International Fuel Tax Agreement Tax Return

# 1 - CALIFORNIA CNG to be reported for each 100 cubic feet at standard pressure and temperature.

A blend of Alcohol when containing not more than 15% Gasoline or Diesel should be reported as E-85

or M-85.

# 2 - MISSISSIPPI Natural Gas - LNG and CNG 100 cubic feet

# 3 - MISSOURI Reporting is not required for propane &/or natural gas in the event that proper fuel

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

using the $0.17 fuel tax rate.

# 4 - PENNSYLVANIA To convert CNG (scf) to gallons, multiply units by .0314. To convert CNG (lbs)

to gallons, multiply units by .7087. Dyed diesel fuel or dyed kerosene consumed in PA operations, by

qualified motor vehicles authorized by the IRS to use dyed fuel on highway, is not taxable.

# 5 - ONTARIO Where biodiesel is blended with fuel, only the biodiesel portion of the blend is exempt

from tax. Licensees may apply for a tax refund directly to Ontario for the biodiesel portion and other tax

exempt products such as methanol.

# 6 - MAINE CNG rate is per 100 standard cubic feet

# 7 - IDAHO FUEL PURCHASED ON IDAHO INDIAN RESERVATIONS – As of November 1, 2007,

diesel purchased from retail outlets on the Shoshone-Bannock Indian Reservation is Idaho tax-paid

diesel for IFTA reporting and Idaho fuels tax refund purposes. However, diesel purchased from tribal-

owned retail outlets on the Coeur d’Alene and Nez Perce Indian Reservations is not Idaho tax-paid

diesel for IFTA reporting and refund purposes. Also, as of March 1, 2005 all gasoline purchased from

tribal-owned retail outlets on all Idaho Indian reservations is not Idaho tax paid gasoline and is not

eligible for fuels tax refunds. If you have questions, please call toll free 800-972-7660 ext 7601 or 7702.

# 8 - ARIZONA Biodiesel fuel does not meet the Arizona statutory definition of an alternative fuel.

# 9 - TENNESSEE CNG is 5.66 lbs per gallon.

# 10 - MONTANA Montana no longer requires gasoline, gasohol and ethanol to be reported on the

IFTA tax return.

# 11 - WASHINGTON The state of Washington has entered into fuel tax agreements with several

Washington Tribes regarding the taxation of motor vehicle fuel and special fuel sold at tribal fuel

stations located on reservations or trust lands within Washington. Please see the "Exemptions" section

for Washington located on the IFTA, Inc. website for further information.

# 12 - NEW YORK If your total gallons of B20 fuel purchased in New York exceed the taxable gallons

of Diesel used in New York, an adjustment is required on your IFTA return. For details, see TSB-M-

06(4)M, IFTA Reporting Requirements for the Consumption of B20 in New York State, on our Web site

# 13 - TEXAS Biodiesel, renewable diesel and blends containing biodiesel or renewable diesel

purchased in Texas must be reported under the fuel type “DIESEL”. Instructions for reporting biodiesel,

renewable diesel and blends are online at or call toll free

1-800-252-1383.

# 14 - BRITISH COLUMBIA Effective January 1, 2010, ethanol and ethanol blends of gasoline must be

reported as Gasoline and biodiesel and biodiesel blends must be reported as Diesel.

# 15 - ALBERTA Effective April 1, 2007, tax rates for gasohol, ethanol, and E-85 are changed to 9

cents per litre as a result of the discontinuance of the ethanol tax exemption program. The new Alberta

Fuel Tax Act and new Fuel Tax Regulaton which became effective April 1, 2007, also include a

definition of biodiesel. Fuel that meets the definition of biodiesel will be taxed at 9 cents a litre.

# 16 - CONNECTICUT See Policy Statement 92(10.1), Tables and Equivalents for Natural Gas and

Propane for Motor Vehicle Fuels Tax Purposes, for more information on computing the tax on motor

vehicle fuels in gaseous form.

International Fuel Tax Agreement Tax Return - 2011 Page 3

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