskom, TX
• Wichita Falls, TX
• Wilcox, TX