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Due Dates and Tax Rates

The following table details each of the seven motor fuel taxes imposed by the Department of Revenue.

Motor Fuel Tax Due Date Tax Rate
Special Tax - A special tax is imposed on all petroleum products. This is paid in addition to all other required motor fuel taxes/fees. 20th day of the month following the month of activity $0.01 per gallon
Environmental Assurance Fee - An environmental assurance fee is imposed on all petroleum products. This is paid in addition to all other required motor fuel taxes/fees. 20th day of the month following the month of activity $0.004 per gallon
Gasoline Tax - A tax is imposed on gasoline, fuel alcohol and substitutes when first imported into or sold/distributed in Tennessee. 20th day of the month following the month of activity
  • $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 - A tax is imposed on diesel fuel when it crosses the terminal rack or upon import from a facility below the terminal bulk system. 20th day of the month following the month of activity

Clear diesel and dyed diesel used by a common carrier to transport:

  • $0.17 per gallon until June 30, 2017
  • $0.21 per gallon 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 tax if used off road (but subject to sales/use tax)

Liquefied Gas Tax - A use tax is imposed on liquefied gas used for the propulsion of motor vehicles on the public highways of this state.  Users file a report on or before July 25 each year.  Dealers file a report on the 25th day of April, July, October and January.
  • $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, 2019
  • $0.22 from July 1, 2019 and after
Compressed Natural Gas Tax - A use tax is imposed on compressed natural gas used for the propulsion of motor vehicles on the public highways of this state. 25th day of the month following the month of activity
  • $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 - 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. 20th day of the month following the month of activity 1/20th of $0.01 per gallon (If the $0.01 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.)