"One barrel of crude oil makes about 19½ gallons of gasoline, 9
gallons of fuel oil, 4 gallons of jet fuel, and 11 gallons of other
products, including lubricants, kerosene, asphalt, and petrochemical
feedstocks to make plastics. The ultimate cost of a gallon of gas at
the service station depends mostly on the price of crude oil, and most
of the profit after expenses goes to the owner-producers of the oil,
whether they are governments or oil producing companies. The following
table shows an approximate breakdown of the costs that go into a
gallon of gas in the US. Almost everywhere in the world outside the
US, people pay MUCH more for gasoline, largely because of much larger
government taxes, which amount to around $3 to $4 per gallon in many
European countries. In the categories "Production cost" and "Producer
profit" the values show a range from Saudi Arabian production to USA
production. Naturally, all the other values may vary some as well;
these are general estimates."

Expense Amount
Production cost 15¢ to 60¢
Producer profit 53¢ to 8¢
Refining cost 13¢
Marketing cost 5¢
Transportation cost 15¢
Retailer cost 6¢
Refiner, marketer, transp. & retailer profit 10¢
US Taxes 19¢
Average state taxes 23¢
TOTAL $1.59