Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.2 - Tax Rates-time Tax Attaches-responsible Party

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The following rates of tax apply to the
				use of fuel in operating motor vehicles and aircraft:
Gasoline
30.7¢ per gallon (for July 1, 2016, through June
							 30, 2017)
30.5¢ per gallon (for July 1, 2017, through June
							 30, 2018)
30.7¢ per gallon (for July 1, 2018, through June
							 30, 2019)
30.5¢ per gallon (for July 1, 2019, through June
							 30, 2020) 30¢ per gallon (beginning July 1, 2020)
Ethanol blended gasoline
29¢ per gallon (for July 1, 2016, through June
							 30, 2020)
Ethanol blended gasoline E-10 to E-14
30¢ per gallon (beginning July 1, 2020)
E-85 gasoline
29¢ per gallon (for July 1, 2016, through June
							 30, 2020)
Ethanol blended gasoline 2 or higher
24¢ per gallon (beginning July 1, 2020)
Aviation gasoline
8¢ per gallon (beginning July 1, 1988)
Diesel fuel other than B-11 or higher
22.5¢ per gallon (on and before February 28,
							 2015)
32.5¢ per gallon (beginning March 1,
							 2015)
Biodiesel blended fuel (B-11 or higher)
29.5¢ per gallon (for July 1, 2015, through June
							 30, 2020)
30.1¢ per gallon (for July 1, 2020, through June
							 30, 2021)
30.4¢ per gallon (for July 1, 2021, through June
							 30, 2022)
30.1¢ per gallon (beginning July 1, 2022)
Aviation jet fuel
3¢ per gallon (on and before February 28,
							 2015)
5¢ per gallon (beginning March 1, 2015)
L.P.G.
20¢ per gallon (on and before February 28, 2015)
							 30¢ per gallon (beginning March 1, 2015)
C.N.G.
16¢ per 100 cu. ft. (on and before June 30,
							 2014)
21¢ per gallon (for July 1, 2014, through
							 February 28, 2015)
31¢ per gallon (beginning March 1, 2015)
L.N.G.
22.5¢ per gallon (on and before February 28,
							 2015)
32.5¢ per gallon (beginning March 1,
							 2015)
(2)
Fuel distribution percentages.
a.
Ethanol distribution
				percentage.
(1) Except as otherwise
				provided in this paragraph, this paragraph shall apply to the excise tax
				imposed on each gallon of motor fuel used for any purpose for the privilege of
				operating motor vehicles in this state. An excise tax of30 cents is imposed on
				each gallon of motor fuel other than ethanol blended gasoline classified as
				E-15 or higher.
(2) On and after
				July 1, 2026, an excise tax of30 cents is imposed on each gallon of ethanol
				blended gasoline classified as E-15 or higher.
(3) Before July 1, 2026, the rate of the
				excise tax on ethanol blended gasoline classified as E-15 or higher shall be
				based on the ethanol distribution percentage as specified in Iowa Code section
				452A.3. The ethanol distribution percentage is the number of gallons of ethanol
				blended gasoline classified as E-15 or higher that are distributed in this
				state as expressed as a percentage of the number of gallons of motor fuel,
				excluding aviation gasoline, distributed in this state. The department shall
				determine the percentage for each determination period beginning January 1 and
				ending December 31 based on data from reports filed pursuant to Iowa Code
				section
				452A.3 3. The
				rate for the excise tax shall apply for the period beginning July 1 and ending
				June 30 following the end of the determination period.