Due Dates and Tax Rates
| Special Tax | |
|---|---|
| Description: | A special tax is imposed on all petroleum products. This is paid in addition to all other required motor fuel taxes/fees. |
| Due Date: | 20th day of the month following the month of activity |
| Tax Rate: | $0.01 per gallon |
| Environmental Assurance Fee | |
| Description: | An environmental assurance fee is imposed on all petroleum products. This is paid in addition to all other required motor fuel taxes/fees. |
| Due Date: | 20th day of the month following the month of activity |
| Tax Rate: | $0.004 per gallon |
| Gasoline Tax | |
| Description: | A tax is imposed on gasoline, fuel alcohol and substitutes when first imported into or sold/distributed in Tennessee. |
| Due Date: | 20th day of the month following the month of activity |
| Tax Rate: | $0.20 per gallon until June 30, 2017 $0.24 from July 1, 2017 to June 30, 2018 $0.25 from July 1, 2018 to June 30, 2019 $0.26 from July 1, 2019 and after |
| Diesel Tax | |
| Description: | A tax is imposed on diesel fuel when it crosses the terminal rack or upon import from a facility below the terminal bulk system. |
| Due Date: | 20th day of the month following the month of activity |
| Tax Rate: | Clear diesel and dyed diesel used by a common carrier to transport: $0.17 per gallon until June 30, 2017 $0.21 from July 1, 2017 to June 30, 2018 $0.24 from July 1, 2018 to June 30, 2019 $0.27 from July 1, 2019 and after Dyed diesel: tax exempt from motor fuel if used off road (but subject to sales/use tax) |
| Liquefied Gas Tax | |
| Description: | A use tax is imposed on liquefied gas used for the propulsion of motor vehicles on the public highways of this state. |
| Due Date: | Users file a report on or before July 25 each year. Dealers file a report on April 25, July 25, October 25, and January 25 |
| Tax Rate: | $0.14 per gallon until June 30, 2017 $0.17 from July 1, 2017 to June 30, 2018 $0.19 from July 1, 2018 to June 30, 2018 $0.22 from July 1, 2019 and after |
| Compressed Natural Gas Tax | |
| Description: | A use tax is imposed on compressed natural gas used for the propulsion of motor vehicle on the public highways of this state. |
| Due Date: | 25th day of the month following the month of activity |
| Tax Rate: | $0.13 per gallon until June 30, 2017 $0.16 from July 1, 2017 to June 30, 2018 $0.18 from July 1, 2018 to June 30, 2019 $0.21 from July 1, 2019 and after |
| Export Tax | |
| Description: | A tax is imposed on all petroleum products subject to the Special Tax that are stored in Tennessee and subsequently exported to points outside of Tennessee. This tax is paid in lieu of the Special Tax. |
| Due Date: | 20th day of the month following the month of activity |
| Tax Rate: | 1/20th of $0.01 per gallon (if the Special Tax has already been paid, then 19/20th of $0.01 per gallon of the special privilege tax may be credited on a monthly return, or alternatively, refunded) |