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OTR Tax Notice 2014-02: District of Columbia Motor Fuel Tax Rate Unchanged

Thursday, March 6, 2014

The District is required to levy and collect a tax on motor vehicle fuels equal to 8.0 percent of the average wholesale price of a gallon of regular unleaded gasoline. The average wholesale price is to be calculated for twice a year and in no case shall the price computed be less than $2.94. OTR will compute the average wholesale price of a gallon of motor vehicle fuel by using the monthly Central Atlantic (PADD 1B) Regular Gasoline Wholesale/Resale Price compiled by the US Energy Information Administration for the six month periods ending in June and December of each year.

For the six month period ending December 31, 2013, the average wholesale price of a gallon of gasoline using the monthly Central Atlantic (PADD 1B) Regular Gasoline Wholesale/Retail Price compiled by the US Energy Administration was less than $2.94. Accordingly, the tax, computed at 8 percent of $2.94 minimum price, remains at 23.5 cents per gallon through September 30, 2014.

For additional information, please contact OTR’s Customer Service Center at (202) 727-4TAX.