How much tax does your state charge on gasoline? What makes up the price of a gallon?

The national average price for a gallon of regular gasoline in the U.S. hit an all-time high at $5.014 on Monday, according to AAA.

There are several factors behind why a gallon of gas can go over $5 a gallon. Here’s what we know about gas prices and how they are determined:

What makes up the price of gasoline?

Four factors make up the cost of a gallon of gas:

· The cost of crude oil.

· The cost of refining the crude oil.

· Distributing and marketing the oil.

· Federal and state taxes that are applied to each gallon of gas sold.

The cost of crude oil accounts for at least half of the price per gallon.

What determines the price of crude oil?

According to the American Petroleum Institute, “U.S crude oil prices are determined by global fundamentals, including supply and demand, inventories, seasonality, financial market considerations and expectations.”

How much does it cost to refine gasoline?

The cost to refine gasoline varies between 40 cents and 70 cents per gallon, depending on various factors.

What is the cost of distributing the oil?

The cost to transport the refined oil to service stations runs about 27 cents per gallon.

What about taxes? Is there a set rate?

Taxes vary by state. In addition to the basic state tax, additional taxes and fees such as sales taxes, gross receipts taxes, oil inspection fees, county and local taxes, underground storage tank fees and other miscellaneous environmental fees can be added to the cost of a gallon of gas.

The federal gas tax is the same for every state — 18.4 cents — an 18.3% tax plus a 0.1 cent charge for leaking underground storage tank fees.

Below is a chart that shows the gas tax for each state as of Jan. 1, 2022.

States	State tax per gallon (in cents)	Other state, fees, taxes (in cents)	Total state tax (in cents)	Total state and federal tax per gallon (in cents)
Alabama	28	0.012	29.2	49.46
Alaska	8	0.0095	8.95	27.35
Arizona	18	0.01	19	37.4
Arkansas	24.5	0.003	24.8	43.2
California	51.1	0.077	58.8	77.2
Colorado	22	0.0156	23.56	41.96
Connecticut	25	N/A	25	43.4
Delaware	23	N/A	23	41.4
District of Columbia	23.5	0.103	33.8	52.2
Florida	4	0.315	35.55	53.9
Georgia	29.1	0.0075	29.85	48.25
Hawaii	16	0.025	18.5	36.9
Idaho	32	0.01	33	51.4
Illinois	39.2	0.191	58.3	76.7
Indiana	32	0.183	50.3	68.7
Iowa	30	N/A	30	48.4
Kansas	24	0.0103	25.03	43.43
Kentucky	24.6	0.014	26	44.4
Louisiana	20	0.0093	20.9	39.33
Maine	30	0.014	31.4	49.8
Maryland	27.1	0.0919	36.29	54.69
Massachusetts	24	0.0298	26.98	45.38
Michigan	27.2	0.185	45.7	64.1
Minnesota	28.5	0.001	28.6	47
Mississippi	18	0.004	18.4	36.8
Missouri	19.5	0.0042	19.92	38.32
Montana	32.5	0.0075	33.25	51.65
Nebraska	24.8	0.009	25.7	44.1
Nevada	23	0.0081	23.81	42.21
New Hampshire	22.2	0.0163	23.83	42.23
New Jersey	10.5	0.3195	42.45	60.85
New Mexico	17	0.0188	18.88	37.28
New York	8	0.2568	33.68	52.08
North Carolina	38.5	0.0025	38.75	57.15
North Dakota	23	0.0003	23.03	41.43
Ohio	38.5	N/A	38.5	56.9
Oklahoma	19	0.01	20	38.40
Oregon	38	N/A	38	56.4
Pennsylvania	57.6	0.011	58.7	77.1
Rhode Island	34	0.0112	35.12	53.52
South Carolina	26	0.0075	26.75	45.15
South Dakota	28	0.02	30	48.40
Tennessee	26	0.014	27.4	45.8
Texas	20	N/A	20	38.4
Utah	31.9	0.0065	32.55	50.95
Vermont	12.2	0.2004	32.14	50.54
Virginia	26.2	0.079	34.10	52.50
Washington	49.4	0.0282	52.22	70.62
West Virginia	20.5	0.152	35.70	54.10
Wisconsin	30.9	0.02	32.90	51.30
Wyoming	23	0.01	24	42.4