Instructions For Form Mfut-15 - Ifta Quarterly Return

IFTA Fuel Tax Rate Sheet

(continued)

2004/01

Report quarter:

Jurisdiction

Gasoline Diesel Gasohol

Propane

LNG

CNG

Ethanol

Methanol E—85

M—85

A55

Vermont

$ —

$ 0.2600

$ —

Can

$ —

$ 0.0902

$ —

Virginia

$ 0.1600

Can

$ 0.0555

Virginia

$ 0.0350

Surcharge

Can

$ 0.0121

Washington

$ 0.2800

$ —

$ 0.2800

$ —

Can

$ 0.0972

$ —

$ 0.0972

$ —

West Virginia

$ 0.2535

Can

$ 0.0880

Wisconsin

$ 0.3150

$ 0.2080

$ 0.2280

$ 0.3150

Can

$ 0.1092

$ 0.0722

$ 0.0790

$ 0.1092

Wyoming

$ 0.1400

$ —

Can

$ 0.0486

$ —

Footnotes

California

CNG to be reported for each 100 cubic feet at standard pressure and

British Columbia “PuriNOx” (Trademark) is exempt from tax from August 1, 2001, to

temperature. A blend of alcohol when containing not more than 15%

July 31, 2004.

gasoline or diesel should be reported as E—85 or M—85.

Idaho

Gasoline Users — Idaho does not have a fuels use tax reporting require-

Mississippi

Natural Gas (LNG and CNG) 100 Cubic Feet

ment for gasoline—powered vehicles reported under IFTA. However, the

tax-paid gasoline that IFTA licensees purchase in Idaho and consume in

Missouri

Reporting is not required for propane and/or natural gas in the event that

another jurisdiction where a duplicate tax is assessed on gasoline, may be

proper fuel decals have been obtained. If fuel decals have not been

eligible for a refund if the licensee’s gasoline purchase meets Idaho’s

obtained, a fuel tax return must be completed using the $0.17 fuel tax rate.

refund criteria. If you think you are eligible for this gasoline tax refund,

contact the Idaho State Tax Commission at taxrep@tax.state.id.us or

Pennsylvania

To convert CNG (scf) to gallons, multiply units by .0314. To convert CNG

www2.state.id.us/tax/ifta.htm, to obtain the refund form (Form 75) or

(lbs) to gallons, multiply units by .7087. Effective October 1, 1997, dyed

assistance in filing your claim.

diesel fuel or dyed kerosene consumed in Pennsylvania operations, by

qualified motor vehicles authorized by the IRS to use dyed fuel on

Texas

Effective September 1, 2001, the volume of water, fuel ethanol, or

highway, is not taxable.

biodiesel blended with petroleum diesel fuel is exempt from fuel use tax.

Water-based emulsions, fuel ethanol, or biodiesel fuel blends should

Ontario

Licensees may apply for a tax refund directly to Ontario in respect of the

continue to be reported as diesel fuel on the IFTA tax return. Carriers who

ethanol or methanol component of the blend for gasoline. Effective

have paid the Texas fuel use tax on the volume of water, fuel ethanol, or

June 18, 2002, licensees may also apply for a tax refund directly to

biodiesel blended with petroleum diesel by way of their IFTA return may

Ontario, in respect of biodiesel fuel used as fuel or a fuel additive.

apply for a tax refund directly from the Texas Comptroller of Public

Utah

Propane and Natural Gas are considered clean fuels for Utah and tax is

Accounts. Effective September 1, 2003, a climate control system (air

paid via the purchase of a Clean Special Fuel Certificate (Form TC—596).

conditioner unit) may no longer be claimed as a power take-off unit for the

Certificates must be kept in the vehicle while the vehicle is in Utah. The

purpose of a motor fuel tax refund.

certificates’ annual fees are $82 (for vehicles with two axles and a

Arizona

Biodiesel fuel does not meet the Arizona statutory definition of an

registered gross vehicle weight of 26,000 lbs. or less) and $126 (for

alternative fuel. Therefore, this fuel is taxable at the rate of $0.26 per

vehicles with three axles or with a registered gross vehicle weight over

gallon.

26,000 lbs). The Tax Commission will impose a penalty for using dyed fuel

on the highways, in addition to any federal penalties.

Tennessee

CNG is 5.66 lbs per gallon.

Maine

CNG rate is per 100 standard cubic feet.

MFUT-15-T (R-03/04)

Page 4 of 4

Instructions For Form Mfut-15 - Ifta Quarterly Return - 1999 Page 6

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