Yes, different states can have different rates of tax on gasoline. For instance, the state of Georgia has a 4% tax on gasoline, whereas, the state of Oregon does not tax for gaxoline.
Yes. As mire23187 mentioned, the taxes are different in different states. The reason for this is that the gasoline tax usually goes to maintaining and building new roads, and different states have different levels of federal support for roads built within their state. Therefore, some states need to use more of their state money to maintain roads than others. If you are curious to read more, I have provided a link for you.
Also, there is some debate over how to tax electric vehicles and other popular non-gasoline vehicles for the damage that they inflict on public roads. However, no system is currently in place for taxing non-gasoline vehicles.
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