Motor fuels tax; modifies rates of taxation thereof. (HB41)

Introduced By

Del. Jim Scott (D-Merrifield)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Motor fuels tax. Modifies the rates of taxation on motor fuels to be the greater of (i) the current specific cents-per-gallon rates or (ii) percentage rates, 7.7 percent for gasoline and gasohol, and 6.8 percent for diesel. The percentage rates would be applied against the average price per gallon of the fuel, less federal and state taxes, as determined by the Commissioner of the Division of Motor Vehicles over rolling six-month periods. Read the Bill »


Bill Has Failed


12/05/2007Prefiled and ordered printed; offered 01/09/08 082508720
12/05/2007Referred to Committee on Finance
01/15/2008Assigned Finance sub: 2
01/23/2008Impact statement from DPB (HB41)
02/12/2008Left in Finance


A P Harris writes:

so does this mean motor fuel taxes would go up or down from the current rate?

Michael Perkins writes:

Up. The current rate is 17.5 cents per gallon. The current untaxed price of gasoline is approximately $2.65 per gallon. 7.7% of that is around 20 cents.

(Not to be a jackass, but there's a link below the summary that says "View full text", you can click on to see what the bill is doing.)

Don't remember the source, but Virginians burn about 530 gallons of fuel per capita per year, so this bill raises taxes (at current prices) by $16 per person.

Also, the sale of motor vehicle fuel is free of the Virginia sales tax, so this would make motor vehicle fuel taxed only 3.2% above what everything else is taxed.

This tax would eliminate the funding need for those abusive driver penalties.