Form Mfut-15-T - Ifta Fuel Tax Rate Sheet - 2005 (Page 4 of 4) in pdf

IFTA Fuel Tax Rate Sheet

(continued)

2005/01

Report quarter:

Jurisdiction

Gasoline Diesel Gasohol

Propane

LNG

CNG

Ethanol

Methanol E—85

M—85

A55

Vermont

$ —

$ 0.2600

$ —

Can

$ —

$ 0.0845

$ —

Virginia

$ 0.1600

Can

$ 0.0520

Virginia

$ 0.0350

Surcharge

Can

$ 0.0113

Washington

$ 0.2800

$ —

$ 0.2800

$ —

Can

$ 0.0910

$ —

$ 0.0910

$ —

West Virginia

$ 0.2700

Can

$ 0.0877

Wisconsin

$ 0.3210

$ 0.2130

$ 0.2330

$ 0.3210

Can

$ 0.1043

$ 0.0692

$ 0.0758

$ 0.1043

Wyoming

$ 0.1400

$ —

Can

$ 0.0455

$ —

Footnotes

California

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

(for vehicles with two axles and a registered gross vehicle

and temperature. A blend of alcohol when containing not more

weight of 26,000 lbs. or less) and $126 (for vehicles with three

than 15% gasoline or diesel should be reported as E—85 or M—85.

axles or with a registered gross vehicle weight over 26,000 lbs).

The Tax Commission will impose a penalty for using dyed fuel

Mississippi

Natural Gas (LNG and CNG) 100 Cubic Feet

on the highways, in addition to any federal penalties.

Missouri

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

Maine

CNG rate is per 100 standard cubic feet.

event that proper fuel decals have been obtained. If fuel decals

have not been obtained, a fuel tax return must be completed

Idaho

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

using the $0.17 fuel tax rate.

ing requirement for gasoline—powered vehicles reported under

IFTA. However, the tax-paid gasoline that IFTA licensees

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

purchase in Idaho and consume in another jurisdiction where a

convert CNG (lbs) to gallons, multiply units by .7087. Effective

duplicate tax is assessed on gasoline, may be eligible for a

October 1, 1997, dyed diesel fuel or dyed kerosene consumed

refund if the licensee’s gasoline purchase meets Idaho’s refund

in Pennsylvania operations, by qualified motor vehicles autho-

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

rized by the IRS to use dyed fuel on highway, is not taxable.

contact the Idaho State Tax Commission at

Ontario

Licensees may apply for a tax refund directly to Ontario in

taxrep@tax.state.id.us or www2.state.id.us/tax/ifta.htm, to

obtain the refund form (Form 75) or assistance in filing your claim.

respect of the ethanol or methanol component of the blend for

gasoline. Effective June 18, 2002, licensees may also apply for

Arizona

Biodiesel fuel does not meet the Arizona statutory definition of

a tax refund directly to Ontario, in respect of biodiesel fuel used

an alternative fuel. Therefore, this fuel is taxable at the rate of

as fuel or a fuel additive.

$0.26 per gallon.

Utah

Propane and Natural Gas are considered clean fuels for Utah

Tennessee

CNG is 5.66 lbs per gallon.

and tax is paid via the purchase of a Clean Special Fuel Certifi-

cate (Form TC—596). Certificates must be kept in the vehicle

while the vehicle is in Utah. The certificates’ annual fees are $82

MFUT-15-T (R-03/05)

Page 4 of 4

Form Mfut-15-T - Ifta Fuel Tax Rate Sheet - 2005 Page 4

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