Form Ifta-105 - Ifta Final Fuel Use Tax Rate And Rate Code Table 1 - 2002 Page 2

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Use for 1ST Quarter 2002 only.
IFTA-105
Note: Gallon
Liter
U.S./Canada exchange rate - 1.5646/.6391
- U.S. $ per gallon (p/g);
- Canadian $ per liter (p/l)
D (Diesel)
G (Motor Fuel Gasoline)
E (Ethanol)
P (Propane (LPG))
C (CNG (Natural Gas))
Rate
Rate
Rate
Rate
Rate
**
**
**
**
**
Jurisdiction
Code Gallon
Liter
Code Gallon
Liter
Code Gallon
Liter
Code Gallon
Liter
Code Gallon
Liter
Effective Date
Effective Date
Effective Date
Effective Date
Effective Date
Newfoundland
NF
025 .3992
.165
025 .3992 .165
025 N/A
N/A
025 .1693 .07
025 N/A
N/A
New Hampshire
NH
021 .18
.0744
021 N/A
N/A
021 N/A
N/A
021 N/A
N/A
021 N/A
N/A
NJ
New Jersey
023 .175
.0723
023 .145
.0599
023 .145
.0599
023 .0925 .0382
023 .0925 .0382
NM
New Mexico
027 .18
.0744
025 N/A
N/A
025 N/A
N/A
027 N/A
N/A
026 N/A
N/A
New York
NY
025 .2995
.1238
025 .313
.1294
025 .313
.1294
025 .167
.069
025 .313
.1294
NC
No. Carolina
027 .242
.10
027 .242
.10
027 .242
.10
027 .242
.10
027 .242
.10
ND
No. Dakota
027 .21
.0868
027 .21
.0868
027 N/A
N/A
027 .21
.0868
027 .21
.0868
NS
Nova Scotia
025 .3726
.154
025 .3266 .135
025 N/A
N/A
025 .1693 .07
025 N/A
N/A
Ohio
OH
053 .22
.0909
053 .22
.0909
053 .22
.0909
053 .22
.0909
041 N/A
N/A
*
OH
Ohio
054 .03
.0124
054 .03
.0124
054 .03
.0124
054 .03
.0124
N/A N/A
N/A
OK
Oklahoma
027 .13
.0537
027 .16
.0661
027 N/A
N/A
027 .16
.0661
027 .16
.0661
9
9
ON
Ontario
021 .3459
.143
021 .3556 .147
021 N/A
N/A
021 .104
.043
021 N/A
N/A
Oregon
OR
025 N/A
N/A
025 N/A
N/A
025 N/A
N/A
025 N/A
N/A
025 N/A
N/A
10
10
10
10
PA
Pennsylvania
032 .318
.1315
032 .266
.11
032 .178
.0736
032 .194
.0802
032 .067
.0277
Prince Edward Is PE
026 .3266
.135
026 .3145 .13
025 N/A
N/A
026 .3145 .13
025 N/A
N/A
Quebec
PQ
027 .3919
.162
025 .3677 .152
025 .3919
.162
025 N/A
N/A
025 N/A
N/A
11
11
Rhode Island
RI
023 .28
.1158
023 .28
.1158
023 .28
.1158
023 .28
.1158
023 N/A
N/A
SK
Saskatchewan
027 .3629
.15
027 .3629 .15
027 .3629
.15
027 .2177 .09
025 N/A
N/A
So. Carolina
SC
025 .16
.0661
025 .16
.0661
025 .16
.0661
025 .16
.0661
025 .16
.0661
SD
So. Dakota
027 .22
.0909
025 N/A
N/A
025 N/A
N/A
027 .20
.0827
027 .10
.0413
TN
Tennessee
027 .17
.0703
027 .20
.0827
025 N/A
N/A
027 .14
.0579
025 N/A
N/A
12
12
Texas
TX
027 .20
.0827
027 .20
.0827
027 .20
.0827
027 .15
.062
027 .15
.062
13
13
Utah
UT
027 .245
.1013
027 .245
.1013
027 .245
.1013
027 N/A
N/A
027 N/A
N/A
VT
Vermont
035 .26
.1075
022 N/A
N/A
022 N/A
N/A
022 N/A
N/A
022 N/A
N/A
Virginia
VA
049 .16
.0661
049 .16
.0661
049 .16
.0661
049 .16
.0661
049 .16
.0661
*
Virginia
VA
050 .035
.0145
050 .035
.0145
050 .035
.0145
050 .035
.0145
050 .035
.0145
WA
Washington
027 .23
.0951
027 .23
.0951
027 .23
.0951
025 N/A
N/A
025 N/A
N/A
West Virginia
WV
025 .2535
.1048
025 .2535 .1048
025 .2535
.1048
025 .2535 .1048
025 .2535 .1048
Wisconsin
WI
027 .303
.1253
027 .303
.1253
027 .303
.1253
027 .20
.0827
027 .218
.0901
WY
Wyoming
027 .14
.0579
027 .14
.0579
027 N/A
N/A
025 N/A
N/A
025 N/A
N/A
6
Carriers need to file supplemental return with MI for non-highway use of taxed diesel fuel purchases and payment of full tax rate when purchasing diesel fuel into decaled vehicle.
7
Natural gas - LNG and CNG 100 cubic feet.
8
Obtaining proper fuel decals eliminates the need for reporting propane and/or natural gas. Not obtaining fuel decals requires filing of fuel tax return using .17 rates.
9
Licensees may apply to ON for tax refund in respect of ethanol or methanol component of blend.
10
To convert CNG(scf) to gals, multiply units by .0314. To convert CNG (lbs) to gals, multiply units by .7087. Effective 10/1/97, dyed diesel fuel or dyed kerosene
consumed in PA operations, by qualified motor vehicles authorized by IRS to use dyed fuel on highway, is not taxable.
11
Effective 1/1/98, propane gas and ethanol gasahol (containing 85% or more by volume of ethanol or other blend of alcohol) use in fleet of 10 or more alternative fueled
vehicles are exempt from fuel use tax.
12
Effective 9/1/09, volume of water, fuel ethanol or biodiesel blended with petroleum diesel fuel is exempt from fuel use tax and refunds for TX fuel use taxes paid for these
fuels via IFTA tax returns may be requested from TX comptroller of public accounts. Continue to report water based emulsions,fuel ethanol on biodiesel fuel blends on IFTA
tax returns.
13
Tax on propane and natural gas (clean fuels in UT) is paid via purchase of clean special fuel certificate (Form TC-596). Form TC-596=$82 for 2 axle vehicle with re. gross vehicle
weight of 26,000 lbs. or less and $126 for 3 axle vehicle or reg. gross vehicle weight over 26,000. Penalty in addition to federal penalties will be imposed for using dyed fuel on highways.
*
Surcharge
IFTA-105 (3/02) (back)
**
Period rate change is effective

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