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 Licensees may apply for a tax refund directly to Ontario in respect of the methanol component of

the blend for gasoline. Effective June 18, 2002 licensees may also apply for a tax refund directly to Ontario, in

respect of biodiesel fuel used as fuel or a fuel additive. Biodiesel fuel must be reported under the fuel type

"Special Diesel". As of January 1, 2007 ethanol will be subject to gasoline tax in Ontario at the rate of 14.7¢ per

litre.

# 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 at

# 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 andbiodiesel blends must be reported as Diesel.

International Fuel Tax Agreement Tax Return - 2011 Page 3