Montana funds its highways largely through a per-gallon fuel excise rather than a percentage sales tax — in fact the state has no general sales tax at all. The gasoline excise is about 33.0 cents per gallon, with diesel near 29.75 cents, and the federal excise stacks on top. This tool turns those rates into tax per fill-up, per year, and per mile.
How it works
The tool multiplies gallons by the combined per-gallon rate:
combined rate = state excise + federal excise (per gallon)
per fill-up = tank size × combined rate
gallons/year = annual miles ÷ MPG
annual tax = gallons/year × combined rate
tax per mile = annual tax ÷ annual miles
For gasoline the combined rate is roughly 0.330 + 0.184 = $0.514 per gallon.
Because the excise is embedded in the pump price, you do not see it as a separate
line at checkout.
Example and notes
Filling a 14-gallon tank with gasoline carries about 14 × 0.514 = $7.20 in
combined fuel tax. Driving 12,000 miles a year at 25 MPG burns ~480 gallons and
pays roughly $247 in fuel tax annually, or about $0.021 per mile. Diesel uses
slightly different rates. Confirm the current Montana rate with the Montana
Department of Transportation, since it changes only by legislative action.