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Use for 4th Quarter 2023 only. IFTA Final Fuel Use Tax Rate and Rate Code Table 1 IFTA-105
Note: Only use this rate schedule for the Period October 1 - December 31, 2023
D (Diesel) G (Motor Fuel Gasoline) E (Ethanol) P (Propane (LPG)) C (CNG (Natural Gas)) J (Biodiesel)
Effective Rate Effective Rate Effective Rate Effective Rate Effective Rate Effective Rate
Jurisdiction Date** Code Gallon Liter Date** Code Gallon Liter Date** Code Gallon Liter Date** Code Gallon Liter Date** Code Gallon Liter Date** Code Gallon Liter
Alabama AL 114 .30 .1069 114 .29 .1033 114 .29 .1033 114 .30 .1069 113 .08 .0284 72 .30 .1069
Alberta AB† 114 N/A N/A 114 N/A N/A 114 N/A N/A 114 .2639 .094 113 N/A N/A 70 N/A N/A
Arizona AZ† 123 .26 .0926 114 .18 .0642 114 N/A N/A 123 N/A N/A 116 N/A N/A 70 .26 .0926
Arkansas AR† 114 .285 .1015 114 .247 .088 114 .247 .088 114 .165 .0588 114 .05 .0178 70 .285 .1015
British Columbia BC† 113 .8942 .3185 113 .8089 .2881 111 .8089 .2881 113 .3583 .1276 112 .3479 .1239 70 .8942 .3185
California CA† 113 1.089 .3879 112 N/A N/A 112 .09 .0321 112 .06 .0214 112 .0887 .0315 71 1.089 .3879
Colorado CO 114 .265 .0944 114 .25 .0891 113 .25 .0891 114 .135 .0481 114 .183 .0651 70 .265 .0944
Connecticut CT† 113 .492 .1753 112 .25 .0891 112 .25 .0891 112 .26 .0926 112 .26 .0926 70 .492 .1753
Delaware DE 110 .22 .0783 110 .23 .082 110 .23 .082 110 .22 .0783 110 .22 .0783 70 .22 .0783
Florida FL† 114 .3817 .1359 115 .383 .1364 114 N/A N/A 113 N/A N/A 112 N/A N/A 70 .3817 .1359
Georgia GA† 114 .35 .1247 118 .312 .1111 118 .312 .1111 113 .312 .1111 118 .312 .1111 71 .35 .1247
Idaho ID† 114 .32 .1139 112 N/A N/A 112 N/A N/A 114 .232 .0826 114 .32 .1139 70 .32 .1139
Illinois IL† 114 .788 .2807 114 .685 .244 114 .685 .244 114 .714 .2543 114 .573 .2041 70 .788 .2807
Indiana IN 202 .57 .203 206 .34 .1211 206 .34 .1211 226 .00 .00 202 .57 .203 109 .57 .203
Indiana* IN 202 N/A N/A 206 N/A N/A 206 N/A N/A 227 .57 .203 202 N/A N/A 109 N/A N/A
Iowa IA† 115 .325 .1158 115 .30 .1069 115 .245 .0872 115 .30 .1069 114 .31 .1104 71 .298 .1061
Kansas KS 114 .26 .0926 114 .24 .0855 114 .24 .0855 114 .23 .082 114 .24 .0855 70 .26 .0926
Kentucky KY 219 .257 .0915 219 .287 .1022 219 .287 .1022 219 .287 .1022 219 .257 .0915 108 .257 .0915
Kentucky* KY 220 .124 .0442 220 .053 .0189 220 .053 .0189 220 .053 .0189 220 .124 .0442 109 .124 .0442
Louisiana LA† 114 .20 .0712 114 .20 .0712 114 .20 .0712 114 .146 .052 114 .20 .0712 70 .20 .0712
Maine ME 109 .312 .1111 108 N/A N/A 109 .198 .0705 109 .219 .0781 109 .3078 .1096 70 .312 .1111
Manitoba MB† 116 .393 .14 115 .393 .14 115 .393 .14 115 .0843 .03 113 .2807 .10 71 .393 .14
Maryland MD† 112 .4775 .1701 112 .47 .1675 112 .47 .1675 112 .47 .1675 112 .47 .1675 70 .4775 .1701
Massachusetts MA 113 .24 .0855 113 .24 .0855 113 .24 .0855 112 .267 .0951 112 .267 .0951 71 .24 .0855
Michigan MI 136 .516 .1838 113 .451 .1607 113 .451 .1607 113 .516 .1838 113 .451 .1607 70 .516 .1838
Minnesota MN† 115 .285 .1015 115 .285 .1015 115 .285 .1015 115 .2135 .076 115 .285 .1015 71 .285 .1015
Mississippi MS† 114 .18 .0642 114 .18 .0642 114 .18 .0642 114 .17 .0605 114 .228 .0812 70 .18 .0642
Missouri MO† 114 .245 .0872 113 .245 .0872 112 .245 .0872 114 .11 .0392 114 .11 .0392 70 .245 .0872
Montana MT† 114 .2975 .106 114 N/A N/A 114 N/A N/A 112 .0518 .0185 113 .07 .0249 70 .2975 .106
Nebraska NE 114 .29 .1033 114 .29 .1033 114 .29 .1033 114 .29 .1033 114 .29 .1033 70 .29 .1033
Nevada NV 114 .27 .0961 112 .23 .082 112 .23 .082 114 .064 .0228 114 .21 .0748 70 .27 .0961
New Brunswick NB 112 .4338 .1545 112 .3051 .1087 112 .3051 .1087 112 .1881 .067 112 .4338 .1545 70 .4338 .1545
New Hampshire NH 108 .222 .0791 108 N/A N/A 108 N/A N/A 108 .222 .0791 108 .222 .0791 70 .222 .0791
New Jersey NJ 110 .493 .1757 111 .423 .1507 111 .423 .1507 111 N/A N/A 111 N/A N/A 71 .493 .1757
New Mexico NM 114 .21 .0748 112 N/A N/A 112 N/A N/A 114 N/A N/A 113 N/A N/A 70 N/A N/A
New York NY† 112 .4035 .1437 112 .421 .1499 112 .421 .1499 112 .24 .0855 112 N/A N/A 70 N/A N/A
Newfoundland NL 116 .2667 .095 117 .2106 .075 112 N/A N/A 115 .1966 .07 112 N/A N/A 70 N/A N/A
North Carolina NC† 114 .405 .1443 114 .405 .1443 114 .405 .1443 114 .405 .1443 114 .405 .1443 70 .405 .1443
North Dakota ND 114 .23 .082 114 .23 .082 114 N/A N/A 114 .23 .082 114 .23 .082 70 .23 .082
Nova Scotia NS 112 .4324 .154 113 .4352 .155 112 N/A N/A 112 .1966 .07 112 .4324 .154 70 .4324 .154
Ohio OH† 154 .47 .1675 154 .385 .1371 154 .385 .1371 154 .47 .1675 128 .47 .1675 70 .47 .1675
Oklahoma OK 114 .19 .0677 114 .19 .0677 114 .19 .0677 114 .16 .057 114 .05 .0178 70 .19 .0677
* Surcharge
† FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES. ** Period rate change is effective
FOR IMPORTANT NOTICES AND THE MOST RECENT JURISDICTION MEMOS, GO TO WWW.IFTACH.ORG AND CLICK IMPORTANT NOTICES.
N/C = No Change IFTA-105 (12/23)
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