What is a common revenue use for state and local excise taxes on gasoline?

The common revenue use for state and local excise taxes on gasoline is primarily for road and highway maintenance and improvements. This usage is rooted in the principle that those who purchase gasoline contribute to the infrastructure that supports vehicular travel, specifically roads and highways. This creates a direct link between the tax revenue collected from gasoline sales and the funding necessary to maintain and enhance transportation systems.

Governments often allocate these funds to repair existing roads, construct new highways, improve safety features, and support public transportation initiatives. By funding these projects, excise taxes help ensure that the road networks are sufficient to meet the demands of the public and facilitate economic activity. This practice aligns with the purpose of the excise tax, reinforcing transportation infrastructure as a critical service funded through user fees.