Gas Guzzler Tax

On this page:

• Overview
• What vehicles are subject to the Gas Guzzler Tax?
• Who collects and complies with the Gas Guzzler Tax?

Overview

Congress established Gas Guzzler Tax provisions in the Energy Tax Act of 1978 to discourage the production and purchase of fuel-inefficient vehicles. For more information, see:

Program Overview: Gas Guzzler Tax (PDF) (4 pp, 176K, EPA 420-F-12-068, September 2012)

What Vehicles are Subject to the Gas Guzzler Tax?

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.

• Vehicles Subject to Gas Guzzler Tax for MY 2016 (PDF) (4 pp, 123K, EPA-420-B-16-052, April 2016)
• Vehicles Subject to Gas Guzzler Tax for MY 2015 (PDF) (5 pp, 133K, EPA-420-B-16-051, April 2016)
• Vehicles Subject to Gas Guzzler Tax for MY 2014 (PDF) (4 pp, 133K, EPA-420-B-16-050, April 2016)
• Vehicles Subject to Gas Guzzler Tax for MY 2013 (PDF) (4 pp, 129K, EPA-420-B-16-049, April 2016)
• Vehicles Subject to Gas Guzzler Tax for MY 2012 (PDF) (5 pp, 101K, EPA-420-B-13-036a, September 2013)
• Vehicles Subject to Gas Guzzler Tax for MY 2011 (PDF) (5 pp, 114K, EPA-420-B-13-035, July 2013)
• Vehicles Subject to Gas Guzzler Tax for MY 2010 (PDF) (5 pp, 111K, EPA-420-B-13-034, July 2013)
• Vehicles Subject to Gas Guzzler Tax for MY 2009 (PDF) (7 pp, 430K, EPA-420-B-11-033, July 2011)
• Vehicles Subject to Gas Guzzler Tax for MY 2008 (PDF) (7 pp, 300K, EPA-420-B-08-018, October 2008)
• Vehicles Subject to Gas Guzzler Tax for MY 2007 (PDF) (7 pp, 240K, EPA-420-B-08-019, October 2008)
• Vehicles Subject to Gas Guzzler Tax for MY 2006 (PDF) (7 pp, 260K, EPA-420-B-06-009a, October 2007)
• Vehicles Subject to Gas Guzzler Tax for MY 2005 (PDF) (7 pp, 300K, EPA-420-B-06-008, June 2006)
• Vehicles Subject to Gas Guzzler Tax for MY 2004 (PDF) (6 pp, 270K, EPA-420-B-06-007, June 2006)
• Vehicles Subject to Gas Guzzler Tax for MY 1980 - 2003 (PDF) (52 pp, 2.4MB, EPA-420-B-06-006, June 2006)

Who Collects and Complies with the Gas Guzzler Tax?

The Internal Revenue Service (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.

IRS Compliance Forms and Payment Obligations

• IRS Form 6197: Gas Guzzler Tax (PDF) (2 pp, 59 K, October 2005)
  Use Form 6197 to calculate the gas guzzler tax.
• IRS Publication 510 (Rev. January 2016): Excise Taxes (PDF) (60 pp, 2.7 M, February 2016)
  Chapter 5. Manufacturers Taxes details the payment obligations for the Gas Guzzler Tax.

EPA Regulations for Compliance with Gas Guzzler Tax

For your convenience, a link to the electronic Code of Federal Regulations is provided below.

• 40 CFR § 600.513–08
  Gas Guzzler Tax