Special Fuel Motor Carrier Fuel Tax

A person who operates a commercial motor vehicle on any highway in Indiana is subject to a surcharge tax on the consumption of motor fuel. The tax rate will be determined each year based on the special fuel tax index factor. For the current tax rates and more information, see the Indiana Department of Revenue Miscellaneous Tax Rates and Fuel Tax websites.

(Reference Indiana Code 6-6-4.1 and 6-6-1.6)