Can you claim a refund for gasoline tax charged on gas used in vehicles driven mainly on local streets that are built and maintained completely by property taxes? The federal gasoline tax is a national user tax that is intended to tax gas consumed on 'public highways' and is then used for all construction and upkeep of interstate highways. There is also a state gasoline tax charged on gas consumed on state highways, used for construction and upkeep of all state highways. In NJ combined state and federal gasoline taxes are 0.40/gallon after the recent increase in the federal gasoline tax. Some states have as high as 0.70/gallon in gasoline taxes.