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Due Dates and Tax Rates

The following table details each of the seven motor fuel taxes imposed by the Department of Revenue.

Motor Fuel Tax Due Date Tax Rate
Special Tax - A special tax is imposed on all
petroleum products. This is paid in addition to all 
other required motor fuel taxes/fees.
20th day of the month
following the month of
activity
$0.01 per gallon
Environmental Assurance Fee - An
environmental assurance fee is imposed on all
petroleum products. This is paid in addition to all
other required motor fuel taxes/fees.
20th day of the month
following the month of
activity
$0.004 per gallon
Gasoline Tax - A tax is imposed on gasoline, fuel
alcohol and substitutes when first imported
into or sold/distributed in Tennessee.
20th day of the month
following the month
of activity
- $0.20 per gallon until June 30, 2017
- $0.24 from July 1, 2017 to June 30, 2018
- $0.25 from July 1, 2018 to June 30, 2019
- $0.26 from July 1, 2019 and after
Diesel Tax - A tax is imposed on diesel fuel when
it crosses the terminal rack or upon import from
a facility below the terminal bulk system.
20th day of the month
following the month
of activity

Clear diesel and dyed diesel used by a
common carrier to transport: 
- $0.17 per gallon until June 30, 2017
- $0.21 from July 1, 2017 to June 30, 2018
- $0.24 from July 1, 2018 to June 30, 2019
- $0.27 from July 1, 2019 and after

Dyed diesel: tax exempt from motor fuel
tax if used off road (but subject to sales/use
tax)

Liquefied Gas Tax - A use tax is imposed on
liquefied gas used for the propulsion of motor
vehicles on the public highways of this state. 
Users file a report on or
before July 25 each year.  
Dealers file a report on the
25th day of April, July,
October and January.
- $0.14 per gallon until June 30, 2017
- $0.17 from July 1, 2017 to June 30, 2018
- $0.19 from July 1, 2018 to June 30, 2019
- $0.22 from July 1, 2019 and after
Compressed Natural Gas Tax - A use tax is
imposed on compressed natural gas used for the
propulsion of motor vehicles on the public
highways of this state.
25th day of the month
following the month of
activity
- $0.13 per gallon until June 30, 2017
- $0.16 from July 1, 2017 to June 30, 2018
- $0.18 from July 1, 2018 to June 30, 2019
- $0.21 from July 1, 2019 and after
Export Tax - A tax is imposed on all petroleum
products subject to the Special Tax that are
stored in Tennessee and subsequently exported
to points outside of Tennessee. This tax is paid in
lieu of the Special Tax.
20th day of the month
following the month of
activity
1/20th of $0.01 per gallon (If the $0.01
Special Tax has already been paid, then
19/20th of $0.01 per gallon of the special
privilege tax may be credited on a monthly
return, or alternatively, refunded.)