# Tax Rates by Motor Fuel and State

## Local file

- Dataset file: `tax_rates_by_motor_fuel_and_state.csv`
- Format: CSV
- Retrieved: 2026-07-01
- Size: 372,732 bytes, about 364.0 KB
- Shape: 1,368 data rows, 10 columns
- SHA-256: `96425f1c28d82131ddbc0577fea3fe65a9043d2c87eef410a9a1d9fc17af444b`

## Source

- Found at: https://catalog.data.gov/dataset/tax-rates-by-motor-fuel-and-state
- Publisher: Bureau of Transportation Statistics
- Direct download used: https://data.transportation.gov/api/views/e5cn-ri8q/rows.csv?accessType=DOWNLOAD

## What it is

This dataset lists motor-fuel tax rates by jurisdiction, fuel type, and year. It includes federal and state-level records, fuel categories such as gasoline and diesel, rates, FIPS codes, state abbreviations, effective dates, and notes.

The first records in the retrieved file include federal gasoline and diesel rates for 2026, with notes about the Leaking Underground Storage Tank fee.

## Notes for static website use

- The file is compact and straightforward to use in a static build.
- Useful fields for filtering or display include `state`, `abbrev`, `fuel_type`, `rate`, `effective_date`, and `year`.
- Rates should be labeled carefully in the UI because the source field does not encode units in the column name.
- `effective_date` values are stored as date-time strings like `01/01/2026 12:00:00 AM`; parse or normalize them before timeline use.
- The CSV was downloaded as-is from the source. No filtering, sorting, or transformations were applied.