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Petroleum Tax Fuel Excise Tax Rates and Fees

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This table is a schedule of Minnesota's fuel excise tax rates and fees per gallon (unless otherwise noted) from 2012 to present.

Product	July 1, 2012-June 30, 2014	July 1, 2014-June 30, 2017	July 1, 2017-december 31, 2024	beginning January 1, 2025
Gasoline	0.285	0.285	0.285	0.318
Alcohol	0.285	0.285	0.285	0.318
E-85	0.2025	0.2025	0.2025	0.2259
Diesel fuel #1 clear	0.285	0.285	0.285	0.318
Diesel fuel #2 clear	0.285	0.285	0.285	0.318
Biodiesel (B100)	0.285	0.285	0.285	0.318
Kerosene	0.285	0.285	0.285	0.318
Aviation gasoline	0.05	0.05	0.05	0.05
Jet fuel	0.05	0.15	0.15	0.15
LPG (Propane) (when used as a motor fuel)	0.2135	0.2135	0.2135	0.239
CNG (Compressed Natural Gas	0.002474/cubic ft	0.002474/cubic ft	0.002250/cubic ft	0.002510/cubic ft
LNG (liquefied Natural Gas)	0.171	0.171	0.171	0.192
Cleanup fee*	0.02	0.02	0.02	0.02
Inspection fee (as of 7/1/04)	0.001	0.001	0.001	0.001

This table is a schedule of Minnesota's qualified service station credit for fuel excise tax rates and fees per gallon.

Qualified Service Station Credit	JULY 1, 2017-DECEMBER 31, 2024	BEGINNING JANUARY 1, 2025
North Dakota (gasoline and diesel fuel)	0.025	0.058
South Dakota (gasoline fuel)		0.022
South Dakota (diesel fuel)		0.008

Cleanup Fee ($0.02/gallon) Effective Dates

The table below shows when the fee is (or has been) in effect since 2011.

Year	Months/Filing Periods
2024	May, June, July, and August
2023	April, May, June, and July
2022	February, March, April and May
2020 and 2021	December 2020, and January, February, March 2021
2019	July, August, September, and October
2018	February, March, April and May
2017	January, February, March and April
2015 and 2016	October, November, December 2015, and January 2016
2014	April, May, June, and July
2012	August, September, October, and November
2011	June, July, August, and September

For more information on converting alternative fuel totals to gasoline gallon equivalents (GGE's):

Effective January 1, 2025, the rate for qualifying service station credit changed for North Dakota and began for South Dakota.

North Dakota is $0.058 per gallon for both gasoline and diesel fuel.
South Dakota is $0.022 per gallon for gasoline and $0.008 per gallon for diesel fuel.

To claim the qualifying service station credit use schedule code 5PN for North Dakota and 5PS for South Dakota.

For more details about this credit, go to Minnesota Statute 296A.16, subd. 5.

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Last Updated

April 28, 2025