Yes, all 50 U.S. states (plus the District of Columbia) levy some form of gas tax, in addition to the federal excise tax.[1][6][8][9]

What a gas tax is

A gas tax (more precisely, a motor fuels tax or motor‑fuel excise tax) is a per‑gallon tax imposed on gasoline, diesel, and sometimes other motor fuels.[6][8][1] Most commonly, it is an excise tax, meaning it is charged per gallon at a fixed rate (e.g., “30 cents per gallon”), rather than as a percentage of the purchase price.[8][1][6]

Some states also layer on a sales tax or gross receipts tax calculated as a percentage of the fuel price, so drivers effectively pay both an excise tax and a sales‑type tax at the pump. ⭐[2][11][8]

How it works in practice

Why gas taxes exist

Gas taxes exist primarily as a user‑fee style revenue source to fund transportation and road infrastructure, but they also serve several broader policy goals. ⭐[8][1][6]

1. Funding transportation infrastructure

• Road maintenance and construction (highways, bridges, local roads) is the main use of gas‑tax revenue in most states. ⭐[13][1][8]
• Because the tax is paid in proportion to fuel use, it is often seen as a pay‑as‑you‑go or “benefit‑based” tax: the more you drive, the more you contribute. ⭐ [6][8]

2. Correcting externalities

• Driving imposes external costs (congestion, air pollution, climate emissions) that are not fully reflected in the private price of gasoline. ⭐ [8][6]
• Gas taxes act as a Pigouvian tax: by raising the price of fuel, they encourage more efficient driving, reduced vehicle miles traveled, and, in theory, lower emissions.⭐ [6][8]

3. Fiscal stability and predictability

• Gas taxes have historically been relatively stable and easy to administer, providing a predictable stream of revenue for long‑term transportation projects.[1][8]
• However, as vehicles become more fuel‑efficient and electric vehicles grow, many states are redesigning or supplementing gas‑tax revenue with alternative mechanisms, such as vehicle‑mile‑traveled (VMT) fees, fees on electric vehicles, or higher registration fees. ⭐[7][9]
• Sources

Gas Tax Rates and Quality of Roads

California Gas Tax