Transportation energy data book: edition 23 - Oak Ridge National ...

4–22
Consumers must pay the Gas Guzzler Tax when purchasing an automobile that has an Environmental Protection
Agency (EPA) fuel economy rating less than that stipulated in the table below. The Gas Guzzler Tax doubled in
1991 after remaining constant from 1986 to 1990. The tax has not changed since 1991. This tax does not apply
to light trucks such as pickups, minivans, sport utility vehicles, and vans.
Table 4.21
The Gas Guzzler Tax on New Cars
(dollars per vehicle)
Vehicle fuel
economy
(mpg) 1980 1981 1982 1983 1984 1985 1986–90 1991+
Over 22.5 0 0 0 0 0 0 0 0
22.0–22.5 0 0 0 0 0 0 500 1,000
21.5–22.0 0 0 0 0 0 0 500 1,000
21.0–21.5 0 0 0 0 0 0 650 1,300
20.5–21.0 0 0 0 0 0 500 650 1,300
20.0–20.5 0 0 0 0 0 500 850 1,700
19.5–20.0 0 0 0 0 0 600 850 1,700
19.0–19.5 0 0 0 0 450 600 1,050 2,100
18.5–19.0 0 0 0 350 450 800 1,050 2,100
18.0–18.5 0 0 200 350 600 800 1,300 2,600
17.5–18.0 0 0 200 500 600 1,000 1,300 2,600
17.0–17.5 0 0 350 500 750 1,000 1,500 3,000
16.5–17.0 0 200 350 650 750 1,200 1,500 3,000
16.0–16.5 0 200 450 650 950 1,200 1,850 3,700
15.5–16.0 0 350 450 800 950 1,500 1,850 3,700
15.0–15.5 0 350 600 800 1,150 1,500 2,250 4,500
14.5–15.0 200 450 600 1,000 1,150 1,800 2,250 4,500
14.0–14.5 200 450 750 1,000 1,450 1,800 2,700 5,400
13.5–14.0 300 550 750 1,250 1,450 2,200 2,700 5,400
13.0–13.5 300 550 950 1,250 1,750 2,200 3,200 6,400
12.5–13.0 550 650 950 1,550 1,750 2,650 3,200 6,400
Under 12.5 550 650 1,200 1,550 2,150 2,650 3,850 7,700
Source:
Internal Revenue Service, Form 6197, (Rev. 1-91), "Gas Guzzler Tax."
(Additional resources: www.irs.ustreas.gov)
TRANSPORTATION ENERGY DATA BOOK: EDITION 23—2003