Change in the Motor Fuel Use Tax Rate

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Printed by authority of the State of Illinois
13,900 copies - 12/10 - P.O. Number 2110368
This bulletin is written to inform you
of recent changes; it does not replace
statutes, rules and regulations, or
court decisions.
To: All licensed Interstate Motor Carriers
Change in the Motor Fuel
Use Tax Rate
Brian Hamer / Director
Illinois Department of Revenue
informational
FY 2011-06
December 2010
Bulletin
Effective January 1, 2011, the “Part B” rate of the Motor Fuel Use Tax was
recalculated for diesel fuel, gasoline, gasohol, liquefi ed petroleum gas (LPG),
and compressed natural gas (CNG).
What is the “Part B”rate?
The “Part B” rate is equal to 6.25 percent of the average selling price per gallon
of motor fuel sold in Illinois. This average is an offi cial fi gure that is computed
annually.
What are Illinois’ 2011 “Part B” motor fuel rates?
The “Part B” rates for 2011 are as follows:
Diesel1 16.3¢
Gasoline2 15.0¢
Combustible Gases3 12.8¢
How do I fi gure my combined Motor Fuel Use Tax rate?
The combined tax rates are as follows:
Part “A” Part “B” Combined
Diesel 21.5¢ 16.3¢ 37.8¢
Gasoline 19.0¢ 15.0¢ 34.0¢
Combustible Gases 19.0¢ 12.8¢ 31.8¢
The combined rate is preprinted on the IFTA Fuel Tax Rate Sheet sent with
Form MFUT-15, IFTA Quarterly Return.
1 Diesel fuel is defi ned as any product intended for use or offered for sale as a
fuel for engines in which the fuel is injected into the combusion chamber and
ignited by pressure without electric spark (includes biodiesel).
2 Gasoline includes gasohol.
3 Combustible gases includes LPG and CNG.