North Carolina
Official · state-level, not per district
Official
Gasoline tax
Suspended through Nov 30, 2026.
Current rate: 0.0¢/gal
Statutory rate: 41.0¢/gal
Indexed
- State excise
- 0.0¢/gal
- State excise + fees
- 0.0¢/gal
- Federal
- 18.4¢/gal (18.3¢ excise + 0.1¢ LUST)
- Combined state + federal excise
- 18.4¢/galSome states tax a percentage of fuel price or reset rates periodically. Gross-receipts taxes (CT, DE, OH) are excluded.
Sales and local taxes are not included.
Some states tax a percentage of fuel price or reset rates periodically; per-gallon figures are the state's published rate on the as-of date. Gross-receipts taxes (CT, DE, OH) are excluded.
Law: G.S. 105-449.80; S.L. 2026-62 (opens in a new tab)
Date passed: Oct 9, 2026
Date effective: Unknown
Indexing: Statutory rate indexed annually (population/energy CPI)
Statutory 41.0 for 2026 per NCDOR rates page.
Source: North Carolina Department of Revenue (opens in a new tab). As of Oct 28, 2026.
Cross-check: U.S. Energy Information Administration (opens in a new tab)
Federal law: 26 U.S.C. 4081(a)(2)(A)(i), 4081(d)(3) LUST; 4041(d) (opens in a new tab) · IRS Pub 510 (opens in a new tab). Effective Oct 1, 1993.