Utah
Ranks 22 of 51 on state gasoline taxes: 32.6¢ per gallon against a 33.1¢ average.
- Gasoline · state 32.6¢
- Diesel · state 38.6¢
- Taxed at distributor / wholesaler
- As of 2026-10-29
State notice: Utah State Tax Commission, fuel tax rates (motor fuels: separate rate Jul 1, 2026 - Dec 31, 2026)
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 exciseState notice · 2026-07-01 | 31.9¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.7¢ |
| Environmental assurance feeinside "other" above · FTA booklet | 0.65¢ |
| Federal + state, before local and price-based taxes | 51.0¢ |
Diesel
| Federal exciseincl. 0.1¢ LUST | 24.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 37.9¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.7¢ |
| Environmental assurance feeinside "other" above · FTA booklet | 0.65¢ |
| Federal + state, before local and price-based taxes | 63.0¢ |
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, Import into State Diesel: At the terminal rack, Import into State Aviation Fuel: Distributor/Wholesaler Level, Import into State Jet Fuel: Distributor/Wholesaler Level, Import into State
- Rate reported
- Gasoline: 7/1/2026 - 12/31/2026 $.319 cents per gallon / Diesel: $.379 cents per gallon
- Gallons basis
- Calculation basis: Other Other (please specify): All Utah licensed distributors / suppliers shall elect to calculate the tax liability on the Utah fuel tax returns on a consistent gross gallon or net gallon basis. The declared basis must be the exclusive basis for 12 consecutive months. Please provide the reference information: Administrative Rule R865-13G-11 (Gasoline and Aviation) Administrative Rule R865-4D-21 (Diesel)
- 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?: Utah Code 19-6-410.5 (4) (a) - Environmental Assurance Fee (13/20 cents per gallon).
- Rate updates
- Please list any rate updates for your state: The tax rates for gasoline and diesel fuel will change January 1, 2027.
- 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?: Sales tax is imposed on dyed diesel fuel sales. Sales tax is not imposed on gasoline or diesel fuel. You must pay sales tax on dyed diesel fuel unless you use a valid exemption certificate. Sales tax is imposed on the dollar value of the dyed diesel sale.
- Scheduled changes
- Gasoline carries a separate 31.9 cent rate for July 1 - December 31, 2026; both rates change January 1, 2027.
- Confidence
- high
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 |
37.900¢ | 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 |
0.650¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Named fee Environmental assurance fee |
0.650¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
FTA booklet, Section 6 ↗ |
| gasoline | State excise Motor fuel tax, separate July-December 2026 rate |
31.900¢ | 2026-07-01 → 2026-12-31 | State notice 2026-10-31 |
Utah State Tax Commission, fuel tax rates (motor fuels: separate rate Jul 1, 2026 - Dec 31, 2026) ↗ |
| gasoline | State excise State rate reported to the FTA |
31.900¢ | 2026-07-01 → | FTA booklet 2026-10-29 |
FTA Motor Fuel Tax Information by State, 2026-10-29 — Gasoline: 7/1/2026 - 12/31/2026 $.319 cents per gallon / Diesel: $.379 cents per gallon ↗ |
| gasoline | State excise State excise |
37.900¢ | 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 |
0.650¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Named fee Environmental assurance fee |
0.650¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
FTA booklet, Section 6 ↗ |
How the rate has moved
Gasoline
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 19.0¢ → 2024: 30.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 25.2¢ → 2026: 38.6¢ · series page and chart
Diesel
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 19.0¢ → 2024: 30.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 25.2¢ → 2026: 38.6¢ · 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.