Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
What Are Excise Taxes?
Excise taxes are imposed by the government on certain types of fuels and other commodities, as well as certain activities. Before 1913, when the income tax was imposed, the federal government relied on excise taxes to meet its funding requirements.
Since excise taxes are generally included in the price of gas, diesel fuel, and other motor fuels used in your business, you simply deduct the total cost of the fuel as a business deduction rather than take a separate deduction for the tax.
For example, if you use the actual expenses method for deducting car expenses, you would just deduct the total cost of fuel used for business purposes, which includes the excise tax.
Examples of Fuels That Are Taxed:
- Gasoline
- Diesel fuel
- Aviation fuel (any liquid, other than gasoline or diesel fuel)
- Aviation gasoline (all special grades suitable for use in aviation)
- Liquid petroleum gas (propane, butane, and pentane)
Examples of Other Commodities That Are Taxed:
- Liquor
- Tobacco
Examples of Activities That Are Taxed:
- Wagering
- Highway usage by trucks
There are instances when you may be eligible for a credit for federal excises taxes on certain fuels. For example, a tax credit may apply for fuel used in machinery and off-highway vehicles, such as tractors. A credit may also apply for kerosene used for heating, lighting and cooking on a farm.