Gas Guzzler Tax
Fuel Economy Information
Congress established Gas Guzzler Tax provisions in the Energy Tax Act of 1978 to discourage the production and purchase of fuel-inefficient vehicles. The Gas Guzzler Tax is assessed on new cars that do not meet required fuel economy levels. These taxes apply only to passenger cars. Trucks, minivans, and sport utility vehicles (SUV) are not covered because these vehicle types were not widely available in 1978 and were rarely used for non-commercial purposes. The IRS is responsible for administering the gas guzzler program and collecting the taxes from car manufacturers or importers. The amount of tax is posted on the window stickers of new cars - the lower the fuel economy, the higher the tax.
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- Program Overview: Gas Guzzler Tax (PDF) (4 pp, 176K, EPA 420-F-12-068, September 2012)
- IRS Form 6197: Gas Guzzler Tax (PDF) (2 pp, 59K, October 2005)
- IRS Publication 510: Excise Taxes for 2005 (PDF) (47 pp, 278K, October 2005) (Part Two, Chapter 5 - Manufacturers Taxes details the payment obligations for the gas guzzler tax.)
- Vehicles subject to the Gas Guzzler Tax by model year:
- 2010 Model Year (PDF) (5 pp, 80K, EPA-420-B-11-034, July 2011)
- 2009 Model Year (PDF) (7 pp, 430K, EPA-420-B-11-033, July 2011)
- 2008 Model Year (PDF) (7 pp, 300K, EPA420-B-08-018, October 2008)
- 2007 Model Year (PDF) (7 pp, 240K, EPA420-B-08-019, October 2008)
- 2006 Model Year (PDF) (7 pp, 260K, EPA420-B-06-009a, October 2007)
- 2005 Model Year (PDF) (7 pp, 300K, EPA420-B-06-008, June 2006)
- 2004 Model Year (PDF) (6 pp, 270K, EPA420-B-06-007, June 2006)
- 1980 - 2003 Model Years (PDF) (52 pp, 2.4MB, EPA420-B-06-006, June 2006)
- EPA Regulations regarding gas guzzler tax compliance
- 40 CFR § 600.314–01 (PDF) Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for comparable automobiles. (3 pp, 30K, August 2005)
- 40 CFR § 600.314–86 (PDF) Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for comparable automobiles. (1 pg, 30K, August 2005)
EPA's web site on fuel economy provides information on how EPA determines fuel economy estimates, the regulations that govern fuel economy testing and reporting, and fuel economy test data.
EPA's Green Vehicle Guide is a web site that is designed to provide consumers with fuel economy and emission information for all cars and light trucks. Consumers can use the Green Vehicle Guide to find the cleanest, most fuel-efficient vehicle that meets their needs. Each vehicle is given an Air Pollution Score and Greenhouse Gas score on a scale of 0-10, with 10 being the best. Users can look up individual vehicles or types of vehicles to see how they rate.
This is the official Department of Energy site for fuel economy information, including downloadable versions of the annual Fuel Economy Guide, files of the annual underlying fuel economy data, as well as much more information. Users can look up individual vehicles for specific fuel economy information and read tips for improving gas mileage. There are links to related sites, including where to find information about possible tax credits for alternative fueled vehicles.