Alternative Fuel Tax

Alternative fuels used as vehicle fuel are taxed as follows:

Compressed natural gas is subject to the state fuel excise tax of $0.31 per gasoline gallon equivalent, measured at 5.66 pounds (lbs.) or 126.67 cubic feet at a base temperature of 60 degrees Fahrenheit and a pressure of 14.73 lbs. per square inch;
Liquefied natural gas is subject to the excise tax of $0.325 per diesel gallon equivalent (DGE), measured at 6.06 lbs.;
Propane is subject to the excise tax of $0.30 per gallon;
E85 is subject to the excise tax of $0.290 per gallon;
B20 is subject to the excises tax of $0.295 per gallon;
B100 is subject to the excise tax of $0.325 per gallon;
Hydrogen is subject to the excise tax of $0.65 per DGE, measured at 2.49 lbs.; and
Effective July 1, 2023, electricity will be subject to the excise tax of $0.026 per kilowatt-hour of fuel delivered or placed into a battery or other energy storage device of an electric motor vehicle at any location in Iowa other than a residence.