what is the gas guzzler tax 
the gas guzzler tax is a surcharge added to the sales or lease price of cars in the u s that have poor fuel economy ratings the tax which is paid by the manufacturer or importer of the vehicle varies depending on the miles per gallon efficiency of the vehicle and ranges from 1 000 to 7 700 1the gas guzzler tax is imposed on passenger cars but not on trucks sports utility vehicles or minivans this is because the law was passed in 1978 when such models were rarely used as passenger vehicles 2congress established the gas guzzler tax provision in the energy tax act of 1978 to discourage the production and purchase of fuel inefficient vehicles 3