The tables in this section show the volume of motor fuel used
for highway and nonhighway purposes. The term "motor
fuel"
applies to gasoline and all other fuels, including special fuels,
coming under the purview of the State motor-fuel tax laws.
"Special
fuels" include diesel fuel and, to the extent they can be
quantified, liquefied petroleum gases such as propane. Gasohol,
a blend of gasoline and fuel alcohol, is included with gasoline
in all motor fuel tables in this section except table MF33E.
MOTOR-FUEL USE
Analyses of 1994 motor-fuel consumption are given in tables MF-21
and MF-24. These tables do not include data on fuel purchased
by the Federal Government for military use or fuel exported from
the United States. In table MF21, adjustments have been
made to allow for losses from destruction, evaporation, spillage,
etc. Additional detail has been added to table MF-21 so that
consumption
is completely cross classified. The highway use by fuel type split
formerly available from tables MF-25 and MF-26 may now be found
in table MF-21.
Table MF33GA shows, by month, gross gasoline volumes which
have been reported in the publication, Monthly Motor Fuel
Reported
by States. Since the data in this table are taken from monthly
reports issued by State fuel-tax agencies, and few year-end
adjustments
have been made, the totals will not agree with those shown in
table MF21. Adjustments are made in the annual data to
exclude
percentage losses in excess of 1 percent and to reflect usage
rather than tax collections.
Table MF-33E shows Federal Highway Administration (FHWA) estimates
of the amount of gasohol used in each State. The national totals
were developed from Internal Revenue Service reports of tax
collections.
The stratification by State is estimated by the FHWA using data
reported by the States and other factors. This table replaces
table MF33GLA which contained State-reported volumes of
10percent gasohol.
STATE MOTOR-FUEL TAXATION
The volume of motor fuel exempt from and subject to State taxation
is shown in table MF-2. This table is intended for use in revenue
analyses and shows fuel volumes without regard to the type of
use. The motor-fuel tax collections for all States are given in
table MF-1, and the disposition of these revenues is given in
table MF-3. These three tables can be found in the highway finance
section. In most States, the tax on aviation fuel is either
refunded
or placed in a special fund for aviation purposes. Similarly,
some States place in a separate fund all or part of the tax paid
on fuel used by marine craft and use these funds for the
improvement
of marine facilities. When revenue from fuels used for nonhighway
purposes is dedicated for expenditure for specific nonhighway
purposes, it is shown in column 6 of table MF-1. Table MF-3
shows the disposition of the highway-user revenues shown in
column 7
of table MF-1.
As of December 31, 1994, State gasoline tax rates ranged from
7.5 to 31 cents per gallon. Tax rates in effect for 1994 for
gasoline
and other motor fuels are given in table MF121T in
the highway finance section.
Diesel fuel is the most widely used of the special fuels. At the
end of 1994, twelve States reported higher tax rates on diesel
fuel than on gasoline and eight States reported lower rates.
The words "exemption" and "refund" are not
used interchangeably. In this publication, exemption is applied
when the State purposely did not collect the tax, and refund has
been applied when the State collected the tax and later returned
it, in whole or in part. Exemptions are most frequently granted
on motor fuel purchased by the Federal Government; they are also
granted as allowances for loss through evaporation, spillage,
etc. Refunds are often granted for nonhighway uses of motor fuel
such as for agriculture, aviation, manufacturing, construction,
and marine purposes. In most States, gasoline used for nonhighway
purposes is taxed but the tax is refundable, but special fuels
used for nonhighway purposes are exempt from taxation.
A separate publication entitled Highway Taxes and Fees, How
They Are Collected and Distributed provides additional
information
on motor fuel. The provisions governing the disposition of
motor-fuel
tax receipts can be found in table MF-106. Tables MF-101 through
MF-105 summarize the more important State provisions for
administering
gasoline and special-fuel taxes, and tables MF-107 through MF-110
give the State licenses and fees imposed on wholesalers, dealers,
and users of motor fuel and the liquid-fuels inspection fees.
INFORMATION FOR USERS
The records of State agencies that administer the State taxes
on motor fuel are the underlying source for most of the data
presented
in these tables. The FHWA estimates highway use of gasoline by
subtracting estimated nonhighway use from the total use reported
by the States.
Over the last several years, there have been numerous changes
in State fuel tax laws and procedures that have resulted in
improved
fuel tax compliance, especially for diesel fuel. The improved
compliance has resulted in increased fuel volumes being reported
by the States to FHWA. The trends shown in the tables reflect
both improvements in tax compliance and changes in consumption.
More information on fuel tax compliance issues may be found in
The Joint Federal/State Motor Fuel Tax Compliance Project Fiscal
Year 1994 Midyear Report.