Fuel Tax — Payment exlamcircle Coronavirus (COVID-19) Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page. You must pay the fuel tax on fuel you buy in Québec. The rate of the tax is based on:the type of fuel the region In addition to the fuel tax, the GST and QST also apply to sales of fuel. Exemptions The following are not subject to the fuel tax:natural gas and propane gassolvents derived from petroleum gasoline intended for chemical use coloured fuel oil used for heating or to operate a stationary engine or certain propulsion engines