Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.200 - Basis and Rate of the Motor Fuel Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Motor Fuel Tax is imposed "on
				the privilege of operating motor vehicles upon the public highways, including
				toll roads, and recreational-type watercraft upon the waters of this
				State"
.
1)
Motor fuel used in
				such motor vehicles upon public highways and in such recreational watercraft on
				such waters is taxed according to the following rate schedule;
provided that, beginning July 1, 2017, the tax on compressed natural gas is
				imposed in cents per GGE, rather than in cents per gallon, and the tax on
				liquefied natural gas and propane is imposed in cents per DGE, rather than in
				cents per gallon. The tax imposed on all motor fuel under this subsection
				(a)(1) is as follows:
Tax Period
Rate
Until August 1, 1983
7½¢ per gallon
From August 1, 1983 through June 30,
							 1984
11¢ per gallon
From July 1, 1984 through June 30,
							 1985
12¢ per gallon
From July 1, 1985 through June 30,
							 1989
13¢ per gallon
From August 1, 1989 through December 31,
							 1989
16¢ per gallon
From January 1, 1990 through June 30,
							 2019
19¢ per gallon
From July 1, 2019 through June 30,
							 2020
38¢ per gallon
From July 1, 2020 through June 30,
							 2021
38.7
																¢ per
							 gallon
From July 1, 2021 through December 31,
							 2022
39.2
																¢ per
							 gallon
On January 1, 2023, the rate of tax imposed
							 in this subsection (a)(1) shall be increased by an amount equal to the
							 percentage increase, if any, in the Consumer Price Index for All Urban
							 Consumers for all items published by the United States Department of Labor for
							 the 12-month period ending on September 30, 2022. On July 1, 2023, and on July
							 1 of each subsequent year thereafter, the rate imposed under this subsection
							 (a)(1) shall be increased by an amount equal to the percentage increase, if
							 any, in the Consumer Price Index for All Urban Consumers, for all items,
							 published by the United States Department of Labor for the 12 months ending in
							 March of the year in which the increase takes place. The rate shall be rounded
							 up to the nearest one-tenth of one cent.
2)
Through June 30, 2019, the tax on the privilege of operating motor
				vehicles that use diesel fuel shall be the rate according to subsection (a)
				plus an additional 2½ cents per gallon; provided that, on and after July
				1, 2017, the additional tax under this subsection (a)(2) applies to liquefied
				natural gas and propane and is imposed in cents per DGE. On and after July 1,
				2019, the tax on the privilege of operating motor vehicles that use diesel
				fuel, including liquefied natural gas and propane, shall be the rate according
				to subsection (a)(1) plus an additional 7½ cents per gallon. This total
				combined rate is as follows:
Tax Period
Rate
Until August 1, 1983
7½¢ per gallon
From August 1, 1983 through June 30,
							 1984
13½¢ per gallon
From July 1, 1984 through June 30,
							 1985
14½¢ per gallon
From July 1, 1985 through July 31,
							 1989
15½¢ per gallon
From August 1, 1989 through
December 31,1989
18½¢ per gallon
From January 1, 1990 through
June 30, 2019
21½¢ per gallon
From July 1, 2019 through June 30,
							 2020
45½¢ per gallon
From July 1, 2020 through June 30, 2021
46.2
															¢ per gallon
From July 1, 2021 through December 31, 2022
46.7
															¢ per gallon
On January 1, 2023, July 1, 2023, and on July
							 1 of each subsequent year thereafter, the total rate imposed under this
							 subsection (a)(2) will be adjusted to reflect any increase under subsection
							 (a)(1)
.