Gasoline Use Tax Rate Notice, April 2026
Summary
The Indiana Department of Revenue published the monthly gasoline use tax rate for April 2026. Based on the statewide average retail price of $2.4539 per gallon for the period February 16 to March 15, 2026, the department calculated a rate of $0.172 per gallon (7% of the average price rounded to the nearest tenth of a cent). Refiners, terminal operators, and qualified distributors required to collect gasoline use tax must charge this rate for the April 1-30, 2026 period.
What changed
The Indiana Department of Revenue published the monthly gasoline use tax rate calculation for April 2026. The rate of $0.172 per gallon is derived from the statewide average retail price of $2.4539 per gallon multiplied by 7%, rounded to the nearest tenth of a cent per IC 6-2.5-3.5-15.
Refiners, terminal operators, and qualified distributors known to the department as required collectors must charge this rate for all gasoline sales during the April 1-30, 2026 period. The notice also provides historical rates back to July 2014 for reference.
What to do next
- Apply the gasoline use tax rate of $0.172 per gallon for sales during April 2026
- Collect and remit gasoline use tax from qualifying transactions at the published rate
Archived snapshot
Apr 16, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
- 100 N. Senate Ave. Indianapolis, IN 46204 • dor.in.gov
Replaces Departmental Notice #2, dated March 2026
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:
- 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
- seven percent (7%)
- then rounded to the nearest one-tenth of one cent ($0.001) Using the retail price of gasoline for the period from February 16, 2026, to March 15, 2026, (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 $2.4539 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.
Indiana Department of Revenue Indiana Government Center Departmental Notice #2 Subject: Gasoline Use Tax Rate Effective Date: April 1, 2026 References: IC 6-2.5-3.5-15
Equation for Gasoline Use Tax Rate
Based on the average price of gasoline for the period in question, the gasoline use tax rate is computed as follows: Equation Math Statewide average retail price per gallon 2.4539 Multiplied by the state retail tax x .07 0.1718 Rounded to the nearest one-tenth of one cent 0.172
Gasoline Use Tax Rate
Based on the previous calculations, the gasoline use tax rate for the period from April 1, 2026, to April 30, 2026, is seventeen and two-tenths cents ($0.172) per gallon. ________________________________________ Christopher W. Russell General Counsel Indiana Department of State Revenue
Gasoline Use Tax rates for periods beginning July 1, 2014
Period to July 1, 2014 July 31, 2014 22.9 cents August 1, 2014 August 31, 2014 21.7 cents September 1, 2014 September 30, 2014 20.2 cents October 1, 2014 October 31, 2014 20.4 cents November 1, 2014 November 30, 2014 December 1, 2014 December 31, 2014 17.0 cents January 1, 2015 January 31, 2015 15.2 cents February 1, 2015 February 28, 2015 10.9 cents March 1, 2015 March 31, 2015 April 1, 2015 April 30, 2015 12.9 cents May 1, 2015 May 31, 2015 13.1 cents June 1, 2015 June 30, 2015 14.3 cents July 1, 2015 July 31, 2015 15.8 cents August 1, 2015 August 31, 2015 September 1, 2015 September 30, 2015 14.1 cents October 1, 2015 October 31, 2015 14.1 cents November 1, 2015 November 30, 2015 13.4 cents December 1, 2015 December 31, 2015 12.2 cents January 1, 2016 January 31, 2016 10.0 cents February 1, 2016 February 29, 2016 10.0 cents March 1, 2016 March 31, 2016 8.0 cents April 1, 2016 April 30, 2016 9.5 cents May 1, 2016 May 31, 2016 10.9 cents June 1, 2016 June 30, 2016 12.3 cents July 1, 2016 July 31, 2016 14.1 cents August 1, 2016 August 31, 2016 12.5 cents September 1, 2016 September 30, 2016 11.3 cents October 1, 2016 October 31, 2016 12.0 cents November 1, 2016 November 30, 2016 12.2 cents December 1, 2016 December 31, 2016 11.4 cents January 1, 2017 January 31, 2017 11.6 cents February 1, 2017 February 28, 2017 13.1 cents March 1, 2017 March 31, 2017 11.7 cents April 1, 2017 April 30, 2017 12.4 cents May 1, 2017 May 31, 2017 12.9 cents June 1, 2017 June 30, 2017 12.9 cents July 1, 2017 July 31, 2017 12.8 cents August 1, 2017 August 31, 2017 11.9 cents September 1, 2017 September 30, 2017 12.5 cents October 1, 2017 October 31, 2017 13.4 cents November 1, 2017 November 30, 2017 12.8 cents December 1, 2017 December 31, 2017 14.3 cents January 1, 2018 January 31, 2018 13.6 cents February 1, 2018 February 28, 2018 14.0 cents
Period to March 1, 2018 March 31, 2018 13.8 cents April 1, 2018 April 30, 2018 13.3 cents May 1, 2018 May 31, 2018 14.4 cents June 1, 2018 June 30, 2018 July 1, 2018 July 31, 2018 August 1, 2018 August 31, 2018 16.2 cents September 1, 2018 September 30, 2018 16.1 cents October 1, 2018 October 31, 2018 15.8 cents November 1, 2018 November 30, 2018 16.1 cents December 1, 2018 December 31, 2018 14.4 cents January 1, 2019 January 31, 2019 12.0 cents February 1, 2019 February 28, 2019 11.0 cents March 1, 2019 March 31, 2019 11.4 cents April 1, 2019 April 30, 2019 12.8 cents May 1, 2019 May 31, 2019 15.1 cents June 1, 2019 June 30, 2019 16.1 cents July 1, 2019 July 31, 2019 15.6 cents August 1, 2019 August 31, 2019 15.1 cents September 1, 2019 September 30, 2019 14.9 cents October 1, 2019 October 31, 2019 13.4 cents November 1, 2019 November 30, 2019 13.9 cents December 1, 2019 December 31, 2019 13.4 cents January 1, 2020 January 31, 2020 13.4 cents February 1, 2020 February 29, 2020 13.4 cents March 1, 2020 March 31, 2020 12.6 cents April 1, 2020 April 30, 2020 May 1, 2020 May 31, 2020 8.0 cents June 1, 2020 June 30, 2020 7.6 cents July 1, 2020 July 31, 2020 10.4 cents August 1, 2020 August 31, 2020 11.3 cents September 1, 2020 September 30, 2020 11.0 cents October 1, 2020 October 31, 2020 11.0 cents November 1, 2020 November 30, 2020 10.7 cents December 1, 2020 December 31, 2020 10.3 cents January 1, 2021 January 31, 2021 10.2 cents February 1, 2021 February 28, 2021 12.0 cents March 1, 2021 March 31, 2021 12.8 cents April 1, 2021 April 30, 2021 14.8 cents May 1, 2021 May 31, 2021 15.1 cents June 1, 2021 June 30, 2021 16.0 cents July 1, 2021 July 31, 2021 16.8 cents August 1, 2021 August 31, 2021 17.5 cents September 1, 2021 September 30, 2021 17.6 cents October 1, 2021 October 31, 2021 17.3 cents November 1, 2021 November 30, 2021 17.9 cents December 1, 2021 December 31, 2021
Period to January 1, 2022 January 31, 2022 18.2 cents February 1, 2022 February 28, 2022 17.3 cents March 1, 2022 March 31, 2022 18.4 cents April 1, 2022 April 30, 2022 21.9 cents May 1, 2022 May 31, 2022 24.1 cents June 1, 2022 June 30, 2022 24.0 cents July 1, 2022 July 31, 2022 29.1 cents August 1, 2022 August 31, 2022 29.4 cents September 1, 2022 September 30, 2022 24.0 cents October 1, 2022 October 31, 2022 22.0 cents November 1, 2022 November 30, 2022 23.1 cents December 1, 2022 December 31, 2022 23.3 cents January 1, 2023 January 31, 2023 19.9 cents February 1, 2023 February 28, 2023 March 1, 2023 March 31, 2023 18.6 cents April 1, 2023 April 30, 2023 May 1, 2023 May 31, 2023 20.3 cents June 1, 2023 June 30, 2023 20.4 cents July 1, 2023 July 31, 2023 20.5 cents August 1, 2023 August 31, 2023 19.4 cents September 1, 2023 September 30, 2023 21.1 cents October 1, 2023 October 31, 2023 21.5 cents November 1, 2023 November 30, 2023 20.3 cents December 1, 2023 December 31, 2023 18.6 cents January 1, 2024 January 31, 2024 February 1, 2024 February 29, 2024 15.5 cents March 1, 2024 March 31, 2024 16.9 cents April 1, 2024 April 30, 2024 18.9 cents May 1, 2024 May 31, 2024 20.4 cents June 1, 2024 June 30, 2024 20.5 cents July 1, 2024 July 31, 2024 20.1 cents August 1, 2024 August 31, 2024 20.3 cents September 1, 2024 September 30, 2024 20.4 cents October 1, 2024 October 31, 2024 18.3 cents November 1, 2024 November 30, 2024 17.7 cents December 1, 2024 December 31, 2024 16.6 cents January 1, 2025 January 31, 2025 16.5 cents February 1, 2025 February 28, 2025 17.0 cents March 1, 2025 March 31, 2025 16.5 cents April 1, 2025 April 30, 2025 May 1, 2025 May 31, 2025 17.8 cents June 1, 2025 June 30, 2025 17.4 cents
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Period to July 1, 2025 July 31, 2025 17.5 cents August 1, 2025 August 31, 2025 17.5 cents September 1, 2025 September 30, 2025 17.8 cents October 1, 2025 October 31, 2025 18.0 cents November 1, 2025 November 30, 2025 December 1, 2025 December 31, 2025 16.5 cents January 1, 2026 January 31, 2026 15.4 cents February 1, 2026 February 28, 2026 14.9 cents March 1, 2026 March 31, 2026 15.3 cents April 1, 2026 April 30, 2026
Prepaid Sales Tax rates for periods beginning July 1, 1994
Period to July 1, 1994 December 31, 1994 2.9 cents January 1, 1995 June 30, 1995 3.7 cents July 1, 1995 December 31, 1995 3.3 cents January 1, 1996 June 30, 1996 3.3 cents July 1, 1996 December 31, 1996 3.4 cents January 1, 1997 June 30, 1997 4.0 cents July 1, 1997 December 31, 1997 3.9 cents January 1, 1998 June 30, 1998 4.0 cents July 1, 1998 December 31, 1998 2.9 cents January 1, 1999 June 30, 1999 3.0 cents July 1, 1999 December 31, 1999 2.4 cents January 1, 2000 June 30, 2000 3.6 cents July 1, 2000 December 31, 2000 4.6 cents January 1, 2001 June 30, 2001 4.9 cents July 1, 2001 December 31, 2001 4.9 cents January 1, 2002 June 30, 2002 4.9 cents July 1, 2002 December 31, 2002 3.2 cents January 1, 2003 June 30, 2003 5.3 cents July 1, 2003 December 31, 2003 6.6 cents January 1, 2004 June 30, 2004 6.5 cents July 1, 2004 December 31, 2004 6.6 cents January 1, 2005 June 30, 2005 7.6 cents July 1, 2005 December 31, 2005 7.8 cents January 1, 2006 June 30, 2006 11.2 cents July 1, 2006 December 31, 2006 9.5 cents January 1, 2007 June 30, 2007 11.9 cents July 1, 2007 December 31, 2007 9.9 cents January 1, 2008 June 30, 2008 12.4 cents July 1, 2008 December 31, 2008 15.5 cents January 1, 2009 January 31, 2009 19.4 cents February 1, 2009 June 30, 2009 9.9 cents July 1, 2009 December 31, 2009 8.9 cents January 1, 2010 June 30, 2010 11.1 cents July 1, 2010 December 31, 2010 January 1, 2011 June 30, 2011 12.3 cents July 1, 2011 December 31, 2011 15.1 cents January 1, 2012 June 30, 2012 July 1, 2012 December 31, 2012 16.3 cents January 1, 2013 June 30, 2013 18.3 cents July 1, 2013 December 31, 2013 17.7 cents January 1, 2014 June 30, 2014 16.8 cents
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