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 is $0.11 per diesel gallon equivalent (DGE) for liquefied natural gas or biodiesel and $0.11 per gasoline gallon equivalent (GGE) for compressed natural gas. Beginning July 1, 2017, the tax rate will be determined based on the lesser of the tax rate determined by the special fuel tax index factor or $0.21 per DGE or GGE. From July 1, 2018, through July 1, 2024, the tax rate will be determined each year based on the special fuel tax index factor. For more information, see the Indiana Miscellaneous Tax Rates website. (Reference House Bill 1002, 2017, and Indiana Code 6-6-4.1 and 6-6-1.6)