evidence: Average Gas Prices by State [...] Regular Gas Price per Gallon by State [...] Not all states have fixed gas taxes, however – 22 states and Washington, D.C., have variable taxes that grow over time. In California, the place with a high historical gas price by state, the tax varies with inflation. In most states, taxes vary either with the USA average gas prices or inflation. Other states with variable gas tax include Florida, Hawaii, Georgia, New York, and New Jersey.