Motor Fuel Data and the Highway Trust Fund
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 PERCENTAGE SPECIFIED | 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 QUANTITY
TAXABLE (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