U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
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
