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DEPARTMENT OF STATE REVENUE

DEPARTMENTAL NOTICE #2
SEPTEMBER 2021


SUBJECT: GASOLINE USE TAX RATE

REFERENCE: IC 6-2.5-3.5-15

DISCLAIMER: This document is not a "statement" required to be published in the Indiana Register under IC 4-22-7-7. However, under IC 6-2.5-3.5-15, the department is required to publish the gasoline use tax rate on the department's Internet website in a Departmental Notice. The purpose of this notice is to inform each refiner, terminal operator, and qualified distributor known to the department to be required to collect gasoline use tax the rate at which the gasoline use tax is to be charged for the month stated in this notice. The gasoline use tax rate is calculated monthly by the department and is effective for the month stated in this notice.

STATUTORY CALCULATION OF GASOLINE USE TAX RATE

The rate is defined by IC 6-2.5-3.5-15 as the product of:

1) The statewide average retail price per gallon of gasoline (excluding the Indiana gasoline tax, the federal gasoline tax, the Indiana gasoline use tax, and the Indiana gross retail tax (if any)); multiplied by
2) seven percent (7%); rounded to
3) The nearest one-tenth of one cent ($0.001)

Using the retail price of gasoline for the period from July 16, 2021, to August 15, 2021 (as required by IC 6-2.5-3.5-15(b)(1)), the department has determined the statewide average retail price per gallon of gasoline to be $2.5078 for the period.

The daily gasoline price data used to derive the average daily price for gasoline in Indiana was provided by Oil Price Information Service (OPIS). Any data provided by OPIS is copyrighted by OPIS and may not be reproduced or disseminated in any manner except with the explicit written consent of OPIS. The information provided on the Indiana Department of Revenue's website and publication is being provided for the sole purpose of reporting, computing, and remitting the Indiana gasoline use tax imposed by IC 6-2.5-3.5 and may not be used for any other commercial purpose.

Based on the average price of gasoline for the period in question, the gasoline use tax rate is computed as follows:
Statewide average retail price per gallon:  2.5078 
Multiplied by the state retail tax:  x .07 
  0.175546 
   
Rounded to the nearest one-tenth of one cent:  0.176 

GASOLINE USE TAX RATE

Based on the previous calculations, the gasoline use tax rate for the period from September 1, 2021, to September 30, 2021, is seventeen and six-tenths cents ($0.176) per gallon.

_________________________
Christopher W. Russell
General Counsel
Indiana Department of State Revenue

The gasoline use tax rates for periods beginning July 1, 2014, are established below:
Period      Rate Per Gallon 
July 1, 2014  to  July 31, 2014  22.9 cents 
August 1, 2014  to  August 31, 2014  21.7 cents 
September 1, 2014  to  September 30, 2014  20.2 cents 
October 1, 2014  to  October 31, 2014  20.4 cents 
November 1, 2014  to  November 30, 2014  19.0 cents 
December 1, 2014  to  December 31, 2014  17.0 cents 
January 1, 2015  to  January 31, 2015  15.2 cents 
February 1, 2015  to  February 28, 2015  10.9 cents 
March 1, 2015  to  March 31, 2015  11.8 cents 
April 1, 2015  to  April 30, 2015  12.9 cents 
May 1, 2015  to  May 31, 2015  13.1 cents 
June 1, 2015  to  June 30, 2015  14.3 cents 
July 1, 2015  to  July 31, 2015  15.8 cents 
August 1, 2015  to  August 31, 2015  15.9 cents 
September 1, 2015  to  September 30, 2015  14.1 cents 
October 1, 2015  to  October 31, 2015  14.1 cents 
November 1, 2015  to  November 30, 2015  13.4 cents 
December 1, 2015  to  December 31, 2015  12.2 cents 
January 1, 2016  to  January 31, 2016  10.0 cents 
February 1, 2016  to  February 29, 2016  10.0 cents 
March 1, 2016  to  March 31, 2016  8.0 cents 
April 1, 2016  to  April 30, 2016  9.5 cents 
May 1, 2016  to  May 31, 2016  10.9 cents 
June 1, 2016  to  June 30, 2016  12.3 cents 
July 1, 2016  to  July 31, 2016  14.1 cents 
August 1, 2016  to  August 31, 2016  12.5 cents 
September 1, 2016  to  September 30, 2016  11.3 cents 
October 1, 2016  to  October 31, 2016  12.0 cents 
November 1, 2016  to  November 30, 2016  12.2 cents 
December 1, 2016  to  December 31, 2016  11.4 cents 
January 1, 2017  to  January 31, 2017  11.6 cents 
February 1, 2017  to  February 28, 2017  13.1 cents 
March 1, 2017  to  March 31, 2017  11.7 cents 
April 1, 2017  to  April 30, 2017  12.4 cents 
May 1, 2017  to  May 31, 2017  12.9 cents 
June 1, 2017  to  June 30, 2017  12.9 cents 
July 1, 2017  to  July 31, 2017  12.8 cents 
August 1, 2017  to  August 31, 2017  11.9 cents 
September 1, 2017  to  September 30, 2017  12.5 cents 
October 1, 2017  to  October 31, 2017  13.4 cents 
November 1, 2017  to  November 30, 2017  12.8 cents 
December 1, 2017  to  December 31, 2017  14.3 cents 
January 1, 2018  to  January 31, 2018  13.6 cents 
February 1, 2018  to  February 28, 2018  14.0 cents 
March 1, 2018  to  March 31, 2018  13.8 cents 
April 1, 2018  to  April 30, 2018  13.3 cents 
May 1, 2018  to  May 31, 2018  14.4 cents 
Period      Rate Per Gallon 
June 1, 2018  to  June 30, 2018  15.9 cents 
July 1, 2018  to  July 31, 2018  16.7 cents 
August 1, 2018  to  August 31, 2018  16.2 cents 
September 1, 2018  to  September 30, 2018  16.1 cents 
October 1, 2018  to  October 31, 2018  15.8 cents 
November 1, 2018  to  November 30, 2018  16.1 cents 
December 1, 2018  to  December 31, 2018  14.4 cents 
January 1, 2019  to  January 31, 2019  12.0 cents 
February 1, 2019  to  February 28, 2019  11.0 cents 
March 1, 2019  to  March 31, 2019  11.4 cents 
April 1, 2019  to  April 30, 2019  12.8 cents 
May 1, 2019  to  May 31, 2019  15.1 cents 
June 1, 2019  to  June 30, 2019  16.1 cents 
July 1, 2019  to  July 31, 2019  15.6 cents 
August 1, 2019  to  August 31, 2019  15.1 cents 
September 1, 2019  to  September 30, 2019  14.9 cents 
October 1, 2019  to  October 31, 2019  13.4 cents 
November 1, 2019  to  November 30, 2019  13.9 cents 
December 1, 2019  to  December 31, 2019  13.4 cents 
January 1, 2020  to  January 31, 2020  13.4 cents 
February 1, 2020  to  February 29, 2020  13.4 cents 
March 1, 2020  to  March 31, 2020  12.6 cents 
April 1, 2020  to  April 30, 2020  11.8 cents 
May 1, 2020  to  May 31, 2020  8.0 cents 
June 1, 2020  to  June 30, 2020  7.6 cents 
July 1, 2020  to  July 31, 2020  10.4 cents 
August 1, 2020  to  August 31, 2020  11.3 cents 
September 1, 2020  to  September 30, 2020  11.0 cents 
October 1, 2020  to  October 31, 2020  11.0 cents 
November 1, 2020  to  November 30, 2020  10.7 cents 
December 1, 2020  to  December 31, 2020  10.3 cents 
January 1, 2021  to  January 31, 2021  10.2 cents 
February 1, 2021  to  February 28, 2021  12.0 cents 
March 1, 2021  to  March 31, 2021  12.8 cents 
April 1, 2021  to  April 30, 2021  14.8 cents 
May 1, 2021  to  May 31, 2021  15.1 cents 
June 1, 2021  to  June 30, 2021  16.0 cents 
July 1, 2021  to  July 31, 2021  16.8 cents 
August 1, 2021  to  August 31, 2021  17.5 cents 
September 1, 2021  to  September 30, 2021  17.6 cents 

The prepayment rates for periods beginning July 1, 1994, are established below:
Period      Rate Per Gallon 
July 1, 1994  to  December 31, 1994  2.9 cents 
January 1, 1995  to  June 30, 1995  3.7 cents 
July 1, 1995  to  December 31, 1995  3.3 cents 
January 1, 1996  to  June 30, 1996  3.3 cents 
July 1, 1996  to  December 31, 1996  3.4 cents 
January 1, 1997  to  June 30, 1997  4.0 cents 
July 1, 1997  to  December 31, 1997  3.9 cents 
January 1, 1998  to  June 30, 1998  4.0 cents 
July 1, 1998  to  December 31, 1998  2.9 cents 
January 1, 1999  to  June 30, 1999  3.0 cents 
July 1, 1999  to  December 31, 1999  2.4 cents 
January 1, 2000  to  June 30, 2000  3.6 cents 
July 1, 2000  to  December 31, 2000  4.6 cents 
January 1, 2001  to  June 30, 2001  4.9 cents 
July 1, 2001  to  December 31, 2001  4.9 cents 
January 1, 2002  to  June 30, 2002  4.9 cents 
July 1, 2002  to  December 31, 2002  3.2 cents 
January 1, 2003  to  June 30, 2003  5.3 cents 
July 1, 2003  to  December 31, 2003  6.6 cents 
January 1, 2004  to  June 30, 2004  6.5 cents 
July 1, 2004  to  December 31, 2004  6.6 cents 
January 1, 2005  to  June 30, 2005  7.6 cents 
July 1, 2005  to  December 31, 2005  7.8 cents 
January 1, 2006  to  June 30, 2006  11.2 cents 
July 1, 2006  to  December 31, 2006  9.5 cents 
January 1, 2007  to  June 30, 2007  11.9 cents 
July 1, 2007  to  December 31, 2007  9.9 cents 
January 1, 2008  to  June 30, 2008  12.4 cents 
July 1, 2008  to  December 31, 2008  15.5 cents 
January 1, 2009  to  January 31, 2009  19.4 cents 
February 1, 2009  to  June 30, 2009  9.9 cents 
July 1, 2009  to  December 31, 2009  8.9 cents 
January 1, 2010  to  June 30, 2010  11.1 cents 
July 1, 2010  to  December 31, 2010  11.8 cents 
January 1, 2011  to  June 30, 2011  12.3 cents 
July 1, 2011  to  December 31, 2011  15.1 cents 
January 1, 2012  to  June 30, 2012  17.2 cents 
July 1, 2012  to  December 31, 2012  16.3 cents 
January 1, 2013  to  June 30, 2013  18.3 cents 
July 1, 2013  to  December 31, 2013  17.7 cents 
January 1, 2014  to  June 30, 2014  16.8 cents 

Posted: 09/29/2021 by Legislative Services Agency

DIN: 20210929-IR-045210409NRA
Composed: Apr 18,2024 8:05:48PM EDT
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