Deductions for Business Tax
| Fuels | Rate |
|---|---|
| Federal: Gasoline Tax | $.184 per gallon |
| State: Gasoline Tax | $.26 per gallon |
| Federal: Diesel Fuel Tax | $.244 per gallon |
| State: Diesel Fuel Tax | $.27 per gallon |
| State: Special Tax - All Petroleum Products | $.01 per gallon |
| State: Special Tax - Environmental Fee | $.004 per gallon |
| Federal: Kerosene Tax | $.244 per gallon |
| Federal: Liquefied Gas for Motor Vehicles (propane) | $.141 per gallon |
| State: Liquefied Gas for Motor Vehicles (propane) | $.22 per gallon |
| Cigarettes | Rate |
|---|---|
| Federal: 4/1/2009 to present | $1.01 per pack |
| State: 7/1/2007 to present (20 cigarettes per pack) | $.62 per pack |
| State: 7/1/2007 to present (25 cigarettes per pack ended 7/2017) | $.775 per pack |
| Other Tobacco Products | Rate |
|---|---|
| State: 7/15/2002 to present | 6.6% of wholesale |
| Federal: Large Cigars (more than 3 pounds per 1000) | $.4026 per cigar |
| Federal: Small Cigars (3 pounds or less per 1000; pack of 20) | $50.33 per thousand / $1.01 per pack |
| Federal: Small Cigarettes (standard pack of 20) | $50.33 per thousand / $1.01 per pack |
| Federal: Large Cigarettes (more than 3 pounds per 1000; 20 pack) | $105.69 per thousand / $2.11 per pack |
| Federal: Cigarette Papers (less than 6.5 inches) | $.0315 per 50 papers |
| Federal: Cigarette Tubes (less than 6.5 inches) | $.0630 per 50 tubes |
| Federal: Smokeless Snuff | $1.51 per pound / $.0944 per 1 oz. tin or pouch |
| Federal: Smokeless Snuff | $1.51 per pound / $.0944 per 1 oz. tin or pouch |
| Federal: Chewing Tobacco | $.5033 per pound / $.0315 per 1 oz. tin or pouch |
| Federal: Roll-Your-Own Tobacco | $24.78 per pound / $1.5488 per 1 oz. tin or pouch |
| Federal: Pipe Tobacco | $2.8311 per pound / $.1769 per 1 oz. tin or pouch |
| Vapor Products Tax | Rate |
|---|---|
| State: 7/01/2025 to present | 10% of wholesale |
| Hemp-Derived Cannabinoid Products (HDCP) Tax | Rate |
|---|---|
| State: 7/01/2023 to 01/01/2026 | 6% of retail sales price |
| Beer | Rate |
|---|---|
| State Beer Barrelage Tax: 7/15/2002 to present | $.1384 per gallon or $4.29 per barrel |
| State Wholesale Beer Tax: 7/1/2013 to present | $35.60 per barrel |
| Federal Barrelage Rate | $3.50 per barrel on first 60,000 barrels for brewer producing < 2 million barrels; $16 per barrel on the first six million barrels for all other brewers and all beer importers; $18 per barrel for barrelage over six million |