* Crude oil -- 57%
o Finding the crude oil
o Getting the crude oil out of the ground
o Transporting the crude oil to the refinery
o Maintaining a reserve capacity of crude oil
o Profit
* Refining the crude oil into gasoline -- 18%
o Producing special blends of gasoline to meet local clean air government regulations
o Transporting the gasoline to the gas station
o Profit
* Selling the gasoline at a station -- 11%
o Operational costs
o Marketing costs
o Profit
* Taxes, federal and state -- 20%
source:
Gas Prices
Notice that the government probably makes a whole lot more off a gallon of gas than the actual companies that goes to the trouble of finding.refining and marketing it.