Petroleum Tax Fuel Excise Tax Rates and Fees
field_block:node:page:title
Petroleum Tax Fuel Excise Tax Rates and Fees
field_block:node:page:body
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 |
Convert Alternative Fuel Totals to Gasoline Gallon Equivalents
For more information on converting alternative fuel totals to gasoline gallon equivalents (GGE's):
Minnesota Qualified Service Station Credit
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.
field_block:node:page:field_last_updated
Last Updated