Highway Taxes and Fees 2008
State Gasoline Tax Loss and Expense Allowances
Based on information obtained from state authorities and on the law of the states
Table MF-103 Part 1 of 2
Status as of January 1, 2008
| STATE | ALLOWANCES FOR ACTUAL LOSSES TO WHOLESALER | FLAT PERCENTAGE ALLOWANCE FOR LOSSES IN STORAGE AND HANDLING | ALLOWANCE FOR LOSSES IN HANDLING AND COLLECTION EXPENSE | ALLOWANCE TO WHOLESALERS FOR COLLECTION EXPENSE (LOSS NO CONSIDERATION) |
| BY DESTRUCTION (1) | NO SPECIFIED PERCENTAGE (2) | MAXIMUM PERCENTAGESPECIFIED | TO RETAILER 2/ (5) | TO WHOLESALER | TO RETAILER | TO WHOLESALER | TO RETAILER |
| METHOD (6) | PERCENTAGE (7) | METHOD (8) | PERCENTAGE (9) | METHOD (10) | PERCENTAGE (11) | METHOD (12) | PERCENTAGE (13) | METHOD (14) | PERCENTAGE OF QUANTITYTAXABLE (15) |
| METHOD (3) | PERCENTAGE (4) |
| Alabama | EX | EX | - | - | - | EX | 2 | - | - | - | - | - | - | EX | 2 |
| Alaska | EX | EX | - | - | EX | - | - | - | - | - | - | - | - | EX | 1 |
| Arizona | RE | RE | RE | T | | - | - | - | - | - | - | - | - | - | - |
| Arkansas | RE | - | - | - | - | EX | 3 | - | - | - | - | - | - | - | - |
| California | EX | EX | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Colorado | EX | - | - | - | - | - | - | - | - | EX | 2 (R) | - | - | EX | 0.5 (R) |
| Connecticut | EX or RE (100%) | - | - | 1 | - | - | 0.005 | - | - | - | - | - | - | - | - |
| Delaware | EX | EX | - | - | - | EX | 1 (R) | - | - | - | - | - | - | - | - |
| Dist. of Col. | EX | - | EX | 2 (R) | - | - | - | - | - | - | - | - | - | - | - |
| Florida | - | - | - | - | - | - | - | - | - | - | - | - | - | | 0.1 |
| Georgia | EX | - | - | - | - | - | - | RE | 2 (T) | EX | 1 (T) | - | 2 (T) | - | - |
| Hawaii | - | - | - | - | - | EX | 1 (D) | - | - | - | - | - | - | - | - |
| Idaho | EX or RE | - | - | - | - | - | - | - | - | EX | 1 (D) | EX | 1 (R) | - | - |
| Illinois | EX | - | EX | 0.01 | RE | - | - | - | - | - | - | - | - | EX | 1.75 |
| Indiana | EX | - | - | - | RE | EX | 1.6 | - | - | EX | 1.6 | - | - | - | - |
| Iowa | RE | RE | - | - | RE | - | - | - | - | EX | 1.6 (T) | - | - | - | - |
| Kansas | RE | - | - | - | - | EX | 2.5 | - | - | - | - | - | - | - | - |
| Kentucky | EX | - | - | - | - | EX | 0.75 Max. | - | - | EX | 2.25 (T) | - | - | - | - |
| Louisiana | RE | - | - | - | - | EX | 3 (T) | - | - | - | - | - | - | - | - |
| Maine | EX | - | EX | 1 (R) | (RE) .5 (T) | - | - | - | - | - | - | - | - | - | - |
| Maryland | EX or RE | - | - | - | RE | - | - | - | - | EX | 1 (T) | - | - | - | - |
| Massachusetts | EX or RE | - | EX | 1 (R) | - | - | - | - | - | - | - | - | - | - | - |
| Michigan | - | - | - | - | - | - | - | - | - | - | - | - | - | EX | 1.5, 1 / 3 to retailers |
| Minnesota | RE | EX or RE | - | - | - | EX | 1.67 | EX | 0.83 | - | - | - | - | - | - |
| Mississippi | EX or RE | - | - | - | - | EX | 2 (T) | - | - | - | - | - | - | - | - |
| Missouri | RE | - | - | - | RE | - | - | - | - | EX | 3 (R) | - | - | EX | 1/10 of 1% |
| Montana | RE | - | - | - | - | - | - | - | - | EX | 1 (T) | - | - | - | - |
| Nebraska | RE | - | - | - | RE | EX | 3 (R) | - | - | - | - | - | - | EX | 5.0 and 2.5 |
| Nevada | RE | - | - | - | - | - | - | - | - | EX | 2 (T) | - | - | - | - |
| New Hampshire | EX | - | - | - | - | - | - | RE | 1 (R) | - | - | - | - | - | - |
| New Jersey | EX | EX | - | - | - | - | - | - | - | - | - | - | - | - | - |
| New Mexico | RE | - | - | - | RE | - | - | - | - | - | - | - | - | - | - |
| New York | EX or RE | - | EX | 2 (T) | - | - | - | - | - | - | - | - | - | - | - |
| North Carolina | - | - | - | - | - | | | - | - | EX | 1 (R) | - | - | - | - |
| North Dakota | EX | - | EX | 0.5 (R) | - | - | - | EX | 0.5 (D) | - | - | - | - | EX | 2 |
| Ohio | RE | - | - | - | - | EX | 1.0 (T) | RE | 0.5 R | - | - | - | - | - | 0.9% (T) |
| Oklahoma | EX | EX | - | - | - | - | - | - | - | - | - | - | - | EX | 2.5 |
| Oregon | EX | EX | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Pennsylvania | EX or RE | EX | - | (D) | - | - | - | - | - | - | - | - | - | EX | 2 to 0.5 |
| Rhode Island | EX | EX | - | - | - | - | - | - | - | - | - | - | - | - | - |
| South Carolina | RE | RE | - | - | - | RE | 0.0265 | - | - | RE | 0.0265 | - | - | RE | 0.0265 |
| South Dakota | EX | - | - | - | - | - | - | - | - | EX | 2.25 (R) | - | - | - | - |
| Tennessee | RE | - | - | - | - | - | - | - | - | EX | 1 (T) | EX | 0.5 (T) | - | - |
| Texas | EX | - | - | - | RE | - | - | - | - | - | - | - | - | EX | 2(T) |
| Utah | - | - | - | - | - | EX | 2 (R) | - | - | - | - | - | - | - | - |
| Vermont | EX | - | EX | - | - | EX | - | - | - | - | - | - | - | - | - |
| Virginia 4/ 5/ | - | - | - | - | - | - | - | - | - | - | - | - | - | EX | 0.001 |
| Washington | - | - | - | - | - | EX | 3/ | - | - | - | - | - | - | - | - |
| West Virginia | RE | - | - | | RE | RE | 0.5 (T) | RE | 0.5 (T) | - | - | - | - | - | - |
| Wisconsin | RE | - | - | - | - | EX | 1.25 (T) | RE | 0.5 (T) | - | - | - | - | - | - |
| Wyoming | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
Go to Part 2 of Table MF-103
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