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| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-105 STATUS AS OF JANUARY 1, 2001 |
| STATE | TAX RATE (CENTS PER GALLON) 2/ | PRIVATE AND COMMERCIAL USE | PUBLIC USE | TIME
LIMITS FOR REFUND CLAIMS (MONTHS AFTER PURCHASE) 7/ |
OTHER SPECIFIED USES; REMARKS | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GENERAL
NONHIGH-WAY (EXCEPT AGRICULTURE AND AVIATION) |
AGRICULTURE | AVIATION | PUBLIC CONTRACT WORK | FEDERAL 5/ | STATE, COUNTY, LOCAL | ||||||||
| TAX
RATE (CENTS PER GALLON) 3/ |
PROVISIONS | MOTOR VEHICLES 4/ | OTHER
EQUIPMENT (HIGHWAY AND NON-HIGHWAY) |
HIGHWAY USE | OTHER USES 6/ | HIGHWAY USE | OTHER USES | ||||||
| Alabama | 18 | Taxed | Ex (4), Ref (11) | 2.7 | Taxed | Taxed | Taxed (14) | Ex | Ex | State,
taxed (18), local, taxed (2) |
State,
taxed (18), local, taxed (2) |
12 (Once per 12 months) | Use by charitable
organizations and foreign dignitaries is subject to full refund. A refund of 15 cents is allowed on static testing of engines. |
| Alaska 8/ | 8 | Ref (6) | Ref (6) | 4.7 | Taxed | Ref (6) | Highway
8 cents; nonhighway Ref (6) |
Ex | Ex | Ex | Ex | 12 | Use in public
utility plants and by charitable organizations is exempt. Nonhighway exemptions apply to use in unlicensed vehicles. |
| Arizona 9/ | 18 | Ref | Ref | - | Ref (11) | Taxed | Ref | Taxed | Ref | Taxed | Ref | 12 | Use in watercraft
is not refunded. One refund claim per period with certified invoice. |
| Arkansas 9/ | 20.5 | Taxed | Ref (2) | - | Ex | Taxed | Taxed | Taxed | Taxed | Taxed | Taxed | 12 (After calendar year) | Use by local
buses is subject to full refund. Aviation gasoline is exempt only when supported by aviation exemption certificate. |
| California 9/ 10/ | 18 | Ref | Ref | - | - | Ref | Ref | Taxed | Ref | Taxed | Ref | 13 | Use in boats
is not refunded, except when operatedin waters located on private property owned or controlled by the user. Use by certain foreign consulate officers or employees is exempt when purchased with a credit card approved by the State Department. Use by off-highway recreational vehicles is taxed. |
| Colorado | 22 | Ref | Ref | 6 | Taxed | Ref | Ref | Ex | Ex | Ex | Ref | 6 | State Highway Department and county and city highway uses are subject to full refund. |
| Connecticut | 36 | Ref | Ref | - | Ex | Ref | Ref(nonhighwayonly) | Ex / Ref | Ex / Ref | Ex / Ref | Ref / Ex | March 31 ofnext year | Fuel imported
by manufacturers licensed as distributors for their own use in manufacturing processes is exempt. Use in taxicabs is subject to 50 percent refund. Local bus use, approved ambulance use, and use in municipal fire, police, road construction and maintenance apparatus is subject to full refund. Municipal school bus use is exempt. All refund claims must be filed within 3 months for calendar year period. Sales to Federal, State and municipalities is exempt. |
| Delaware 11/ | 23 | Ref | Ref | - | Ref (23) | Taxed | Ref | Ex | Ex | Ex | Ex | 12 | Use in volunteer
fire department vehicles and in ambulances owned by veterans' and civic organizations is exempt. |
| Dist. of Columbia | 20 | Taxed | Taxed | - | Taxed | Taxed | Taxed | Ex | Ex | Ex | Ex | - | Use by publicly owned and operated local transitbuses is exempt. |
| Florida 8/ 11/ 12/ 13/ | 13.6 | Taxed | Ref (9.8) | 6.9 | Taxed | Taxed | Taxed | Ex | Ex | Ref (9.8) | Ref (9.8) | 60 | Use by city
transit systems is subject to refund of 9.6 cents of 13.6 cent tax. Counties,
municipalities and school districts are eligible for a refund of 10.6 cents of the 13.6 cents tax. |
| Georgia | 7.5 | Taxed | Ref (6.5) | 7.5 | Ex (6.5) | Taxed | Taxed | Ex | Ex | Taxed | Taxed | 18, Agriculture | Aviation exemption is on sales to licensed dealer only. |
| Hawaii | 16 | Taxed | Ref (4) | 1 | Taxed | Taxed | Taxed | Ex | Ex | Taxed | Taxed | No time limit | - |
| Idaho | 25 | Ref | Ref or credit | 5.5 | Taxed | Taxed | Ref | Taxed | Ref | Taxed | Ref | Calendar year | Agricultural use may be claimed as a refund or income tax credit. |
| Illinois | 19 | Ref | Ref | - | Ex | Ex | Ref | Ex | Ex | Taxed | Ref | 12 (13-24, 80 %) | Sales to public
utilities which own and operate buses as common carriers within a single municipality, contiguous municipalities, or nearby, are exempt. |
| Indiana | 15 | Ref | Ref | - | Ref | Ref | Ref (non- | Ex | Ex | Taxed | Ref | 3 Years | Nonhighway use
by distributors is exempt. Use by local transit buses is exempt. Marine use subject to refund only on purchases at locations other than on an Indiana lake. Refunds can be used as income tax credits, but must be filed within 1 year. |
| Iowa | 20 | Ref | Ref | 8 | Taxed | Taxed | Taxed | Ref | Ref | Ref | Ref | 3 | State use and
highway use by urban transit buses are exempt. In lieu of making a refund
claim, the State tax on non-highway uses may be claimed as a State income tax credit yearly. |
| Kansas 14/ | 20 | Ref | Ref | - | Ex | Taxed | Nonhighway, Ref | Ex | Ex | Taxed | Ref | 12 | - |
| Kentucky 8/ 11/ | 16.4 | Taxed | Ref | - | Ref | Taxed | Taxed | Ex | Ex | Taxed | Taxed | Up to 4 Years | All must pay
the 1.4-cent environmental fee included in the rate shown. Use by city and
suburban buses, nonprofit buses, taxicabs and senior citizen transportation is subject to refund of seven-ninths of 15-cent tax. |
| Louisiana 8/ 9/ 13/ 15/ | 20 | Taxed | Ref | - | Ref | Taxed | Taxed | Ex | Ex | Taxed | Taxed | 6 | Federal use exempt for lots in excess of 6,000 gallons |
| Maine | 22 | Ref (21) | Ref (21) | - | Ref (18) | Taxed | Ref (21) | Ex | Ex | See remarks | See remarks | 12 | Use in local
transit buses is subject to full refund. Local government vehicles exempt.
State vehicles pay tax. |
| Maryland | 23.5 | Ref | Ref | 7 | Taxed | Taxed | Ref | Taxed | Ex or Ref | Taxed | Taxed | 3 (For July-
June period, or for any period less than 12 months) |
Uses in equipment
of volunteer fire companies, chapters of American Red Cross, and units of national veterans' organizations are subject to full refund. Pleasure boat use not refunded. Use by Mass Transit Administration buses and certain municipal bus companies is exempt. |
| Massachusetts 11/ | 21 | Ref | Ref | 12.1 | - | Taxed | Ref | Ex | Ex | Taxed | Ref | 24 (6, Marine;
3.5 after taxable year or no later, than April 15 of the following year, agriculture) |
- |
| Michigan 11/ | 19 | Ref | Ref | 3 | Ref (1.5) | Ref | Ref | Ex | Ex | Ex | Ex | 12 | County and local
use and certain parochial school use are subject to full refund. Use by
passenger vehicles with a capacity of 5 or more operating under a municipal franchise, is subject to full refund. Aviation refund applies only to fuel used on regularly scheduled interstate flights. |
| Minnesota 16/ 17/ | 20 | Ref | Ex | 5 | Ref | Taxed | Ref | Ex | Ex | Taxed | Ref | 12 (3.5 after calendar year, aviation) | No refunds allowed for snowmobile and marine use. |
| Mississippi | 18.4 | Ref (11.6) | Ref (11.6) | 6.4 | Ref (11.6) | Taxed | Taxed | Taxed | Ex | Taxed | Ref (11.6) | 36 | - |
| Missouri | 17 | Ref | Ref | 9 | Ref 8/ | Taxed | Ref | Ex or Ref | Ex | Taxed | Ref | 12 or April 15 (the later date) | - |
| Montana 9/ 17/ | 27 | Ref | Ref (12) | 3 | Taxed | Ref | Ref | Taxed | Ref | Taxed | Ref | 14 | - |
| Nebraska 11/ | 23.9 | Income tax | Income | 5 | - | Taxed | Taxed | Ex | Ex | Taxed | Taxed | 3.5 (After calendar year) | Gasoline used by accredited flying schools is subject to full refund of the 5 cents aviation tax. |
| Nevada 9/ 17/ | 24.75 | Taxed | Taxed | 10.5 | Taxed | Ref | Ref | Taxed | Ref | Taxed | Ref | 6 | Motorboat use
is not refunded. Farmers and ranchers may claim refund on 80 percent of bulk purchases in excess of 50 gallons. |
| New Hampshire | 19.5 | Ref | Ref | 4 | Taxed | Ref | Ref | Ex | Ex | Ref | Ex | 24 | - |
| New Jersey | 10.5 | Ref | Ref | - | Ref | Taxed | Ref | Ex | Ex | Ref | Ref | 6 | Buses paying
monthly franchise tax to municipality, rural free delivery carriers, fire
engines, and emergency rescue squad vehicles are subject to full refund |
| New Mexico | 18.875 | Ref | Ref | - | Ref | Ref | Ref | Ex | Ex | Taxed | Ref | 6 | No refunds allowed for motorboat or highway maintenance uses. |
| New York 10/ 11/ | 22 | Ref (8) | Ref | 5.6 | Ref (8) | Ref (8) | Ref (8) | Ex | Ex | Ex | Ex | 24 | Pleasure boat
use is not refunded. Use by qualified taxicabs and omnibuses is subject
to 3 cent refund. Use by omnibuses with DOT certificate in local transit service is refunded. Full refund allowed for use by nonpublic elementary or secondary schools. |
| North Carolina 11/ | 24.3 | Ref (23.3) | Ref (23.3) | - | Ex | Taxed | Ref (23.3) | Ex | Ex | See remarks | See remarks | 3.5 (After calendar year) | Aviation exemption
applies to high octane fuel only; ordinary fuel used in aircraft is subject
to refund of 23.3 cents of 24.3 cents tax. State agency and county and city school use is exempt. County and city use, city transit use and use by the State Highway Department, volunteer or county fire departments and approved sheltered workshop organizations are subject to refund of 23.3 cents of the 24.3 cents tax; volunteer rescue squads, solid waste compactor vehicles, spreader trucks and bulk feed trucks with power take- off are eligible for refund of one-third of 23.3 cents of the 24.3 cents tax. Refunds claimed quarterly by last day of January, April, July, and October. |
| North Dakota 8/ | 21 | Taxed | Ref (12) | 8 | Ref | Taxed | Taxed | Ex | Ex | Taxed | Taxed | 6 (After calendar year) | Use by State,
county or municipally owned and operated vehicles on construction, reconstruction
or maintenance projects is refunded. When aviation tax is refunded, a 4 percent excise tax is levied. |
| Ohio | 22 | Ref | Ref | - | Ex | Ref | Ref | Ex | Ex | Taxed | Ref | 6 | Public transit
use refunded at 21 cents per gallon for buses with a capacity of more than
10 persons and operated primarily for transit in counties or cities. |
| Oklahoma | 17 | Taxed | Ref (13.92) | 0.0008 | Ex | Taxed | Taxed | Taxed | Taxed | Local,
Ex; State, taxed |
Local,
Ex; State, taxed |
36 | Use in school buses operated by school districts is exempt. |
| Oregon | 24 | Ref | Ref | - | Ref | Ref (17) | Ref | Taxed | Ref | Taxed | Ref | 15 | - |
| Pennsylvania 11/ 18/ | 26 | Taxed | Ref | 4.3 | Taxed | Taxed | Taxed | Ex | Ex | Ex | Ex | 36 | Transit use is taxed, except for publicly owned transit, which is exempt. |
| Rhode Island 11/ | 29 | Taxed | Ref | - | Ex | Taxed | Taxed | Ex | Ex | Taxed | Taxed | 8 | Public transit
use and railroad equipment operated on fixed rail are exempt. The following
nonhighway uses (note column 2) are subject to full refund: commercial marine, lumbering, well drilling, railroad. |
| South Carolina | 16 | Taxed | Ref | - | Ex | Taxed | Taxed | Ex | Ex | Taxed | Taxed | 36 | Use in State owned school buses and commercial shrimp boats is exempt. |
| South Dakota | 22 | Ref | Ref | 6 | Taxed | Taxed | Taxed | Ex | Ex | Taxed | Ref | 15 | - |
| Tennessee 11/ | 20 | Taxed | Ref (19) | 1 | Ex | Taxed | Taxed | Ex | Ex | Ex | Ex | 3 (After calendar
year) government; 3.5 (after calendar year) agriculture |
- |
| Texas | 20 | Ref (98 %) | Ref (98 %) | - | Ex | Ref (98 %) | Ref (98 %) | Ex | Ex | Taxed | Ref (98 %) | 12 | Gasoline used
by transit companies that have been issued an exemption certificate by the
comptroller is taxed at the reduced rate of 19.0 cents per gallon. Use in school buses operated by a Texas public school district is exempt or refundable. Use by a commercial transportation company to provide public school transportation services exclusively for a Texas public school district is exempt or refundable. |
| Utah | 24.5 | Taxed | Ref | 8 | Taxed | Taxed | Taxed | Ex | Ex | Ex | Ex | 3.5 (After | - |
| Vermont | 20 | Taxed | Taxed | - | Taxed | Taxed | Taxed | Taxed | Taxed | Taxed | - | - | - |
| Virginia | 17.5 | Ref | Ref (17) | 5 | Taxed | Taxed | Ref | Ex | Ex | Ex | Ex | 12 | Use by volunteer
fire departments, volunteer rescue squads and urban and suburban bus lines
is subject to full refund. Commercial marine use is subject to a refund of 16 cents of the 17.5 cents tax. Claimant may request that full amount of the tax be deposited in the Game Protection Fund or Marine Fishing Improvement Fund in lieu of a refund. Use by taxicabs is subject to a refund of 16.5 cents per gallon, if holder of a permit from the Department of Motor Vehicles. |
| Washington | 23 | Ref | Ref | 6.5 | Ex | Ref | Ref | Taxed | Ref 9/ | Taxed | Ref | 13 | Aviation exemption
applies to certified air carriers, the Federal Government and use for testing,
experimentation and training. Use in urban transportation systems and by foreign government employees is exempt. |
| West Virginia 11/ 13/ | 25.35 | Ref | Ref | - | Ex | Taxed | Taxed | Taxed | Ex | Taxed | Taxed | 6 | Use by local
buses is subject to refund of 6 cents. County and local nonhighway use is
subject to full refund. Use by municipalities is exempt. |
| Wisconsin 11/ | 26.4 | Ref or Ex | Ref or Ex | 6 | Ex | Taxed | Ref | Ex | Ex | Taxed | Ref | 12 | Urban transit
use by common carriers is exempt. Taxicab use for the transportation of
passengers is subject to full refund. |
| Wyoming 16/ | 14 | Taxed | Ex (70 %) | 7 | - | Taxed | Taxed | Taxed | Taxed | Taxed | Taxed | One year following
purchase date |
University of
Wyoming, community colleges, and public schools tax on purchases is refundable upon request. |
1/ For purposes of brevity, refunded and exempt have been abbreviated as 'Ref' and 'Ex', respectively. For those that are granted partial exemptions, the portions of those refunded or exempt is shown in parentheses. In addition to the classes of refunds or exemptions listed, all States grant exemptions or refunds to distributors on export sales, purchases of tax-paid fuel, previous overpayment, etc., to avoid duplication of payment. See Table MF-102 for provisions concerning special fuels. Table MF-103 shows the procedures regarding allowances for losses in storage and handling, losses by destruction and expense of collection. See Table MF-104 for provisions concerning interstate motor carrier fuel use.
2/ See Table MF-121T for more detail on gasoline and gasohol tax rates and sales tax information.
3/ Only the aviation gasoline tax rates that differ from the prevailing tax rates in column (1) are shown in this column.
4/ Use in motor vehicles on public highways is taxed in all States.
5/ In most States which exempt motor fuel purchased by the Federal Government, there is also a provision for refund of the tax if tax-paid fuel is purchased.
6/ Includes Federal nonhighway and military use.
7/ Unless noted otherwise, the exact time periods specified by statute or regulation are given in months (i.e. 30 days = 1 month, 45 days = 1.5 months, 1 year = 12 months, 'by March 31 for preceding calendar year' = 3 months after calendar year, etc.). The time limits allowed for uses not listed on this table (see footnote 1) may differ from those shown in this column.
8/ Special provisions for specific nonhighway uses: in Alaska, marine use of gasoline and special fuel is taxed at 5 cents per gallon, others partially refunded as follows: 9.8 cents of the 12.8 cent tax for commercial fishing use in Florida; full refund of tax used in motor boats in Kentucky; full refund of the 20 cents tax for gasoline used in commercial fishing boats only in Louisiana; 19 cents of the 20 cent tax is refunded for industrial use in North Dakota. Aviation gasoline in Missouri is fully refunded if used for commercial or agricultural purposes.
9/ In Arizona and Montana, Federal military highway use is taxed, while nonhighway use is refunded. In Arkansas, sales to official U.S. Government agencies for use in official U.S. Government vehicles is exempt. In California, Louisiana, and Washington, quantities sold to the armed forces for use in aircraft or ships or for use outside of the State are exempt. In Nevada, sales for use in vehicles of the armed forces are exempt.
10/ Closed portions of roads under repair are not public highways.
11/ Variable tax rate as of January 1, 2001
12/ Rate consists of a fixed rate of 4 cents per gallon plus a base rate of 6.9 cents per gallon of motor fuel which is indexed to the CPI-U and currently yields a 9.0 cents per gallon rate. There is an additional State imposed State Comprehensive Enhanced Transportation System (SCETS) Tax that varies by county from 0 to 4.8 cents per gallon which is not included in rate shown.
13/ Gasoline is tax exempt if purchased in bulk lots of over 300 gallons in Wyoming; 500 gallons or more in Florida (from a terminal supplier or wholesaler) and West Virginia; and 6,000 gallons or more in Louisiana.
14/ It is exempt if contractor holds a cost-plus-fixed-fee contract with the U.S. Government.
15/ Aviation gasoline sales in these States are generally exempt when purchased in large quantities or at specified airports.
16/ Aviation refunds are on a sliding scale ranging from 15 cents per gallon on the first 50,000 gallons to 19.5 cents per gallon over 200,000 gallons in Minnesota. Counties or municipalities refund 2 cents per gallon to consumers on fuel used at their publicly owned airports in excess of 10,000 gallons per month in Wyoming.
17/ No refunds are paid on fuel used in highway construction or maintenance.
18/ Thirty-six months after the end of the fiscal year for agriculture, volunteer fire, ambulance, etc., and political subdivisions.
19/ The 4.85 cents per gallon consumer sales and service tax is not refundable and aviation use is not exempt.
