Fuel Tax Rates

The following table lists Utah’s fuel tax rates and effective dates. Current Rates are listed in bold.

Tax Type Tax Rates Effective Dates
Aviation fuel    
Non-federally certificated air carriers $0.090 per gallon Effective Jul 1, 2001
Federally certificated air carriers $0.040 per gallon Effective Jul 1, 2001
Federally certificated air carriers (SLC Airport) $0.025 per gallon Effective Jan 1, 2009
Motor and special fuels (except as listed below) $0.385 per gallon Effective Jan 1, 2025
$0.365 per gallon Effective July 1, 2024
$0.345 per gallon Effective July 1, 2023
$0.364 per gallon Effective Jan 1, 2023
$0.319 per gallon Effective Jan 1, 2022
$0.314 per gallon Effective Jan 1, 2021
$0.311 per gallon Jan 1, 2020 – Dec 31, 2020
$0.300 per gallon Jan 1, 2019 – Dec 31, 2019
$0.294 per gallon Jan 1, 2016 – Dec 31, 2018
$0.245 per gallon Jul 1, 1997 – Dec 31, 2015
Electricity and Propane Exempt Effective Jan 1, 2009
Compressed Natural Gas (CNG)
Liquid Natural Gas (LNG)
Hydrogen

 

  • CNG and hydrogen are taxed per gasoline gallon equivalent (GGE)
  • LNG is taxed per diesel gallon equivalent (DGE)
  • Taxing on hydrogen began July 1, 2015
 $0.207 per GGE/DGE Effective Jan 1, 2025
$0.200 per GGE/DGE Effective Jan 1, 2024
$0.188 per GGE/DGE Effective Jan 1, 2023
$0.175 per GGE/DGE Effective Jan 1, 2022
$0.171 per GGE/DGE Effective Jan 1, 2021
$0.168 per GGE/DGE Jan 1, 2020 – Dec 31, 2020
$0.165 per GGE/DGE Jul 1, 2018 – Dec 31, 2019
$0.145 per GGE/DGE Jul 1, 2017 – Jun 30, 2018
$0.125 per GGE/DGE Jul 1, 2016 – Jun 30, 2017
$0.105 per GGE/DGE Jul 1, 2015 – Jun 30, 2016
$0.085 per GGE/DGE Jan 1, 2009 – Jun 30, 2015
Environmental Assurance Fee $0.0065 per gallon Effective Jan 1, 2015
$0.0050 per gallon Jul 1, 2003 – Dec 31, 2014

This website is provided for general guidance only. It does not contain all tax and motor vehicle laws or rules.

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Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

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Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.
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Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!