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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 WHOLESALERFLAT PERCENTAGE ALLOWANCE FOR LOSSES IN STORAGE AND HANDLINGALLOWANCE FOR LOSSES IN HANDLING AND COLLECTION EXPENSEALLOWANCE TO WHOLESALERS FOR COLLECTION EXPENSE (LOSS NO CONSIDERATION)
BY DESTRUCTION
(1)
NO SPECIFIED PERCENTAGE
(2)
MAXIMUM PERCENTAGE SPECIFIED TO RETAILER  2/
(5)
TO WHOLESALERTO RETAILERTO WHOLESALERTO RETAILER
METHOD
(6)
PERCENTAGE
(7)
METHOD
(8)
PERCENTAGE
(9)
METHOD
(10)
PERCENTAGE
(11)
METHOD
(12)
PERCENTAGE
(13)
METHOD
(14)
PERCENTAGE OF QUANTITY TAXABLE
(15)
METHOD
(3)
PERCENTAGE
(4)
AlabamaEXEXEX2EX2
Alaska EXEXEXEX1
Arizona RERERET 
ArkansasREEX3
CaliforniaEXEX
ColoradoEXEX2 (R)EX0.5 (R)
Connecticut EX or RE (100%)10.005
DelawareEX EX EX1 (R)
Dist. of Col. EX EX2 (R)
Florida 0.1
GeorgiaEX RE 2 (T)EX 1 (T)2 (T)
Hawaii EX1 (D)
Idaho EX or RE EX1 (D)EX1 (R)
IllinoisEX EX0.01REEX 1.75
IndianaEXREEX 1.6EX1.6
IowaRE REREEX1.6 (T)
KansasREEX2.5
KentuckyEXEX0.75 Max.EX2.25 (T)
Louisiana REEX3 (T)
Maine EXEX1 (R)(RE) .5 (T)
Maryland EX or RE REEX1 (T)
Massachusetts EX or RE EX1 (R)
Michigan EX 1.5, 1 / 3 to retailers
Minnesota REEX or RE EX1.67EX0.83
Mississippi EX or RE EX2 (T)
Missouri RE REEX3 (R)EX1/10 of 1%
Montana RE EX1 (T)
NebraskaRE REEX3 (R) EX5.0 and 2.5
Nevada RE EX2 (T)
New Hampshire EX RE1 (R)
New Jersey EX EX
New Mexico RE RE
New York EX or REEX2 (T)
North Carolina EX1 (R)
North DakotaEX EX0.5 (R)EX0.5 (D)EX2
Ohio RE EX1.0 (T)RE0.5 R0.9% (T)
Oklahoma EX EX EX 2.5
Oregon EXEX
PennsylvaniaEX or REEX (D) EX2 to 0.5
Rhode Island EX EX
South CarolinaRERERE0.0265RE0.0265RE0.0265
South Dakota EXEX2.25 (R)
Tennessee RE EX1 (T)EX0.5 (T)
TexasEXREEX 2(T)
Utah EX2 (R)
Vermont EX EX EX
Virginia 4/ 5/ EX 0.001
Washington EX3/
West Virginia RE RERE0.5 (T)RE0.5 (T)
Wisconsin REEX1.25 (T)RE0.5 (T)
Wyoming

Go to Part 2 of Table MF-103