Table 21
State and Local Taxes, Cents Per Gallon of Gasoline, 1998
Rank	State	Amt.		Rank	State	Amt.
1	Illinois	39.1		27	Alabama	21.0
2	Connecticut	38.8		27	Iowa	21.0
3	Hawaii	32.6		27	Massachusetts	21.0
4	NEW YORK	32.3		30	New Mexico	20.9
5	Nevada	31.4		31	Maine	20.1
6	Florida	29.2		32	Louisiana	20.0
7	California	29.1		32	Minnesota	20.0
8	Rhode Island	28.0		32	North Dakota	20.0
9	Michigan	28.0		32	Texas	20.0
10	Montana	27.8		36	Virginia	19.5
11	Idaho	26.0		37	Arizona	19.0
11	Oregon	26.0		38	Vermont	19.0
13	Pennsylvania	25.9		38	Indiana	18.9
14	Washington	25.8		40	Arkansas	18.7
15	West Virginia	25.5		41	Kansas	18.0
16	Nebraska	25.2		41	New Hampshire	18.0
17	Wisconsin	24.8		43	Missouri	17.1
18	Utah	24.0		44	Oklahoma	17.0
19	Delaware	23.6		45	South Carolina	16.8
20	Maryland	23.5		46	Kentucky	16.4
21	Colorado	23.1		47	New Jersey	14.5
22	North Carolina	22.6		48	Georgia	10.5
23	Tennessee	22.4		49	Wyoming	9.0
24	Ohio	22.0		50	Alaska	8.0
24	South Dakota	22.0		U.S. average		22.5
26	Mississippi	21.4		N.Y.S. % above avg.		43.6%
Source: New York State Department of Taxation and Finance
Tax rates include all state and local sales, gross receipts, excise and other non-income taxes of at least 0.4 cents per gallon.