Form Ifta-105 - Ifta Final Fuel Use Tax Rate And Rate Code Table 1 - 2002

ADVERTISEMENT

Use for 1st Quarter 2002 only.
IFTA Final Fuel Use Tax Rate and Rate Code Table 1
IFTA-105
Note: Only use this rate schedule for the period January 1 - March 31, 2002.
Note: Gallon Liter - U.S. $ per gallon (p/g);
- Canadian $ per liter (p/l)
U.S./Canada exchange rate - 1.5646/.6391
D (Diesel)
G (Motor Fuel Gasoline)
E (Ethanol)
P (Propane (LPG))
C (CNG (Natural Gas))
Rate
Rate
Rate
Rate
Rate
Effective Date
**
Code Gallon
Liter
Effective Date
**
Code Gallon
Liter
** Effective Date
Code Gallon
Liter
Effective Date
**
Code Gallon
Liter
Effective Date
**
Code Gallon
Liter
Jurisdiction
Alabama
025 .17
.0703
025 .16
.0661
025 N/A
N/A
025 N/A
N/A
025 N/A
N/A
AL
Alberta
027 .2177 .09
027 .2177 .09
027 N/A
N/A
027 .1572 .065
026 N/A
N/A
AB
1
1
Arizona
036 .26
.1075
027 N/A
N/A
027 N/A
N/A
036 N/A
N/A
029 N/A
N/A
AZ
Arkansas
AR
027 .225
.093
027 .215
.0889
027 .215
.0889
027 .165
.0682
027 .05
.0207
2
2
British Columbia
025 .2782 .115
025 .2661 .11
024 N/A
N/A
025 .0508 .021
025 N/A
N/A
BC
3
3
California
025 .282
.1166
025 N/A
N/A
025 .09
.0372
025 .06
.0248
025 .07
.0289
CA
Colorado
CO
027 .205
.0847
027 .22
.0909
026 .205
.0847
027 .205
.0847
027 .205
.0847
Connecticut
025 .18
.0744
025 .25
.1033
025 .32
.1323
025 N/A
N/A
025 N/A
N/A
CT
Delaware
023 .22
.0909
023 .23
.0951
023 .23
.0951
023 .22
.0909
023 .22
.0909
DE
Florida
027 .2847 .1177
027 .1897 .0784
027 N/A
N/A
026 N/A
N/A
025 N/A
N/A
FL
Georgia
025 .1061 .0439
025 .1061 .0439
025 .1061 .0439
025 .1061 .0439
025 .1061 .0439
GA
4
4
Idaho
027 .25
.1033
025 N/A
N/A
025 N/A
N/A
027 .181
.0748
027 .197
.0814
ID
Illinois
027 .294
.1215
027 .266
.11
027 .266
.11
027 .263
.1087
027 .261
.1079
IL
Indiana
053 .16
.0661
053 .16
.0661
053 .16
.0661
053 .16
.0661
053 .16
.0661
IN
*
Indiana
054 .11
.0455
054 .11
.0455
054 .11
.0455
054 .11
.0455
054 .11
.0455
IN
Iowa
027 .225
.093
027 .20
.0827
027 .19
.0785
027 .20
.0827
026 .16
.0661
IA
Kansas
027 .23
.0951
027 .21
.0868
027 .23
.0951
027 .20
.0827
027 .20
.0827
KS
Kentucky
045 .12
.0496
045 .15
.062
045 .15
.062
045 .15
.062
045 .12
.0496
KY
* K entucky
046 .052
.0215
046 .022
.0091
046 .022
.0091
046 .022
.0091
046 .052
.0215
KY
Louisiana
027 .20
.0827
027 .20
.0827
027 .20
.0827
027 .16
.0661
027 .16
.0661
LA
5
5
Maine
022 .23
.0951
021 N/A
N/A
022 .156
.0645
022 .16
.0661
022 .0191 .0079
ME
Manitoba
MB
027 .2637 .109
027 .2782 .115
027 .2782 .115
027 .1379 .057
025 N/A
N/A
Maryland
025 .2425 .1002
025 .235
.0971
025 .235
.0971
025 .235
.0971
025 .235
.0971
MD
Massachusetts
025 .21
.0868
025 .21
.0868
025 .21
.0868
025 .108
.0446
025 .108
.0446
MA
Michigan
MI
044 .09
.0372
026 N/A
N/A
026 N/A
N/A
026 N/A
N/A
026 N/A
N/A
*
Michigan
045 .12
6
.0496
6
N/A N/A
N/A
N/A N/A
N/A
N/A N/A
N/A
N/A N/A
N/A
MI
Minnesota
027 .20
.0827
027 .20
.0827
027 .20
.0827
027 .15
.062
027 .20
.0827
MN
Mississippi
7
7
MS
027 .18
.0744
027 .18
.0744
027 .18
.0744
027 .17
.0703
027 .18
.0744
8
8
8
8
Missouri
027 .17
.0703
026 .17
.0703
025 .17
.0703
027 .17
.0703
027 .17
.0703
MO
Montana
027 .2775 .1147
027 .27
.1116
027 .27
.1116
025 .0518 .0214
026 .07
.0289
MT
Nebraska
027 .245
.1013
027 .245
.1013
027 N/A
N/A
027 .245
.1013
027 .245
.1013
NE
Nevada
027 .27
.1116
025 N/A
N/A
025 N/A
N/A
027 .22
.0909
027 .21
.0868
NV
New Brunswick
NB
025 .3726 .154
025 .3145 .13
025 N/A
N/A
025 .1621 .067
025 .3726 .154
1
Biodiesel fuel does not meet Arizona Statutory definition of alternate fuel and is taxable at a rate of .26 per gal.
2
PuriNOx exempt from tax 8/1/01 to 7/31/04.
3
CNG to be reported for each 100 cubic foot at standard pressure and temperature. Report as Ethanol, Methanol or
blend of alcohol when containing not more than 15% gasoline or diesel.
4
ID does not have fuels use tax reporting requirement for gasoline powered IFTA vehicles. Tax paid gasoline purchased in ID by
* Surcharge
IFTA licenses and consumed in another jurisdiction where duplicate tax assessed on gasoline, may be eligible for refund. For more
** Period rate change is effective
information call 1 800 972-7660.
5
CNG rate is per 100 standard cubic feet.
IFTA-105 (3/02)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2