Schedule Pda-49q - Special Fuel Qualifying Service Station Adjustment Page 2
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1
2Schedule PDA-49Q Instructions
Purpose
Line 3 Instructions
The tax imposed on undyed diesel fuel de-
A surcharge is imposed on all motor fuels
livered to a qualified service station may be
effective Aug. 1, 2008, and is updated an-
reduced to a rate of $0.03 per gallon above
nually.
the contiguous state tax rate imposed on
To determine the tax rate reduction to enter
like products.
on line 3, use the following formula:
To qualify, a service station operating in
1 Minnesota tax rate and sur-
Minnesota must be in competition with a
charge for the period (see
service station located in a contiguous state
table below) . . . . . . . . . . . . . . . . .
within 7.5 miles (measured by the short-
est route by public road) of the Minnesota
2 Other state’s tax rate . . . . . . . . . .
service station.
3 Subtract step 2 from step 1 . . . .
In addition, when computing the special
4 Rate for qualifying service
fuel excise tax due, a deduction of 1 percent
.03
station . . . . . . . . . . . . . . . . . . . . .
per gallon is allowed for evaporation and
loss.
5 Subtract step 4 from step 3.
Also enter the result on line 3 . $
Complete Schedule PDA-49Q to determine
the qualifying service station adjustment to
Use the table below to determine the Min-
report on Form PDA-49, Special Fuel Tax
nesota tax rate and surcharge to enter on
Return.
step 1:
the tax
If the period is:
rate is:
prior to April 1, 2008 . . . . . . . . . . . . . . 0.20
April 1 through July 31, 2008 . . . . . . . 0.22
Aug. 1 through Sept. 30, 2008 . . . . . . . 0.225
Oct. 1, 2008 through June 30, 2009 . . 0.255
July 1, 2009 through June 30, 2010 . . 0.271
July 1, 2010 through June 30, 2011 . . 0.275
July 1, 2011 through June 30, 2012 . . 0.28
July 1, 2012 through current . . . . . . . . 0.285
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