Title: How Much Gas Tax Money States Divert Away From Roads - Reason Foundation
Headings: How Much Gas Tax Money States Divert Away From Roads
Policy Brief
How Much Gas Tax Money States Divert Away From Roads
Examining the percentage of state gas tax revenue that is allocated for expenses unrelated to roads, including money shifted to law enforcement, education, tourism, environmental programs and more.
State Gas Tax Diversion Rates
Background
Figure 1: State Gas Tax Rates 2000-2019
Gas Tax Diversions by State
Figure 2: State Gas Tax Diversion Rates
Figure 3: Average Diversion Rate of Each U.S. Region
Methodology
Colorado
Connecticut
Florida
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
New Jersey (FY18)
New York
North Carolina
North Dakota
Oklahoma
Pennsylvania
Rhode Island
South Carolina
South Dakota
Texas
Utah
Vermont
Virginia
Washington
Wisconsin
Analysis
Recommendations

Content: State Gas Tax Diversion Rates
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Source: State Annual Budget, Transportation Budget and Transportation Fund Statements Data; more detail provided in this brief’s appendix. Figure 3: Average Diversion Rate of Each U.S. Region
Source: State Annual Budget, Transportation Budget and Transportation Fund Statements Data; more detail provided in this brief’s appendix. The regions used in Figure 3 correspond with the classification used by the United States Census Bureau. Methodology
Although the definition, collection, and allocation of gas tax revenue vary widely in each state, this brief uses the following methodology. Gas taxes can generally be broken down into two components: