Examples of real property are homes, factories, wharves, and condominiums. Other states also permit local governments to tax personal property. Personal property is property that is not real property. Examples of personal property are boats, cars, jewelry, airplanes, computer, equipment, tools, and furniture. In addition to personal income tax, sales tax, and property tax, there are other taxes that states may impose, including fuel tax, inheritance tax, and corporate income tax.
Every state imposes a liquid fuel tax on gasoline and diesel fuel purchased within the state.
The tax rates vary from state to state, but the concept remains the same. Liquid fuel taxes are collected by the distributor. The distributor must then submit the tax revenue to the state government. Liquid fuel taxes are user taxes. A user tax is paid by those people who will most directly benefit from the service it pays for.