Form Ifta 100 Mn PDF Details

For commercial vehicle operators traversing multiple jurisdictions, the completion of the IFTA-100-MN form is a mandatory quarterly task, as established under the International Fuel Tax Agreement (IFTA). This form, which must be filed by the last day of the month following each quarter’s end, serves as a comprehensive report detailing the amount of fuel used, the taxes owed, or credits to be claimed for different fuel types including diesel, motor fuel gasoline, ethanol, propane, and others not specifically listed. Beyond merely a tax report, the IFTA-100-MN encompasses a variety of operations such as address changes, license cancellations, or amending previous returns, reinforcing its significance to licensees. The form mandates the inclusion of identifying information, thorough tax calculations based on fuel types as itemized in lines 1 through 5, and any resultant penalties. Ensuring accuracy is paramount; thus, attaching the corresponding IFTA-101-MN form for each reported fuel type is required. Furthermore, the form elucidates instructions on penalties for late or incorrect filings, the process for claiming credits, and the specifics on refund requests, all aimed at streamlining the tax reporting process for carriers operating across state lines. This form embodies the intricate balance between regulatory compliance and the operational realities of interstate commercial transport, noting the importance of precise record-keeping and the potential financial implications of the tax liabilities or credits reported.

QuestionAnswer
Form NameForm Ifta 100 Mn
Form Length22 pages
Fillable?No
Fillable fields0
Avg. time to fill out5 min 30 sec
Other namesIFTA, Virginia, M-85, LNG

Form Preview Example

IFTA-100-MN

Use this form to report operations for the

quarter ending

 

.

Month

Day

Year

This return must be filed by the last day of the month following the end of the quarter.

Licensee IFTA identification number

CT

Name

Street address

City

State

Zip Code

IFTA Quarterly Fuel Use Tax Return

Address change

No operation in any jurisdiction

Cancel license

Amended return

File this return even if there is no tax due.

Use this form for filing your Quarterly Fuel Use Tax Return as required under the International Fuel Tax Agreement (IFTA). Read the instructions on the back carefully. Make a copy of this return for your records.

Attach check or money order payable to:

Enter the amount of

COMMISSIONER OF REVENUE SERVICES.

your payment here

See M ailing Inst ruct ions on the back of this form.

$

 

 

Enter the Total from column Q of Form IFTA-101-MN, IFT A Quarterly Fuel U se T ax S chedule, for fuel types listed in lines 1 thru 4. For all other fuel types enter the Total Amount from column S of the worksheet on back of Form IFTA-101-I-MN. Enter any credit amounts in brackets. Attach a Form IFTA-101-MN for each fuel type reported below.

1

Diesel

1

 

 

2

Motor fuel gasoline

2

 

 

3

Ethanol

3

 

 

4

Propane (LPG)

4

 

 

5

All other fuel types not listed in lines 1 thru 4 ( from worksheet on back of IFT A -101-I-M N)

5

 

 

6

Subtotal of amount due or (credit) (add lines 1 through 5)

6

 

 

 

 

7

Penalty ( see instructions)

7

 

 

8

Total balance due or (credit) (add lines 6 and 7)

8

 

 

 

 

9

Credits to be applied

9

 

 

10

Balance due/ (credit) (subtract line 9 from line 8)

10

 

 

 

 

11

Refund amount requested

11

 

 

I certify that this business is duly licensed and that this return, including any schedules,

 

 

 

For Office Use Only

is to the best of my knowledge and belief true, correct and complete.

 

Sig

Corr

 

 

 

 

 

Authorized signature

Date

Taxpayer's phone number

 

 

 

 

(

)

 

Name/ ID/ Address

Official title

 

Paid preparer's EIN

 

 

 

 

 

 

 

 

 

Paid preparer's name or firm (if other than taxpayer)

 

Paid preparer's phone number

 

 

 

 

(

)

 

 

 

Paid preparer's address

 

 

 

 

CT

 

 

 

 

 

 

 

Paid preparer's signature

 

 

 

Date

 

Date Received

 

 

 

 

 

 

 

Please make a copy of this return for your records.

IFTA- 100- MN (4/06)

See M ailing Inst ruct ions on back.

fold

- - - -

here

fold

- - - -

here

General Information

Who Must File - Anyone holding a license under the International Fuel Tax Agreement (IFTA) is required to file, on

aquarterly basis Form IFTA-100, I FT A Quarterly Fuel U se T ax Return, and Form IFTA-101, I FT A Quarterly Fuel U se T ax

S chedule for each fuel type. These forms are preprinted with your taxpayer identification number, name, address, fuel types and traveled jurisdictions and are mailed to you. (IFTA-100-MN, IFTA Quarterly Fuel Use Tax Return and IFTA-101-MN, IFTA Quarterly Fuel Use Tax Schedule, are the manual versions of these forms that require you to enter all pertinent information and should only be used when the preprinted version is unattainable.)

Form IFTA-100 summarizes the amount of tax due or the amount to be credited for the various fuel types computed on each Form IFTA-101 and is used to determine the total amount due/credit, including any appropriate penalty and interest.

U.S./METRIC CONVERSION FACTORS:

one liter = 0.2642 gallons one gallon = 3.785 liters one mile = 1.6093 kilometers one kilometer = 0.62137 miles

Instructions

Enter the ending date of the quarter covered by this return.

Enter your licensee IFTA identification number. This is your federal employer identification number, social security number or other jurisdiction assigned identification number as it appears on your IFTA License.

Enter your legal name as it appears on your IFTA license and complete mailing address.

Address Change - Mark X in this box if this address is your new or corrected address.

No Operation - Mark X in this box if you did not operate a qualified motor vechicle(s) in any jurisdiction including your base jurisdiction during the quarter. Sign this report and mail to the address indicated on the report.

Cancel License - Mark X in this box if you are filing a final return and requesting your license be canceled. Complete this return for your operations during the quarter and return your IFTA license and any unused decals to the address on your license. Destroy any used decals.

Amended Return - Mark X in this box if this return corrects a previous return. Indicate the quarter and year of the return you are correcting. The amended return should show the correct figures for that quarter - not the difference. An explanation of the changes must accompany the amended return.

Line Instructions

Enter any credit amounts in brackets.

Line 1 - Enter the total amount from column Q on the front of Form IFTA-101-MN for diesel fuel.

Line 2 - Enter the total amount from column Q on the front of Form IFTA-101-MN for motor fuel gasoline.

Line 3 - Enter the total amount from column Q on the front of Form IFTA-101-MN for ethanol.

Line 4 - Enter the total amount from column Q on the front of Form IFTA-101-MN for propane (LPG).

Line 5 - Enter the total amount from column S of the worksheet on the back of Form IFTA-101-I-MN for all other fuel types.

Line 6 - Add lines 1 through 5.

This amount is the net of all

 

credits and taxes due for each fuel type reported on lines 1 -

 

5. Enter a net credit amount in brackets.

 

Line 7 - Penalty - A penalty of $50 or 10% of delinquent

 

taxes, whichever is greater, is imposed for the failure to file a

 

return, for filing a late return, or for underpayment of taxes

 

due.

 

 

Line 8 - Add lines 6 and 7. Enter a credit amount in

fold

brackets.

 

 

- - - -

 

 

here

Line 9 - Enter the amount of prior credit you are claiming.

 

Any credit not claimed will be carried over to the next filing

 

period.

 

 

Line 10 - Subtract line 9 from line 8. Enter a credit amount in

 

brackets. If the amount on line 10 is a balance due, enter the

 

amount of your payment in the payment box above line 1.

 

Line 11 - Enter the portion of the credit that you want

 

refunded to you. If you do not request a refund of the total

 

credit, any remaining credit balance will be available on your

 

next quarterly report. Caution:

Credit balances can not be

 

carried forward for more than eight quarters (two years) from the quarter earned.

Signature - The return must be signed and dated by the owner (if an individual business), a partner (if a partnership or a limited liability partnership), a member (if a limited liability company), or (if a corporation) by the president, treasurer, chief accounting officer, or any other person specifically authorized to act on behalf of a corporation. The fact that an individual's name is signed on the certification shall be prima facie evidence that the individual is authorized to sign and certify the return on behalf of the business.

Additionally, if anyone other than an employee, owner,

fold

partner, officer or member of the business is paid to prepare

- - - -

the report he or she is required to sign and date the return and

here

 

provide his or her EIN/social security number, mailing address

 

and telephone number.

 

MAILING INSTRUCTIONS

1.Attach check or money order payable to

COMMISSIONER OF REVENUE SERVICES.

2.Include on your check or money order your identification

number, Form IFTA- 100- MN and the period covered by this return.

3.Place this form (this side up) on top of the IFTA- 101- MN schedule(s) you are returning.

For additional forms or information, see the back of

Form IFTA-101 -I-MN, Ins tructions for comple ting Form IFTA-101 -MN.

Mail your return to the

IFTA Processing Center at this address.

STATE OF CONNECTICUT

PO BOX 22075

ALBANY NY 12201-2075

IFTA- 100- MN (4/06) (back)

Check only one fuel type:

 

 

Connecticut Department of Revenue Services

 

 

 

 

 

 

 

Code

Fuel Type

 

 

IFTA Quarterly Fuel Use Tax Schedule

 

 

 

IFTA-101-MN

 

 

 

 

Attach this schedule to Form IFTA-100-MN,

 

 

 

 

 

Tax on:

D

(Diesel)

 

 

 

 

 

 

 

 

 

 

 

 

IFT A Quarterly Fuel U se T ax Return.

 

 

 

 

 

 

 

 

 

 

G

(Motor fuel gasoline)

 

 

 

 

 

Use this form to report operations for the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prepare a separate schedule for each fuel type. Use

 

 

 

E

(Ethanol)

 

 

 

 

 

quarter ending

 

 

 

 

 

 

 

 

additional sheets if necessary. Make a copy for your records.

 

 

 

 

.

 

 

P

(Propane)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Month

Day

Year

 

 

__

___________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Licensee IFTA identification number

 

 

 

 

Name

 

 

 

 

 

 

 

 

 

 

 

 

CT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter credits in brackets ( ). Round to the nearest whole gallon or mile.

Read instructions (IFTA- 101- I- MN) carefully.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MPG Calculation

 

 

 

 

 

(E)

Average Fleet MPG

(A) Total IFTA Miles

+ (B) Total Non- IFTA Miles = (C) Total Miles

 

:

 

(D) Total Gallons

=

(A)

 

 

 

 

(B)

 

 

(C)

 

 

 

 

 

(all IFTA and Non-IFTA jurisdictions)

 

(2 decimal places)

 

 

 

+

 

=

 

 

:

 

(D)

 

 

 

=

(E)

___ ___

. ___ ___

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

Jurisdiction

G

Rate Code

H

I

J

Total

Taxable

MPG

Miles

Miles

from E

(See Instructions)

(See Instructions)

above

 

 

 

K

Taxable Gallons

(col. I : J)

L

Tax Paid

Gallons

(See Instructions)

M

Net Taxable

Gallons

(col. K - L)

N

Tax Rate

O

Tax (Credit) Due

(col. M x N (Tax) ) (col. K x N (Surch) )

P

Interest

Due

Q

Total Due

(col. O + P)

Subtotals

Subtotals from back

Totals

Important Note: When listing additional jurisdictions and more space is needed, use the back of this form.

For Diesel, Motor fuel gasoline, Ethanol and Propane reported, transfer the total

 

amount in Column Q from each schedule to the corresponding line on

 

Form IFTA-100-MN, I FT A Quarterly Fuel U se T ax Return. For all other fuel types, transfer

 

the total amount of Column Q from each schedule to Column S of the worksheet on the

IFTA- 101- MN (4/06)

back of Form IFTA-101-I-MN, I nstructions for Form I FT A -101-M N .

 

IFTA-101 (4/06) (back)

F

Jurisdiction

G

Rate Code

H

Total Miles

(See Instructions)

I

Taxable

Miles

(See Instructions)

J

MPG

from E on front

K

Taxable

Gallons

(col. I : J)

L

Tax Paid

Gallons

(See Instructions)

M

Net Taxable

Gallons

(col. K - L)

N

Tax Rate

O

Tax (Credit) Due

(col. M x N (Tax)) (col. K x N (Surch))

P

Interest

Due

Q

Total Due

(col. O + P)

Transfer the subtotal am ounts Subtotals

to the front of this schedule.

Instructions for Form IFTA-101-MN

IFTA-101-I-MN

IFTA Quarterly Fuel Use Tax Schedule

Aseparate Form IFTA-101-MN must be used for each fuel type. Refer to Form IFTA-105, Final Fuel U se T ax Rate and Rate Code T able 1, when completing schedules for Diesel, Motor Fuel Gasoline, Ethanol, Propane and CNG. For all other fuel types refer to the IFTA-105, Final Fuel U se T ax Rate and Rate Code

T able 2. Check the appropriate box for the fuel type you are reporting. When reporting a fuel other than those listed, check the box next to the blank line and enter in the Fuel Type Code and Fuel Type as shown on the back of these instructions.

Enter the quarter ending date of the period covered by this return.

Enter your licensee IFTA identification number. This is your federal employer identification number, social security number or other jurisdiction assigned identification number as it appears on your IFTA license.

Enter your legal name as it appears on your IFTA License.

(A)Total IFTA Miles - Enter the total miles traveled in IFTA jurisdictions by all qualified motor vehicles in your fleet using the fuel type indicated on each form/schedule (total from column H). Report all miles traveled whether the miles are taxable or nontaxable. Round mileage to the nearest whole miles

(e.g., 1234.5 = 1235).

(B)Total NON- IFTA Miles - Enter the total miles traveled in

non-IFTA jurisdictions by all qualified motor vehicles in your fleet using the fuel type indicated on each form/schedule. Report all miles traveled whether the miles are taxable or nontaxable. Round mileage to the nearest whole mile (e.g., 1234.5 = 1235).

(C)Total Miles - Add the amount in item (A) and the amount in item (B) to determine total miles traveled by all qualified motor vehicles in your fleet.

(D)Total Gallons - Enter the total gallons of fuel placed in the propulsion tank in both IFTA and non-IFTA jurisdictions for all qualified motor vehicles in your fleet using the fuel type indicated. Round gallons to the nearest whole gallon

(e.g., 123.4 = 123).

(E)Average Fleet MPG - Divide item (C) by item (D). Round to 2 decimal places (e.g., 4.567 = 4.57).

Column F - Enter the name of each IFTA jurisdiction that you operated in during the period. Enter the jurisdiction's name on two(2) consecutive lines if the traveled jurisdiction administers a surcharge1in addition to their regular fuel tax. Enter the jurisdiction's two letter abbreviation from Form IFTA-105 or IFTA-105.1 for the quarter you are preparing.

Column G - Enter the rate code of the appropriate fuel type for each IFTA jurisdiction from Form IFTA-105 or IFTA-105.1 for the quarter you are preparing.

Column H - Enter the total miles traveled (taxable and nontaxable) in each IFTA jurisdiction for this fuel type only. Enter '0' on a surcharge line. Round mileage to the nearest whole miles (e.g., 1234.5 = 1235).

Column I - Enter the IFTA taxable miles for each IFTA jurisdiction. Do not include fuel use trip permit miles. Enter '0' on a surcharge line. Round mileage to the nearest whole miles (e.g., 1234.5 = 1235).

Column J - Enter your average fleet miles per gallon (mpg) from item (E) above. Enter '0' on a surcharge line.

1Jurisdictions with surcharge: Indiana, Kentucky and Virginia. IFTA- 101- I- MN (4/06)

Column K - Divide the amount in column I by the amount in column J to determine the total taxable gallons of fuel consumed in each IFTA jurisdiction. For surcharge1 taxable gallons, enter the taxable gallons from the same jurisdiction's fuel use tax line, Column K. Round gallons to the nearest whole gallon

(e.g., 123.4 = 123.).

Column L - Enter the total tax-paid gallons of fuel purchased and placed in the propulsion tank of a qualified motor vehicle in each IFTA jurisdiction. (Enter "0" in column L if this line represents a surcharge, since a surcharge cannot be prepaid.) Keep your receipts for each purchase claimed. When using bulk storage, report only tax-paid gallons removed for use in your qualified motor vehicles. Fuel remaining in storage cannot be claimed until it is used.

Round gallons to the nearest whole gallon (e.g., 123.4 = 123).

Column M - Subtract the amounts in column L from column K for each jurisdiction. Enter '0' on a surcharge line.

-If column K is greater than column L, enter the taxable gallons.

-If column L is greater than column K, enter the credit gallons. Use brackets to indicate credit gallons.

Column N - Enter the rate for the appropriate fuel type from Form IFTA-105 or IFTA-105.1 for the quarter you are preparing. Where a surcharge1is applicable, enter the appropriate surcharge rate from Form IFTA-105 or IFTA-105.1 for the quarter you are preparing.

Column O - Multiply the amount in column M by the tax rate for that jurisdiction in column N to determine the tax or credit. Enter any credit amount in brackets. Where a surcharge1is applicable, multiply the amount in Column K by the surcharge rate for that jurisdiction in Column N.

Column P - If you file late, compute interest on any tax due for each jurisdiction for each fuel type indicated on each form/schedule. Interest is computed on tax due from the due date of the return until the date payment is received. Interest is computed at 1% per month or part of a month, to a maximum of 12% per year. Returns must be postmarked no later than the last day of the month following the end of the quarter to be timely.

Column Q - For each jurisdiction add the amounts in column O and column P, and enter the total dollar amount due or credit amount. Enter any credit amount in brackets.

Subtotals - Add the amounts in columns H, O, P and Q on the front of the schedule and enter on the S ubtotals line in the appropriate columns. Add the amounts in columns H, O, P and Q on the back of the schedule and enter in the applicable columns on the S ubtotals line below. Enter these amounts in the applicable columns on the front of the schedule on the

S ubtotals from back line.

Totals - Add the S ubtotals and the S ubtotals from back to determine the T otals. The total in column Q is the difference of all credits and taxes due for all jurisdictions. Transfer the T otals from Column Q for each fuel type reported to the corresponding line of Form IFTA-100-MN. For all other fuel types, add the S ubtotals and the S ubtotals from back, and transfer the T otal from column Q for each of these fuel types to the corresponding line in column S of the worksheet on the back of these instructions.

Make a copy of this return for your records.

(All Ot he r) Fue l T ype s Work she e t

Worksheet Instructions

For each fuel type listed below, enter the total for that fuel from column Q of Form IFTA-101-MN in column S. Add the totals in column S, and transfer the Total Amount to line 5 of Form IFTA-100-MN.

Fuel Type

(R)

(S)

Code

(Other) Fuel Type

Total from Column (Q) of IFTA-101-MN

C

CNG

 

A

A-55 (Water Phased Hydrocarbon Fuel)

 

B

E-85

 

F

M-85

 

H

Gasohol

 

L

LNG

 

M

Methanol

 

J

Biodiesel

 

 

TOTAL AMOUNT

 

Transfer this amount to line 5 of Form IFTA-100-MN

 

CONNECTICUT TAX ASSISTANCE

 

 

 

 

 

 

For Tax Information

Forms and Publications

 

 

 

 

 

 

 

 

 

 

 

 

 

Internet

 

 

 

DRS website

 

 

 

 

 

 

www.ct.gov/DRS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CONN-TAX

 

From a touch- tone phone call

 

 

 

 

 

 

 

1- 800- 382- 9463 (Connecticut calls outside the

1- 800- 382- 9463 (Connecticut calls outside the

 

Telephone

 

 

Greater Hartford calling area only) or

Greater Hartford calling area only) and select

 

 

 

860- 297- 5962 (from anywhere)

Option 2, or

 

 

 

 

 

 

 

 

TTY, TDD, and Text Telephone users only may

860- 297- 4753 (from anywhere)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

transmit inquiries anytime by calling

 

 

 

 

 

 

 

 

 

860-297-4911.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Department of Revenue Services

 

 

 

Write

 

 

 

 

Taxpayer Services Division

 

 

 

 

 

 

 

25 Sigourney Street

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hartford CT 06106-5032

 

 

 

 

 

 

 

 

 

 

Walk-In

 

 

Location

Address

Phone*

 

 

Offices

 

 

 

 

 

 

 

 

 

 

Bridgeport

10 Middle Street

 

203-336-7890

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Free

personal

taxpayer

 

Hartford

25 Sigourney Street

860-297-5962

 

assistance and forms

are

 

available by visiting

our

 

 

 

 

 

 

 

Norwich

 

 

 

 

offices,

Monday

through

2 Cliff Street

 

860-425-4123

 

Friday,

8:30

a.m.

to

 

 

 

 

 

 

4:30

p.m. Call CONN-TAX

Hamden

3074 Whitney Avenue, Building #2

203-287-8243

 

for

directions

to

DRS

 

 

 

 

 

 

offices.

If you require

 

 

 

 

 

 

 

Waterbury

55 West Main Street, Suite 100

203-805-6789

 

special

accommodations,

 

please

advise

the

DRS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

representative.

 

 

 

* All calls are answered at our Customer Service Center, not at the local office.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Use for 2nd Quarter 2007 only.

IFTA Final Fuel Use Tax Rate and Rate Code Table 1

IFTA-105

Note: Only use this rate schedule for the period April 1 - June 30, 2007.

 

Note: Gallon - U.S. $

per gallon (p/ g); Liter - Canadian $ per liter (p/ l)

U.S./Canada exchange rate 1.1750 - 0.8511

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D (Diesel)

 

 

 

G (Motor Fuel Gasoline)

E (Ethanol)

 

 

P (Propane (LPG))

 

C (CNG (Natural Gas))

J (Biodiesel)

 

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Jurisdiction

 

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Alabam a

AL

 

0 4 6

.1

9

 

.0

5 9

 

0 4 6

.1

6

.0

4 9 7

 

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

AB

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Alberta

 

0 4 8

.2

9

 

.0

9

 

0 4 8

.2

9

.0

9

 

 

0 4 8

.2

9

.0

9

 

0 4 8

.2

0 9 4

.0

6 5

 

0 4 7

N/ A

N/ A

 

0 0 4

.2

9

.0

9

Arizona

AZ

 

 

 

2

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 5 7

.2

6

 

.0

8 0 7

 

0 4 8

N/ A

N/ A

 

 

0 4 8

N/ A

N/ A

 

0 5 7

N/ A

N/ A

 

0 5 0

N/ A

N/ A

 

0 0 4

.2

6

.0

8 0 7

Arkansas

AR

 

0 4 8

.2

2 5

 

.0

6 9 8

 

0 4 8

.2

1 5

.0

6 6 7

 

 

0 4 8

.2

1 5

.0

6 6 7

 

0 4 8

.1

6 5

.0

5 1 2

 

0 4 8

.0

5

.0

1 5 5

 

0 0 4

.2

2 5

.0

6 9 8

British Colum bia BC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

3

 

0 4 7

.4

8 3 2

.1

5

 

0 4 7

.4

6 7 1

.1

4 5

 

 

0 4 5

N/ A

N/ A

 

0 4 7

.0

8 7

.0

2 7

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

CA

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

4

 

 

 

 

 

 

California

 

0 4 6

.3

6 7

 

.1

1 4

 

0 4 6

N/ A

N/ A

 

 

0 4 6

.0

9

.0

2 8

 

0 4 6

.0

6

.0

1 8 7

 

0 4 6

.0

7

.0

2 1 7

 

0 0 4

N/ A

N/ A

Colorado

CO

 

0 4 8

.2

0 5

 

.0

6 3 7

 

0 4 8

.2

2

.0

6 8 3

 

 

0 4 7

.2

2

.0

6 8 3

 

0 4 8

.2

0 5

.0

6 3 7

 

0 4 8

.2

0 5

.0

6 3 7

 

0 0 4

.2

0 5

.0

6 3 7

Connecticut

CT

 

0 4 7

.2

6

 

.0

8 0 7

 

0 4 6

.2

5

.0

7 7 7

 

 

0 4 6

.2

5

.0

7 7 7

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 4

.2

6

.0

8 0 7

Delaware

DE

 

0 4 4

.2

2

 

.0

6 8 3

 

0 4 4

.2

3

.0

7 1 4

 

 

0 4 4

.2

3

.0

7 1 4

 

0 4 4

.2

2

.0

6 8 3

 

0 4 4

.2

2

.0

6 8 3

 

0 0 4

.2

2

.0

6 8 3

Florida

FL

 

0 4 8

.3

0 5 7

.0

9 4 9

 

0 4 8

.2

0 3 7

.0

6 3 2

 

 

0 4 8

N/ A

N/ A

 

0 4 7

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 4

.3

0 5 7

.0

9 4 9

Georgia

GA

 

0 4 7

.1

4 1

 

.0

4 3 8

 

0 4 8

.1

3 2

.0

4 1

 

 

0 4 8

.1

2 7

.0

3 9 5

 

0 4 7

.1

2 7

.0

3 9 5

 

0 4 8

.1

2 7

.0

3 9 5

 

0 0 4

.1

4 1

.0

4 3 8

Georgia

GA

 

N/ C

N/ C

 

N/ C

6/ 1/ 2007

0 4 9

.1

4 9

.0

4 6 3

6/ 1/ 2007

 

0 4 9

.1

4 3

.0

4 4 4

 

N/ C

N/ C

N/ C

6/ 1/ 2007

0 4 9

.1

4 3

.0

4 4 4

 

N/ C

N/ C

N/ C

Idaho

ID

 

0 4 8

.2

5 5

 

.0

7 7 75

 

0 4 6

N/ A

N/ A

 

 

0 4 6

N/ A

N/ A

 

0 4 8

.1

8 1 5

.0

5 6 25

 

0 4 8

.1

9 75

.0

6 1 15

 

0 0 4

N/ A

N/ A

Illinois

IL

 

0 4 8

.3

6 7

 

.1

1 4

 

0 4 8

.3

2 9

.1

0 2 1

 

 

0 4 8

.3

2 9

.1

0 2 1

 

0 4 8

.2

9 9

.0

9 2 8

 

0 4 8

.2

9 9

.0

9 2 8

 

0 0 4

.3

6 7

.1

1 4

Indiana

IN

 

0 9 5

.1

6

 

.0

4 9 7

 

0 9 5

.1

8

.0

5 5 9

 

 

0 9 5

.1

6

.0

4 9 7

 

0 9 5

.1

6

.0

4 9 7

 

0 9 5

.1

6

.0

4 9 7

 

0 0 4

N/ A

N/ A

Indiana*

IN

 

0 9 6

.1

1

 

.0

3 4 2

 

0 9 6

.1

1

.0

3 4 2

 

 

0 9 6

.1

1

.0

3 4 2

 

0 9 6

.1

1

.0

3 4 2

 

0 9 6

.1

1

.0

3 4 2

 

N/ A

N/ A

N/ A

Iowa

IA

 

0 4 8

.2

2 5

 

.0

6 9 8

 

0 4 8

.2

1

.0

6 5 2

 

 

0 4 8

.1

9

.0

5 9

 

0 4 8

.2

0

.0

6 2

 

0 4 7

.1

6

.0

4 9 7

 

0 0 4

.2

2 5

.0

6 9 8

Kansas

KS

 

0 4 8

.2

6

 

.0

8 0 7

 

0 4 8

.2

4

.0

7 4 5

 

 

0 4 8

.2

4

.0

7 4 5

 

0 4 8

.2

3

.0

7 1 4

 

0 4 8

.2

3

.0

7 1 4

 

0 0 4

.2

6

.0

8 0 7

Kentucky

KY

 

0 8 7

.1

5 3

 

.0

4 7 5

 

0 8 7

.1

8 3

.0

5 6 8

 

 

0 8 7

.1

8 3

.0

5 6 8

 

0 8 7

.1

8 3

.0

5 6 8

 

0 8 7

.1

5 3

.0

4 7 5

 

0 0 4

N/ A

N/ A

Kentucky*

KY

 

0 8 8

.0

6 9

 

.0

2 1 4

 

0 8 8

.0

3

.0

0 9 3

 

 

0 8 8

.0

3

.0

0 9 3

 

0 8 8

.0

3

.0

0 9 3

 

0 8 8

.0

6 9

.0

2 1 4

 

N/ A

N/ A

N/ A

Louisiana

LA

 

0 4 8

.2

0

 

.0

6 2

 

0 4 8

.2

0

.0

6 2

 

 

0 4 8

.2

0

.0

6 2

 

0 4 8

.1

6

.0

4 9 7

 

0 4 8

.1

6

.0

4 9 7

 

0 0 4

.2

0

.0

6 2

Maine

ME

 

0 4 3

.2

7 9

 

.0

8 6 6

 

0 4 2

N/ A

N/ A

 

 

0 4 3

.1

8 9

.0

5 8 6

 

0 4 3

.1

9 4

.0

6 0 3

 

0 4 3

.2

3 2 6

.0

7 2 6

 

0 0 4

N/ A

N/ A

Manitoba

M B

 

0 4 9

.3

7 0 5

.1

1 5

 

0 4 8

.3

7 0 5

.1

1 5

 

 

0 4 8

.2

9

.0

9

 

0 4 8

.0

9 6 7

.0

3

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

Maryland

M D

 

0 4 6

.2

4 2 5

.0

7 5 3

 

0 4 6

.2

3 5

.0

7 3

 

 

0 4 6

.2

3 5

.0

7 3

 

0 4 6

.2

3 5

.0

7 3

 

0 4 6

.2

3 5

.0

7 3

 

0 0 4

.2

4 2 5

.0

7 5 3

Massachusetts

M A

 

0 4 6

.2

1

 

.0

6 5 2

 

0 4 6

.2

1

.0

6 5 2

 

 

0 4 6

.2

1

.0

6 5 2

 

0 4 6

.2

2 3

.0

6 9 2

 

0 4 6

.2

2 3

.0

6 9 2

 

0 0 4

N/ A

N/ A

 

M I

 

 

 

7

 

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Michigan

 

0 7 0

.3

0 3

 

.0

9 4 1

 

0 4 7

N/ A

N/ A

 

 

0 4 7

N/ A

N/ A

 

0 4 7

N/ A

N/ A

 

0 4 7

N/ A

N/ A

 

0 0 4

.2

7 3

.0

8 4 7

Minnesota

M N

 

0 4 8

.2

0

 

.0

6 2

 

0 4 8

.2

0

.0

6 2

 

 

0 4 8

.2

0

.0

6 2

 

0 4 8

.1

5

.0

4 6 5

 

0 4 8

.2

0

.0

6 2

 

0 0 4

.2

0

.0

6 2

Mississippi

M S

 

0 4 8

.1

8

 

.0

5 5 9

 

0 4 8

.1

8

.0

5 5 9

 

 

0 4 8

.1

8

.0

5 5 9

 

0 4 8

.1

7

.0

5 2 8

 

0 4 8

.1

8 8

.0

5 5 98

 

0 0 4

.1

8

.0

5 5 9

Missouri

M O

 

0 4 8

.1

7

 

.0

5 2 8

 

0 4 7

.1

7

.0

5 2 8

 

 

0 4 6

.1

7

.0

5 2 8

 

0 4 8

.1

7 9

.0

5 2 89

 

0 4 8

.1

7 9

.0

5 2 89

 

0 0 4

N/ A

N/ A

Montana

M T

 

 

 

 

 

 

 

 

 

 

10

 

10

 

 

 

 

10

 

10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 4 8

.2

7 7 5

.0

8 6 1

 

0 4 8

N/ A

N/ A

 

 

0 4 8

N/ A

N/ A

 

0 4 6

.0

5 1 8

.0

1 6 1

 

0 4 7

.0

7

.0

2 1 7

 

0 0 4

N/ A

N/ A

Nebraska

NE

 

0 4 8

.2

7 1

 

.0

8 4 1

 

0 4 8

.2

7 1

.0

8 4 1

 

 

0 4 8

.2

7 1

.0

8 4 1

 

0 4 8

.2

7 1

.0

8 4 1

 

0 4 8

.2

7 1

.0

8 4 1

 

0 0 4

.2

7 1

.0

8 4 1

Nevada

NV

 

0 4 8

.2

7

 

.0

8 3 8

 

0 4 6

N/ A

N/ A

 

 

0 4 6

N/ A

N/ A

 

0 4 8

.2

2

.0

6 8 3

 

0 4 8

.2

1

.0

6 5 2

 

0 0 4

.2

7

.0

8 3 8

New Brunswick

NB

 

0 4 6

.5

4 4 4

.1

6 9

 

0 4 6

.3

4 4 7

.1

0 7

 

 

0 4 6

N/ A

N/ A

 

0 4 6

.2

1 5 8

.0

6 7

 

0 4 6

.5

4 4 4

.1

6 9

 

0 0 4

.5

4 4 4

.1

6 9

NOTE: Footnotes m ay have been edited due to space constraints. For com plete wording of footnotes, go to www.iftach.org.

*Surcharge

1

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 **Period rate change is effective

 

exemption program. The new Alberta Fuel Tax Act and new Fuel Tax Regulation which became effective April 1, 2007, also include a definition of

 

2

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

 

Biodiesel fuel does not meet Arizona Statutory definition of alternate fuel.

 

3

Pure biodiesel (B100) and biodiesel blends (such as B99.9 or less) purchased in British Columbia must be reported on your IFTA return as fuel type "DIESEL".

4

CNG to be reported for each 100 cubic feet at standard pressure and temperature. Report as E-85 or M-85 when blend of alcohol contains not more than15% gasoline or diesel.

5

As of 3/1/2005, retail fuel outlets located on Indian reservations in ID and owned by a tribe or an enrolled member of a tribe

 

 

are not required to pay ID fuel tax. If you purchase untaxed fuel from one of these retail outlets for use in an IFTA vehicle, the

 

 

untaxed fuel must be included in total gals, but not included as tax paid fuel on your IFTA Tax Report. See http://www.tax.idaho.

IFTA-105 (6/07)

 

gov/Fuel_PurchasedOn_Idaho_IndianReservations_04-15-05.htm or for additional info call 1-800-972-7660 ext 7536.

Use for 2nd Quarter 2007 only.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IFTA-105

 

 

 

Note: Gallon - U.S. $

per gallon (p/ g); Liter - Canadian $

per liter (p/ l)

U.S./Canada exchange rate

- 1.1750 - 0.8511

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D (Diesel)

 

 

 

G (Motor Fuel Gasoline)

 

E (Ethanol)

 

 

P (Propane (LPG))

 

C (CNG (Natural Gas))

J (Biodiesel)

 

 

 

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

 

Effective

Rate

 

 

 

Effective

Rate

 

 

 

 

 

Jurisdiction

 

 

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New Foundland

NL

 

0 4 6

.5

3

1 5

.1

6 5

 

0 4 6

.5

3

1

5

.1

6 5

 

 

 

0 4 6

N/ A

N/ A

 

 

0 4 6

.2

2

5 5

.0

7

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

New Ham pshire

NH

 

0 4 2

.1

8

 

.0

5 5 9

 

0 4 2

N/ A

 

N/ A

 

 

 

0 4 2

N/ A

N/ A

 

 

0 4 2

N/ A

N/ A

 

0 4 2

N/ A

N/ A

 

0 0 4

.1

8

.0

5 5 9

 

New Jersey

NJ

 

0 4 4

.1

7

5

.0

5 4 3

 

0 4 4

.1

4

5

 

.0

4 5

 

 

 

0 4 4

.1

4 5

.0

4 5

 

 

0 4 4

.0

9

2 5

.0

2 8 7

 

0 4 4

.0

9 2 5

.0 2 8 7

 

0 0 4

N/ A

N/ A

 

New Mexico

NM

 

0 4 8

.2

1

11

.0

6 5 2

 

0 4 6

N/ A

 

N/ A

 

 

 

0 4 6

N/ A

N/ A

 

 

0 4 8

N/ A

N/ A

 

0 4 7

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

New York

NY

 

 

 

 

 

11

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 4 6

.3

6

8 5

.1

1 4 4

 

0 4 6

.3

8

6

 

.1

1 9

8

 

 

0 4 6

.3

8 6

.1

1 9 8

 

 

0 4 6

.2

2

 

.0

6 8 3

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

No. Carolina

NC

 

0 4 8

.2

9

9

.0

9 2 8

 

0 4 8

.2

9

9

 

.0

9 2

8

 

 

0 4 8

.2

9 9

.0

9 2 8

 

 

0 4 8

.2

9

9

.0

9 2 8

 

0 4 8

.2

9 9

.0 9 2 8

 

0 0 4

.2

9 9

.0

9 2 8

 

No. Dakota

ND

 

0 4 8

.2

3

 

.0

7 1 4

 

0 4 8

.2

3

 

 

.0

7 1

4

 

 

0 4 8

N/ A

N/ A

 

 

0 4 8

.2

3

 

.0

7 1 4

 

0 4 8

.2

3

.0 7 1 4

 

0 0 4

N/ A

N/ A

 

Nova Scotia

NS

 

0 4 6

.4

9

6 1

.1

5 4

 

0 4 7

.4

9

9

3

.1

5 5

 

 

 

0 4 6

N/ A

N/ A

 

 

0 4 6

.2

2

5 5

.0

7

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

Ohio

OH

 

0 8 8

.2

8

 

.0

8 6 9

 

0 8 8

.2

8

 

 

.0

8 6

9

 

 

0 8 8

.2

8

.0

8 6 9

 

 

0 8 8

.2

8

 

.0

8 6 9

 

0 6 2

N/ A

N/ A

 

0 0 4

.2

8

.0

8 6 9

 

Oklahom a

OK

 

0 4 8

.1 3

 

.0 4 0 3

 

0 4 8

.1 6

 

 

.0 4 9 7

 

 

0 4 8

N/ A 12

N/ A 12

 

 

0 4 8

.1 6

 

.0 4 9 7

 

0 4 8

.1 6

.0 4 9 7

 

0 0 4

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ontario

ON

 

0 4 2

.4

6

0 7

.1

4 3

 

0 4 2

.4

7

3

5

.1

4 7

 

 

 

0 4 2

.4

7 3 5

.1

4 7

 

 

0 4 2

.1

3

8 6

.0

4 3

 

0 4 2

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

Oregon

OR

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

 

N/ A

 

 

 

0 4 6

N/ A

N/ A

 

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pennsylvania

PA

 

0 5 3

.3

8

13

.1

13

 

0 5 3

.3

1

2

 

.0

9 6

8

 

 

0 5 3

.2

0 8

.0

6 4 6

 

 

0 5 3

.2

2

8

.0

7 0 7

 

0 5 3

.0

13

13

 

0 0 4

.3

8 1

.1

1 8 3

 

 

1

1 8 3

 

 

 

 

 

 

 

7 9

.0 2 4 6

 

 

Prince Edward Is

PE

 

0 4 7

.6

5

0 7

.2

0 2

 

0 4 7

.6

5

4

 

.2

0 3

 

 

 

0 4 6

N/ A

N/ A

 

 

0 4 7

.5

4

7 7

.1

7

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

Quebec

QC

 

0 4 8

.5

2

1 9

.1

6 2

 

0 4 6

.4

8

9

6

.1

5 2

 

 

 

0 4 6

.5

2 1 9

.1

6 2

 

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 4

.5

2 1 9

.1

6 2

 

Rhode Island

RI

 

0 4 4

.3

0

 

.0

9 3 2

 

0 4 4

.3

0

 

 

.0

9 3

2

 

 

0 4 4

.3

0

.0

9 3 2

 

 

0 4 4

.3

0

 

.0

9 3 2

 

0 4 4

N/ A

N/ A

 

0 0 4

.3

0

.0

9 3 2

 

Saskatchewan

SK

 

0 4 8

.4

8

3 2

.1

5

 

0 4 8

.4

8

3

2

.1

5

 

 

 

0 4 8

.4

8 3 2

.1

5

 

 

0 4 8

.2

9

 

.0

9

 

0 4 6

N/ A

N/ A

 

0 0 4

.4

8 3 2

.1

5

 

So. Carolina

SC

 

0 4 6

.1

6

 

.0

4 9 7

 

0 4 6

.1

6

 

 

.0

4 9

7

 

 

0 4 6

.1

6

.0

4 9 7

 

 

0 4 6

.1

6

 

.0

4 9 7

 

0 4 6

.1

6

.0 4 9 7

 

0 0 4

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

So. Dakota

SD

 

0 4 8

.2 2

 

.0 6 8 3

 

0 4 6

N/ A

 

N/ A

 

 

 

0 4 6

N/ A

N/ A

 

 

0 4 8

.2 0

 

.0 6 2

 

0 4 8

.1 014

.0 3 1 14

 

0 0 4

N/ A

N/ A

 

Tennessee

 

 

 

 

 

 

 

 

 

 

 

 

 

TN

 

0 4 8

.1

7

 

.0

5 2 8

 

0 4 8

.2

0

 

 

.0

6 2

 

 

 

0 4 6

N/ A

N/ A

 

 

0 4 8

.1

4

 

.0

4 3 5

 

0 4 6

.1

3

.0 4 0 3

 

0 0 4

N/ A

N/ A

 

Texas

TX

 

0 4 8

.2

0

 

.0

6 2

 

0 4 8

.2

0

 

 

.0

6 2

 

 

 

0 4 8

.2

0

.0

6 2

 

 

0 4 8

.1

5

 

.0

4 6 5

 

0 4 8

.1

5

.0 4 6 5

 

0 0 4

.2

015

.0

6 215

 

Utah

UT

 

0 4 8

.2 4 5

.0 7 6

 

0 4 8

.2 4 5

 

.0 7 6

 

 

 

0 4 8

.2 4 5

.0 7 6

 

 

0 4 8

 

 

16

 

16

 

0 4 8

 

16

16

 

0 0 4

.2 4 5

.0 7 6

 

 

 

 

 

 

 

 

 

 

N/ A

N/ A

 

N/ A

N/ A

 

 

Verm ont

VT

 

0 5 6

.2

6

 

.0

8 0 7

 

0 4 3

N/ A

 

N/ A

 

 

 

0 4 3

N/ A

N/ A

 

 

0 4 3

N/ A

N/ A

 

0 4 3

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

Virginia

VA

 

0 9 1

.1

6

 

.0

4 9 7

 

0 9 1

.1

6

 

 

.0

4 9

7

 

 

0 9 1

.1

6

.0

4 9 7

 

 

0 9 1

.1

6

 

.0

4 9 7

 

0 9 1

.1

6

.0 4 9 7

 

0 0 6

.1

6

.0

4 9 7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Virginia*

VA

 

0 9 2

.0

3

5

.0

1 0 8

 

0 9 2

.0

3

5

 

.0

1 0

8

 

 

0 9 2

.0

3 5

.0

1 0 8

 

 

0 9 2

.0

3

5

.0

1 0 8

 

0 9 2

.0

3 5

.0 1 0 8

 

0 0 7

.0

3 5

.0

1 0 8

 

Washington

WA

 

 

 

 

 

 

 

 

 

 

17

 

 

17

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 4 8

.3

4

 

.1

0 5 5

 

0 4 8

.3

4

 

 

.1

0 5

5

 

 

0 4 8

.3

4

.1

0 5 5

 

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

 

West Virginia

WV

 

0 4 6

.3

1

5

.0

9 7 8

 

0 4 6

.3

1

5

 

.0

9 7

8

 

 

0 4 6

.3

1 5

.0

9 7 8

 

 

0 4 6

.3

1

5

.0

9 7 8

 

0 4 6

.3

1 5

.0 9 7 8

 

0 0 4

.3

1 5

.0

9 7 8

 

Wisconsin

WI

 

0 4 8

.3

2

9

.1

0 2 1

 

0 4 8

.3

2

9

 

.1

0 2

1

 

 

0 4 8

.3

2 9

.1

0 2 1

 

 

0 4 8

.2

2

6

.0

7 0 1

 

0 4 8

.2

4 7

.0 7 6 7

 

0 0 4

N/ A

N/ A

 

Wyom ing

WY

 

0 4 8

.1

4

 

.0

4 3 5

 

0 4 8

.1

4

 

 

.0

4 3

5

 

 

0 4 8

N/ A

N/ A

 

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 4

N/ A

N/ A

6

CNG rate is per 100 standard cubic feet.

* Surcharge

7

Diesel fuel that is at least 5% biodiesel qualifies for the biodiesel rate. Effective 9/1/2006.

** Period rate change is effective

8

Natural gas - LNG and CNG 100 cubic feet.

 

9

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.

10MT no longer requires gasoline, gasohol or ethanol to be reported on the IFTA Tax Report.

11If 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 www.nystax.gov or call 1-800-972-1233.

12Licensees may apply to ON for tax refund in respect of methanol component of blend, and effective 6/18/02 for biodiesel fuel used as fuel or 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 cents per litre.

13To convert CNG(scf) to gals, multiply units by .0314. To convert CNG (lbs) to gals, multiply units by .7087. 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.

14CNG is 5.66 lbs. per gallon.

15Biodiesel (B100) and biodiesel blends (such as B20) purchased in Texas must be reported under the fuel type "Diesel". Instructions for reporting biodiesel and biodiesel blends are online at http://window.state.tx.us/taxinfo/ fuels/ifta.html or call toll free 1 800 252-1383

16Tax 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 lbs. Penalty in addition to federal penalties will be imposed for using dyed fuel on highways.

17Effective 4/01/2006 deliveries of motor vehicle and special fuel to the Squaxin Island Tribe and Swinnomish Indian Tribal Community reservations located in WA do not include the state motor vehicle and special fuel taxes. Under the terms of a settlement agreement reached with each tribe, the state will be paid an amount equal to 25% of the state fuel tax on each gallon of motor vehicle fuel and special fuel sold by tribally owned retail stations. Purchases of tax-paid fuel by IFTA carriers should only be reported at a rate of 25% of the total fuel purchased. You must

account for all fuel purchased when determining your average miles per gallon. The stations are: KamilcheTrading Post, 93 W. State Route 108 Shelton, WA and Swinnomish Northern Lights

IFTA-105 (6/07) (back)

Gas Station, 12929 Casino Dr, Anacortes WA.

Use for 2nd Quarter 2007 only.

IFTA Final Fuel Use Tax Rate and Rate Code Table 2

IFTA-105.1

Note: Only use this rate schedule for the period April 1 - June 30, 2007.

 

 

Note: Gallon - U.S. $

per gallon (p/ g); Liter - Canadian $

per liter (p/ l)

 

U.S./Canada exchange rate

- 1.1750 - 0.8511

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A (A-55)

 

 

 

 

B (E-85)

 

 

 

 

F (M-85)

 

 

 

H (Gasohol)

 

 

 

 

L (LNG)

 

 

 

M (Methanol)

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Jurisdiction

 

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

 

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Alabam a

AL

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.1

6

.0

4 9 7

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

AB

 

 

 

 

 

 

 

 

 

 

1

 

1

 

 

 

 

 

 

 

 

 

 

1

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Alberta

 

0 3 4

.2

9

.0

9

 

 

0 3 4

.2

9

.0

9

 

 

0 3 4

.2

9

.0

9

 

0 3 4

.2

9

.0

9

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.2

9

.0

9

Arizona

AZ

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

Arkansas

AR

 

0 3 4

N/ A

N/ A

 

 

0 3 4

.2

1 5

.0

6 6 7

 

 

0 3 4

.2

1 5

.0

6 6 7

 

0 3 4

.2

1 5

.0

6 6 7

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.2

1 5

.0

6 6 7

British Colum bia

BC

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

California

CA

 

0 3 4

.2

7 8

.0

8 6 2

 

 

0 3 4

.0

9

.0

2 8

 

 

0 3 4

.0

9

.0

2 8

 

0 3 4

N/ A

N/ A

 

 

 

0 3 4

.0

6

.0

1 8 7

 

0 3 4

.0

9

.0

2 8

Colorado

CO

 

0 3 4

.2

2

.0

6 8 3

 

 

0 3 4

.2

2

.0

6 8 3

 

 

0 3 4

.2

2

.0

6 8 3

 

0 3 4

.2

2

.0

6 8 3

 

 

 

0 3 4

.2

0 5

.0

6 3 7

 

0 3 4

.2

2

.0

6 8 3

Connecticut

CT

 

0 3 4

.2

5

.0

7 7 7

 

 

0 3 4

.2

5

.0

7 7 7

 

 

0 3 4

.2

5

.0

7 7 7

 

0 3 4

.2

5

.0

7 7 7

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.2

5

.0

7 7 7

Delaware

DE

 

0 3 4

.2

2

.0

6 8 3

 

 

0 3 4

.2

2

.0

6 8 3

 

 

0 3 4

.2

2

.0

6 8 3

 

0 3 4

.2

3

.0

7 1 4

 

 

 

0 3 4

.2

2

.0

6 8 3

 

0 3 4

.2

3

.0

7 1 4

Florida

FL

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.2

0 3 7

.0

6 3 2

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

Georgia

GA

 

0 3 6

.1

2 7

.0

3 9 5

 

 

0 3 6

.1

3 2

.0

4 1

 

 

0 3 6

.1

2 7

.0

3 9 5

 

0 3 6

.1

3 2

.0

4 1

 

 

 

0 3 6

.1

2 7

.0

3 9 5

 

0 3 6

.1

2 7

.0

3 9 5

Georgia

GA

6/ 1/ 2007

0 3 7

.1

4 3

.0

4 4 4

6/ 1/ 2007

 

0 3 7

.1

4 9

.0

4 6 3

6/ 1/ 2007

 

0 3 7

.1

4 3

.0

4 4 4

6/ 1/ 2007

0 3 7

.1

4 9

.0

4 6 3

 

6/ 1/ 2007

 

0 3 7

.1

4 3

.0

4 4 4

6/ 1/ 2007

0 3 7

.1

4 3

.0

4 4 4

Idaho

ID

 

0 3 4

.2

5

.0

7 7 7

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

Illinois

IL

 

0 3 4

.3

2 9

.1

0 2 1

 

 

0 3 4

.3

2 9

.1

0 2 1

 

 

0 3 4

.3

2 9

.1

0 2 1

 

0 3 4

.3

2 9

.1

0 2 1

 

 

 

0 3 4

.2

9 9

.0

9 2 8

 

0 3 4

.3

2 9

.1

0 2 1

Indiana

IN

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 6 7

.1

8

.0

5 5 9

 

 

 

0 6 7

.1

6

.0

4 9 7

 

0 6 7

.1

6

.0

4 9 7

Indiana*

IN

 

N/ A

N/ A

N/ A

 

 

N/ A

N/ A

N/ A

 

 

N/ A

N/ A

N/ A

 

0 6 8

.1

1

.0

3 4 2

 

 

 

0 6 8

.1

1

.0

3 4 2

 

0 6 8

.1

1

.0

3 4 2

Iowa

IA

 

0 3 4

.2

0

.0

6 2

 

 

0 3 4

.1

7

.0

5 2 8

 

 

0 3 4

.2

0

.0

6 2

 

0 3 4

.1

9

.0

5 9

 

 

 

0 3 4

.2

0

.0

6 2

 

0 3 4

.2

0

.0

6 2

Kansas

KS

 

0 3 4

.2

6

.0

8 0 7

 

 

0 3 4

.1

7

.0

5 2 8

 

 

0 3 4

.2

4

.0

7 4 5

 

0 3 4

.2

4

.0

7 4 5

 

 

 

0 3 4

.2

3

.0

7 1 4

 

0 3 4

.2

6

.0

8 0 7

Kentucky

KY

 

0 6 7

.1

5 3

.0

4 7 5

 

 

0 6 7

.1

8 3

.0

5 6 8

 

 

0 6 7

.1

8 3

.0

5 6 8

 

0 6 7

.1

8 3

.0

5 6 8

 

 

 

0 6 7

.1

5 3

.0

4 7 5

 

0 6 7

.1

8 3

.0

5 6 8

Kentucky*

KY

 

0 6 8

.0

6 9

.0

2 1 4

 

 

0 6 8

.0

3

.0

0 9 3

 

 

0 6 8

.0

3

.0

0 9 3

 

0 6 8

.0

3

.0

0 9 3

 

 

 

0 6 8

.0

6 9

.0

2 1 4

 

0 6 8

.0

3

.0

0 9 3

Louisiana

LA

 

0 3 4

.2

0

.0

6 2

 

 

0 3 4

.2

0

.0

6 2

 

 

0 3 4

.2

0

.0

6 2

 

0 3 4

.2

0

.0

6 2

 

 

 

0 3 4

.1

6

.0

4 9 7

 

0 3 4

.2

0

.0

6 2

Maine

ME

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

 

0 3 5

.2

2 4

.0

6 9 6

 

0 3 5

.1

5 2

.0

4 7 2

Manitoba

MB

 

0 3 4

N/ A

N/ A

 

 

0 3 4

.2

9

.0

9

 

 

0 3 4

.3

7 0 5

.1

1 5

 

0 3 4

.2

9

.0

9

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.3

7 0 5

.1

1 5

Maryland

MD

 

0 3 4

.2

4 2 5

.0

7 5 3

 

 

0 3 4

.2

3 5

.0

7 3

 

 

0 3 4

.2

3 5

.0

7 3

 

0 3 4

.2

3 5

.0

7 3

 

 

 

0 3 4

.2

3 5

.0

7 3

 

0 3 4

.2

3 5

.0

7 3

Massachusetts

MA

 

0 3 4

.2

1

.0

6 5 2

 

 

0 3 4

.2

1

.0

6 5 2

 

 

0 3 4

.2

1

.0

6 5 2

 

0 3 4

.2

1

.0

6 5 2

 

 

 

0 3 4

.2

2 3

.0

6 9 2

 

0 3 4

.2

1

.0

6 5 2

Michigan

MI

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

Minnesota

MN

 

0 3 4

.2

0

.0

6 2

 

 

0 3 4

.1

4 2

.0

4 4 1

 

 

0 3 4

.2

0

.0

6 2

 

0 3 4

.2

0

.0

6 2

 

 

 

0 3 4

.1

2

.0

3 7 2

 

0 3 4

.2

0

.0

6 2

Mississippi

MS

 

0 3 4

.1

8

.0

5 5 9

 

 

0 3 4

.1

8

.0

5 5 9

 

 

0 3 4

.1

8

.0

5 5 9

 

0 3 4

.1

8

.0

5 5 9

 

 

 

0 3 4

.1

8

.0

5 5 9

 

0 3 4

.1

8

.0

5 5 9

Missouri

MO

 

0 3 4

.1

7

.0

5 2 8

 

 

0 3 4

.1

7

.0

5 2 8

 

 

0 3 4

.1

7

.0

5 2 8

 

0 3 4

.1

7

.0

5 2 8

 

 

 

0 3 4

.1

7

.0

5 2 8

 

0 3 4

.1

7

.0

5 2 8

Montana

MT

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

Nebraska

NE

 

0 3 4

.2

7 1

.0

8 4 1

 

 

0 3 4

.2

7 1

.0

8 4 1

 

 

0 3 4

.2

7 1

.0

8 4 1

 

0 3 4

.2

7 1

.0

8 4 1

 

 

 

0 3 4

.2

7 1

.0

8 4 1

 

0 3 4

.2

7 1

.0

8 4 1

Nevada

NV

 

0 3 4

.1

9

.0

5 9

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

 

0 3 4

.2

7

.0

8 3 8

 

0 3 4

N/ A

N/ A

New Brunswick

NB

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

 

0 3 4

.5

4 4 4

.1

6 9

 

0 3 4

N/ A

N/ A

NOTE: Footnotes m ay have been edited due to space constraints. For com plete wording of footnotes, go to www.iftach.org.

* Surcharge

** Period rate change is effective

1Effective 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 Regulation 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.

IFTA-105.1 (6/07)

Use for 2nd Quarter 2007 only.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IFTA-105.1

 

 

Note: Gallon - U.S. $ per gallon (p/ g); Liter - Canadian $ per liter (p/ l)

U.S./Canada exchange rate - 1.1750 - 0.8511

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A (A-55)

 

 

 

 

B (E-85)

 

 

 

 

F (M-85)

 

 

 

H (Gasohol)

 

 

 

L (LNG)

 

 

 

 

M (Methanol)

 

 

 

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

 

 

Jurisdiction

 

 

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

 

Date**

Code

Gallon

Liter

 

 

New Foundland

NL

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

New Ham pshire

NH

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

New Jersey

NJ

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.1

4 5

.0

4 5

 

 

0 3 4

.0

9 2 5

.0

2 8 7

 

 

0 3 4

.1

4 5

.0

4 5

 

 

New Mexico

NM

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

New York

NY

 

 

0 3 4

.3

8 6

.1

1 9 8

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

.3

8 6

.1

1 9 8

 

0 3 4

.3

8 6

.1

1 9 8

 

 

0 3 4

.3

8 6

.1

1 9 8

 

 

0 3 4

.3

8 6

.1

1 9 8

 

 

No. Carolina

NC

 

 

0 3 4

.2

9 9

.0

9 2 8

 

 

0 3 4

.2

9 9

.0

9 2 8

 

 

0 3 4

.2

9 9

.0

9 2 8

 

0 3 4

.2

9 9

.0

9 2 8

 

 

0 3 4

.2

9 9

.0

9 2 8

 

 

0 3 4

.2

9 9

.0

9 2 8

 

 

No. Dakota

ND

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.2

3

.0

7 1 4

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

Nova Scotia

NS

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

Ohio

OH

 

 

0 6 0

.2

8

.0

8 6 9

 

 

0 6 0

.2

8

.0

8 6 9

 

 

0 6 0

.2

8

.0

8 6 9

 

0 6 0

.2

8

.0

8 6 9

 

 

0 6 0

.2

8

.0

8 6 9

 

 

0 6 0

.2

8

.0

8 6 9

 

 

Oklahom a

OK

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.1

6

.0

4 9 7

 

 

0 3 4

.1

6

.0

4 9 7

 

 

0 3 4

N/ A

N/ A

 

 

Ontario

ON

 

 

0 3 4

.4

7 3 5

.1

4 7

 

 

0 3 4

.4

7 3 5

.1

4 7

 

 

0 3 4

.4

7 3 5

.1

4 7

 

0 3 4

.4

7 3 5

.1

4 7

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

Oregon

OR

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

Pennsylvania

PA

 

 

0 3 4

.3

8 1

.1

1 8 3

 

 

0 3 4

.2

1 9

.0

6 8

 

 

0 3 4

.1

7 8

.0

5 5 2

 

0 3 4

.3

1 2

.0

9 6 8

 

 

0 3 4

.1

8 2

.0

5 6 5

 

 

0 3 4

.1

5 4

.0

4 7 8

 

 

Prince Edward Is

PE

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

Quebec

QC

 

 

0 3 4

.5

2 1 9

.1

6 2

 

 

0 3 4

.5

2 1 9

.1

6 2

 

 

0 3 4

.4

8 9 6

.1

5 2

 

0 3 4

.4

8 9 6

.1

5 2

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

.4

8 9 6

.1

5 2

 

 

Rhode Island

RI

 

 

0 3 4

.3

0

.0

9 3 2

 

 

0 3 4

.3

0

.0

9 3 2

 

 

0 3 4

.3

0

.0

9 3 2

 

0 3 4

.3

0

.0

9 3 2

 

 

0 3 4

.3

0

.0

9 3 2

 

 

0 3 4

.3

0

.0

9 3 2

 

 

Saskatchewan

SK

 

 

0 3 4

.4

8 3 2

.1

5

 

 

0 3 4

.4

8 3 2

.1

5

 

 

0 3 4

.4

8 3 2

.1

5

 

0 3 4

.4

8 3 2

.1

5

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

.4

8 3 2

.1

5

 

 

So. Carolina

SC

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.1

6

.0

4 9 7

 

 

0 3 4

.1

6

.0

4 9 7

 

 

0 3 4

.1

6

.0

4 9 7

 

 

So. Dakota

SD

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

.1

0

.0

3 1

 

 

0 3 4

.1

0

.0

3 1

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

Tennessee

TN

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

Texas

TX

 

 

0 3 4

.2

0

.0

6 2

 

 

0 3 4

.2

0

.0

6 2

 

 

0 3 4

.2

0

.0

6 2

 

0 3 4

.2

0

.0

6 2

 

 

0 3 4

.1

5

.0

4 6 5

 

 

0 3 4

.2

0

.0

6 2

 

 

Utah

UT

 

 

0 3 4

.2

4 5

.0

7 6

 

 

0 3 4

.2

4 5

.0

7 6

 

 

0 3 4

.2

4 5

.0

7 6

 

0 3 4

.2

4 5

.0

7 6

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

.2

4 5

.0

7 6

 

 

Verm ont

VT

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

Virginia

VA

 

 

0 6 7

.1

6

.0

4 9 7

 

 

0 6 7

.1

6

.0

4 9 7

 

 

0 6 7

.1

6

.0

4 9 7

 

0 6 7

.1

6

.0

4 9 7

 

 

0 6 7

.1

6

.0

4 9 7

 

 

0 6 7

.1

6

.0

4 9 7

 

 

Virginia*

VA

 

 

0 6 8

.0

3 5

.0

1 0 8

 

 

0 6 8

.0

3 5

.0

1 0 8

 

 

0 6 8

.0

3 5

.0

1 0 8

 

0 6 8

.0

3 5

.0

1 0 8

 

 

0 6 8

.0

3 5

.0

1 0 8

 

 

0 6 8

.0

3 5

.0

1 0 8

 

 

Washington

WA

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.3

4

.1

0 5 5

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

West Virginia

WV

 

 

0 3 4

.3

1 5

.0

9 7 8

 

 

0 3 4

.3

1 5

.0

9 7 8

 

 

0 3 4

.3

1 5

.0

9 7 8

 

0 3 4

.3

1 5

.0

9 7 8

 

 

0 3 4

.3

1 5

.0

9 7 8

 

 

0 3 4

.3

1 5

.0

9 7 8

 

 

Wisconsin

WI

 

 

0 3 4

.3

2 9

.1

0 2 1

 

 

0 3 4

.3

2 9

.1

0 2 1

 

 

0 3 4

.3

2 9

.1

0 2 1

 

0 3 4

.3

2 9

.1

0 2 1

 

 

0 3 4

.2

4 7

.0

7 6 7

 

 

0 3 4

.3

2 9

.1

0 2 1

 

 

Wyom ing

WY

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

0 3 4

.1

4

.0

4 3 5

 

 

0 3 4

N/ A

N/ A

 

 

0 3 4

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*

Surcharge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**

Period rate change is effective

IFTA-105.1 (6/07) (back)

Use for 1st Quarter 2007 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, 2007.

 

Note: Gallon - U.S. $ per gallon (p/ g); Liter - Canadian $ per liter (p/ l)

U.S./Canada exchange rate 1.157

- 0.8642

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D (Diesel)

 

 

G (Motor Fuel Gasoline)

E (Ethanol)

 

 

P (Propane (LPG))

 

C (CNG (Natural Gas))

J (Biodiesel)

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Jurisdiction

 

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Alabam a

AL

 

0 4 5

.1

9

.0

5 8 1

 

0 4 5

.1

6

.0

4 8 9

 

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 0 3

N/ A

N/ A

Alberta

AB

 

0 4 7

.2

9 4 4

.0

9

 

0 4 7

.2

9 4 4

.0

9

 

 

0 4 7

N/ A

N/ A

 

0 4 7

.2

1 2 6

.0

6 5

 

0 4 6

N/ A

N/ A

 

0 0 3

N/ A

N/ A

Arizona

AZ

 

 

 

1

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 5 6

.2

6

.0

7 9 5

 

0 4 7

N/ A

N/ A

 

 

0 4 7

N/ A

N/ A

 

0 5 6

N/ A

N/ A

 

0 4 9

N/ A

N/ A

 

0 0 3

.2

6

.0

7 9 5

Arkansas

AR

 

0 4 7

.2

2 5

.0

6 8 7

 

0 4 7

.2

1 5

.0

6 5 7

 

 

0 4 7

.2

1 5

.0

6 5 7

 

0 4 7

.1

6 5

.0

5 0 5

 

0 4 7

.0

5

.0

1 5 3

 

0 0 3

.2

2 5

.0

6 8 7

British Colum bia BC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

2

 

0 4 6

.4

9 0 7

.1

5

 

0 4 6

.4

7 4 3

.1

4 5

 

 

0 4 4

N/ A

N/ A

 

0 4 6

.0

8 8 3

.0

2 7

 

0 4 5

N/ A

N/ A

 

0 0 3

N/ A

N/ A

 

CA

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

3

 

 

 

 

 

 

California

 

0 4 5

.3

6 7

.1

1 2 2

 

0 4 5

N/ A

N/ A

 

 

0 4 5

.0

9

.0

2 7 5

 

0 4 5

.0

6

.0

1 8 4

 

0 4 5

.0

7

.0

2 1 4

 

0 0 3

N/ A

N/ A

Colorado

CO

 

0 4 7

.2

0 5

.0

6 2 7

 

0 4 7

.2

2

.0

6 7 2

 

 

0 4 6

.2

2

.0

6 7 2

 

0 4 7

.2

0 5

.0

6 2 7

 

0 4 7

.2

0 5

.0

6 2 7

 

0 0 3

.2

0 5

.0

6 2 7

Connecticut

CT

 

0 4 6

.2

6

.0

7 9 5

 

0 4 5

.2

5

.0

7 6 5

 

 

0 4 5

.2

5

.0

7 6 5

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 0 3

.2

6

.0

7 9 5

Delaware

DE

 

0 4 3

.2

2

.0

6 7 2

 

0 4 3

.2

3

.0

7 0 4

 

 

0 4 3

.2

3

.0

7 0 4

 

0 4 3

.2

2

.0

6 7 2

 

0 4 3

.2

2

.0

6 7 2

 

0 0 3

.2

2

.0

6 7 2

Florida

FL

 

0 4 7

.3

0 5 7

.0

9 3 5

 

0 4 7

.2

0 3 7

.0

6 2 3

 

 

0 4 7

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 0 3

.3

0 5 7

.0

9 3 5

Georgia

GA

 

0 4 6

.1

4 1

.0

4 3 2

 

0 4 7

.1

3 2

.0

4 0 4

 

 

0 4 7

.1

2 7

.0

3 8 9

 

0 4 6

.1

2 7

.0

3 8 9

 

0 4 7

.1

2 7

.0

3 8 9

 

0 0 3

.1

4 1

.0

4 3 2

Idaho

ID

 

0 4 7

.2

5 4

.0

7 6 54

 

0 4 5

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

0 4 7

.1

8 1 4

.0

5 5 34

 

0 4 7

.1

9 74

.0

6 0 2 4

 

0 0 3

N/ A

N/ A

Illinois

IL

 

0 4 7

.3

6 7

.1

1 2 2

 

0 4 7

.3

2 9

.1

0 0 6

 

 

0 4 7

.3

2 9

.1

0 0 6

 

0 4 7

.2

9 9

.0

9 1 4

 

0 4 7

.2

9 9

.0

9 1 4

 

0 0 3

.3

6 7

.1

1 2 2

Indiana

IN

 

0 9 3

.1

6

.0

4 8 9

 

0 9 3

.1

8

.0

5 5 1

 

 

0 9 3

.1

6

.0

4 8 9

 

0 9 3

.1

6

.0

4 8 9

 

0 9 3

.1

6

.0

4 8 9

 

0 0 3

N/ A

N/ A

Indiana*

IN

 

0 9 4

.1

1

.0

3 3 7

 

0 9 4

.1

1

.0

3 3 7

 

 

0 9 4

.1

1

.0

3 3 7

 

0 9 4

.1

1

.0

3 3 7

 

0 9 4

.1

1

.0

3 3 7

 

N/ A

N/ A

N/ A

Iowa

IA

 

0 4 7

.2

2 5

.0

6 8 7

 

0 4 7

.2

1

.0

6 4 2

 

 

0 4 7

.1

9

.0

5 8 1

 

0 4 7

.2

0

.0

6 1 1

 

0 4 6

.1

6

.0

4 8 9

 

0 0 3

.2

2 5

.0

6 8 7

Kansas

KS

 

0 4 7

.2

6

.0

7 9 5

 

0 4 7

.2

4

.0

7 3 4

 

 

0 4 7

.2

4

.0

7 3 4

 

0 4 7

.2

3

.0

7 0 4

 

0 4 7

.2

3

.0

7 0 4

 

0 0 3

.2

6

.0

7 9 5

Kentucky

KY

 

0 8 5

.1

5 3

.0

4 6 7

 

0 8 5

.1

8 3

.0

5 5 9

 

 

0 8 5

.1

8 3

.0

5 5 9

 

0 8 5

.1

8 3

.0

5 5 9

 

0 8 5

.1

5 3

.0

4 6 7

 

0 0 3

N/ A

N/ A

Kentucky*

KY

 

0 8 6

.0

6 9

.0

2 1 1

 

0 8 6

.0

3

.0

0 9 1

 

 

0 8 6

.0

3

.0

0 9 1

 

0 8 6

.0

3

.0

0 9 1

 

0 8 6

.0

6 9

.0

2 1 1

 

N/ A

N/ A

N/ A

Louisiana

LA

 

0 4 7

.2

0

.0

6 1 1

 

0 4 7

.2

0

.0

6 1 1

 

 

0 4 7

.2

0

.0

6 1 1

 

0 4 7

.1

6

.0

4 8 9

 

0 4 7

.1

6

.0

4 8 9

 

0 0 3

.2

0

.0

6 1 1

Maine

ME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

5

 

 

 

 

 

 

 

0 4 2

.2

7 9

.0

8 5 3

 

0 4 1

N/ A

N/ A

 

 

0 4 2

.1

8 9

.0

5 7 7

 

0 4 2

.1

9 4

.0

5 9 4

 

0 4 2

.2

3 2

.0

7 0 9

 

0 0 3

N/ A

N/ A

Manitoba

MB

 

0 4 8

.3

7 6 2

.1

1 5

 

0 4 7

.3

7 6 2

.1

1 5

 

 

0 4 7

.2

9 4 4

.0

9

 

0 4 7

.0

9 8 2

.0

3

 

0 4 5

N/ A

N/ A

 

0 0 3

N/ A

N/ A

Maryland

M D

 

0 4 5

.2

4 2 5

.0

7 4 2

 

0 4 5

.2

3 5

.0

7 1 9

 

 

0 4 5

.2

3 5

.0

7 1 9

 

0 4 5

.2

3 5

.0

7 1 9

 

0 4 5

.2

3 5

.0

7 1 9

 

0 0 3

.2

4 2 5

.0

7 4 2

Massachusetts

M A

 

0 4 5

.2

1

.0

6 4 2

 

0 4 5

.2

1

.0

6 4 2

 

 

0 4 5

.2

1

.0

6 4 2

 

0 4 5

.2

3 9

.0

7 3

 

0 4 5

.2

3 9

.0

7 3

 

0 0 3

N/ A

N/ A

Michigan

M I

 

0 6 9

.2

8 6

.0

8 5 66

 

0 4 6

N/ A

N/ A

 

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 3

.2

5

.0

7 6 5

Minnesota

M N

 

0 4 7

.2

0

.0

6 1 1

 

0 4 7

.2

0

.0

6 1 1

 

 

0 4 7

.2

0

.0

6 1 1

 

0 4 7

.1

5

.0

4 5 8

 

0 4 7

.2

0

.0

6 1 1

 

0 0 3

.2

0

.0

6 1 1

 

M S

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

7

 

 

 

 

 

 

Mississippi

 

0 4 7

.1

8

.0

5 5 1

 

0 4 7

.1

8

.0

5 5 1

 

 

0 4 7

.1

8

.0

5 5 1

 

0 4 7

.1

7

.0

5 2

 

0 4 7

.1

8

.0

5 5 1

 

0 0 3

.1

8

.0

5 5 1

Missouri

M O

 

0 4 7

.1

7

.0

5 2

 

0 4 6

.1

7

.0

5 2

 

 

0 4 5

.1

7

.0

5 2

 

0 4 7

.1

7 8

.0

5 2 8

 

0 4 7

.1

7 8

.0

5 2 8

 

0 0 3

N/ A

N/ A

Montana

M T

 

0 4 7

.2

7 7 5

.0

8 4 8

 

0 4 7

N/ A9

N/ A 9

 

 

0 4 7

N/ A9

N/ A9

 

0 4 5

.0

5 1 8

.0

1 5 9

 

0 4 6

.0

7

.0

2 1 4

 

0 0 3

N/ A

N/ A

Nebraska

NE

 

0 4 7

.2

7 1

.0

8 2 9

 

0 4 7

.2

7 1

.0

8 2 9

 

 

0 4 7

.2

7 1

.0

8 2 9

 

0 4 7

.2

7 1

.0

8 2 9

 

0 4 7

.2

7 1

.0

8 2 9

 

0 0 3

.2

7 1

.0

8 2 9

Nevada

NV

 

0 4 7

.2

7

.0

8 2 5

 

0 4 5

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

0 4 7

.2

2

.0

6 7 2

 

0 4 7

.2

1

.0

6 4 2

 

0 0 3

.2

7

.0

8 2 5

New Brunswick

NB

 

0 4 5

.5

5 2 8

.1

6 9

 

0 4 5

.3

5

.1

0 7

 

 

0 4 5

N/ A

N/ A

 

0 4 5

.2

1 9 2

.0

6 7

 

0 4 5

.5

5 2 8

.1

6 9

 

0 0 3

.5

5 2 8

.1

6 9

New Foundland

NL

 

0 4 5

.5

3 9 7

.1

6 5

 

0 4 5

.5

3 9 7

.1

6 5

 

 

0 4 5

N/ A

N/ A

 

0 4 5

.2

2 9

.0

7

 

0 4 5

N/ A

N/ A

 

0 0 3

N/ A

N/ A

NOTE: Footnotes m ay have been edited due to space constraints. For com plete wording of footnotes, go to www.iftach.org.

* Surcharge

** Period rate change is effective

1Biodiesel fuel does not meet Arizona Statutory definition of alternate fuel.

2Pure biodiesel (B100) and biodiesel blends (such as B99.9 or less) purchased in British Columbia must be reported on your IFTA return as fuel type "DIESEL".

3CNG to be reported for each 100 cubic feet at standard pressure and temperature. Report as E-85 or M-85 when blend of alcohol contains not more than15% gasoline or diesel.

4As of 3/1/2005, retail fuel outlets located on Indian reservations in ID and owned by a tribe or an enrolled member of a tribe are not required to pay ID fuel tax. If you purchase untaxed fuel from one of these retail outlets for use in an IFTA vehicle, the

untaxed fuel must be included in total gals, but not included as tax paid fuel on your IFTA Tax Report. See http://www.tax.idaho.

IFTA-105 (3/07)

gov/Fuel_PurchasedOn_Idaho_IndianReservations_04-15-05.htm or for additional info call 1-800-972-7660 ext 7536.

Use for 1st Quarter 2007 only.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IFTA-105

 

 

 

Note: Gallon - U.S. $ per gallon (p/ g); Liter - Canadian $

per liter (p/ l)

U.S./Canada exchange rate

- 1.157

- 0.8642

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D (Diesel)

 

 

G (Motor Fuel Gasoline)

 

E (Ethanol)

 

 

P (Propane (LPG))

 

C (CNG (Natural Gas))

J (Biodiesel)

 

 

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

 

Jurisdiction

 

 

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New Ham pshire

NH

 

0 4 1

.1

8

.0

5 5 1

 

0 4 1

N/ A

N/ A

 

 

0 4 1

N/ A

N/ A

 

 

0 4 1

N/ A

N/ A

 

0 4 1

N/ A

N/ A

 

0 0 3

N/ A

N/ A

 

New Jersey

NJ

 

0 4 3

.1

7 5

.0

5 3 5

 

0 4 3

.1

4 5

.0

4 4 3

 

 

0 4 3

.1

4 5

.0

4 4 3

 

 

0 4 3

.0

9 2 5

.0

2 8 2

 

0 4 3

.0

9 2 5

.0

2 8 2

 

0 0 3

N/ A

N/ A

 

New Mexico

NM

 

0 4 7

.2

1

.0

6 4 2

 

0 4 5

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

 

0 4 7

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 3

N/ A

N/ A

 

New York

NY

 

 

 

10

 

10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 4 5

.3

6 8 5

.1

1 2 7

 

0 4 5

.3

8 6

.1

1 8

 

 

0 4 5

.3

8 6

.1

1 8

 

 

0 4 5

.2

2

.0

6 7 2

 

0 4 5

N/ A

N/ A

 

0 0 3

N/ A

N/ A

 

No. Carolina

NC

 

0 4 7

.2

9 9

.0

9 1 4

 

0 4 7

.2

9 9

.0

9 1 4

 

 

0 4 7

.2

9 9

.0

9 1 4

 

 

0 4 7

.2

9 9

.0

9 1 4

 

0 4 7

.2

9 9

.0

9 1 4

 

0 0 3

.2

9 9

.0

9 1 4

 

No. Dakota

ND

 

0 4 7

.2

3

.0

7 0 4

 

0 4 7

.2

3

 

.0

7 0 4

 

 

0 4 7

N/ A

N/ A

 

 

0 4 7

.2

3

.0

7 0 4

 

0 4 7

.2

3

.0

7 0 4

 

0 0 3

N/ A

N/ A

 

Nova Scotia

NS

 

0 4 5

.5

0 3 8

.1

5 4

 

0 4 6

.5

0 7

.1

5 5

 

 

0 4 5

N/ A

N/ A

 

 

0 4 5

.2

2 9

.0

7

 

0 4 5

N/ A

N/ A

 

0 0 3

N/ A

N/ A

 

Ohio

OH

 

0 8 7

.2

8

.0

8 5 6

 

0 8 7

.2

8

 

.0

8 5 6

 

 

0 8 7

.2

8

.0

8 5 6

 

 

0 8 7

.2

8

.0

8 5 6

 

0 6 1

N/ A

N/ A

 

0 0 3

.2

8

.0

8 5 6

 

Oklahom a

OK

 

0 4 7

.1

3

.0

3 9 7

 

0 4 7

.1

6

 

.0

4 8 9

 

 

0 4 7

N/ A

N/ A

 

 

0 4 7

.1

6

.0

4 8 9

 

0 4 7

.1

6

.0

4 8 9

 

0 0 3

N/ A

N/ A

 

Ontario

ON

 

0 4 1

.4

6 7 8

.1

4 3

 

0 4 1

.4

8 0 9

.1

4 7

 

 

0 4 1

.4

11

.1

11

 

 

0 4 1

.1

4 0 7

.0

4 3

 

0 4 1

N/ A

N/ A

 

0 0 3

N/ A

N/ A

 

 

 

 

 

8 0 9

4 7

 

 

 

 

 

Oregon

OR

 

0 4 5

N/ A12

N/ A 12

 

0 4 5

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A12

N/ A 12

 

0 0 3

N/ A

N/ A

 

Pennsylvania

 

 

 

 

 

 

 

 

 

PA

 

0 5 2

.3

8 1

.1

1 6 5

 

0 5 2

.3

1 2

.0

9 5 3

 

 

0 5 2

.2

0 8

.0

6 3 6

 

 

0 5 2

.2

2 8

.0

6 9 7

 

0 5 2

.0

7 9

.0

2 4 2

 

0 0 3

.3

8 1

.1

1 6 5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prince Edward Is

PE

 

0 4 6

.6

4 7 7

.1

9 8

 

0 4 6

.6

6 4 1

.2

0 3

 

 

0 4 5

N/ A

N/ A

 

 

0 4 6

.5

5 6 1

.1

7

 

0 4 5

N/ A

N/ A

 

0 0 3

N/ A

N/ A

 

Quebec

QC

 

0 4 7

.5

2 9 9

.1

6 2

 

0 4 5

.4

9 7 2

.1

5 2

 

 

0 4 5

.5

2 9 9

.1

6 2

 

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 0 3

.5

2 9 9

.1

6 2

 

Rhode Island

RI

 

0 4 3

.3

0

.0

9 1 8

 

0 4 3

.3

0

 

.0

9 1 8

 

 

0 4 3

.3

0

.0

9 1 8

 

 

0 4 3

.3

0

.0

9 1 8

 

0 4 3

N/ A

N/ A

 

0 0 3

.3

0

.0

9 1 8

 

Saskatchewan

SK

 

0 4 7

.4

9 0 7

.1

5

 

0 4 7

.4

9 0 7

.1

5

 

 

0 4 7

.4

9 0 7

.1

5

 

 

0 4 7

.2

9 4 4

.0

9

 

0 4 5

N/ A

N/ A

 

0 0 3

.4

9 0 7

.1

5

 

So. Carolina

SC

 

0 4 5

.1

6

.0

4 8 9

 

0 4 5

.1

6

 

.0

4 8 9

 

 

0 4 5

.1

6

.0

4 8 9

 

 

0 4 5

.1

6

.0

4 8 9

 

0 4 5

.1

6

.0

4 8 9

 

0 0 3

N/ A

N/ A

 

So. Dakota

SD

 

0 4 7

.2

2

.0

6 7 2

 

0 4 5

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

 

0 4 7

.2

0

.0

6 1 1

 

0 4 7

.1

0

.0

3 0 5

 

0 0 3

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tennessee

TN

 

0 4 7

.1

7

.0

5 2

 

0 4 7

.2

0

 

.0

6 1 1

 

 

0 4 5

N/ A

N/ A

 

 

0 4 7

.1

4

.0

4 2 8

 

0 4 5

.1

313

.0

3 9 7 13

 

0 0 3

N/ A

N/ A

 

Texas

TX

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

 

14

 

 

0 4 7

.2

0

.0

6 1 1

 

0 4 7

.2

0

 

.0

6 1 1

 

 

0 4 7

.2

0

.0

6 1 1

 

 

0 4 7

.1

5

.0

4 5 8

 

0 4 7

.1

5

.0

4 5 8

 

0 0 3

.2

0

.0

6 1 1

 

Utah

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

 

15

 

 

 

15

 

15

 

 

 

 

 

 

 

 

0 4 7

.2

4 5

.0

7 4 9

 

0 4 7

.2

4 5

.0

7 4 9

 

 

0 4 7

.2

4 5

.0

7 4 9

 

 

0 4 7

N/ A

N/ A

 

0 4 7

N/ A

N/ A

 

0 0 3

.2

4 5

.0

7 4 9

 

Verm ont

VT

 

0 5 5

.2

6

.0

7 9 5

 

0 4 2

N/ A

N/ A

 

 

0 4 2

N/ A

N/ A

 

 

0 4 2

N/ A

N/ A

 

0 4 2

N/ A

N/ A

 

0 0 3

N/ A

N/ A

 

Virginia

VA

 

0 8 9

.1

6

.0

4 8 9

 

0 8 9

.1

6

 

.0

4 8 9

 

 

0 8 9

.1

6

.0

4 8 9

 

 

0 8 9

.1

6

.0

4 8 9

 

0 8 9

.1

6

.0

4 8 9

 

0 0 4

.1

6

.0

4 8 9

 

Virginia*

VA

 

0 9 0

.0

3 5

.0

1 0 6

 

0 9 0

.0

3 5

.0

1 0 6

 

 

0 9 0

.0

3 5

.0

1 0 6

 

 

0 9 0

.0

3 5

.0

1 0 6

 

0 9 0

.0

3 5

.0

1 0 6

 

0 0 5

.0

3 5

.0

1 0 6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Washington

WA

 

0 4 7

.3

4

.1

0 3 9

 

0 4 7

.3

4

16

.1

16

 

 

0 4 7

.3

4

.1

0 3 9

 

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 0 3

N/ A

N/ A

 

 

 

 

0 3 9

 

 

 

 

 

 

 

West Virginia

WV

 

0 4 5

.3

1 5

.0

9 6 3

 

0 4 5

.3

1 5

.0

9 6 3

 

 

0 4 5

.3

1 5

.0

9 6 3

 

 

0 4 5

.3

1 5

.0

9 6 3

 

0 4 5

.3

1 5

.0

9 6 3

 

0 0 3

.3

1 5

.0

9 6 3

 

Wisconsin

WI

 

0 4 7

.3

2 9

.1

0 0 6

 

0 4 7

.3

2 9

.1

0 0 6

 

 

0 4 7

.3

2 9

.1

0 0 6

 

 

0 4 7

.2

2 6

.0

6 9 1

 

0 4 7

.2

4 7

.0

7 5 6

 

0 0 3

N/ A

N/ A

 

Wyom ing

WY

 

0 4 7

.1

4

.0

4 2 8

 

0 4 7

.1

4

 

.0

4 2 8

 

 

0 4 7

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 0 3

N/ A

N/ A

5

CNG rate is per 100 standard cubic feet.

* Surcharge

6

Diesel fuel that is at least 5% biodiesel qualifies for the biodiesel rate. Effective 9/1/2006.

** Period rate change is effective

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

MT no longer requires gasoline, gasohol or ethanol to be reported on the IFTA Tax Report.

 

10 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 www.nystax.gov or call 1-800-972-1233.

11 Licensees may apply to ON for tax refund in respect of methanol component of blend, and effective 6/18/02 for biodiesel fuel used as fuel or 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 cents per litre.

12 To convert CNG(scf) to gals, multiply units by .0314. To convert CNG (lbs) to gals, multiply units by .7087. 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.

13 CNG is 5.66 lbs. per gallon.

14 Biodiesel (B100) and biodiesel blends (such as B20) purchased in Texas must be reported under the fuel type "Diesel". Instructions for reporting biodiesel and biodiesel blends are online at http://window.state.tx.us/taxinfo/ fuels/ifta.html or call toll free 1 800 252-1383

15 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 lbs. Penalty in addition to federal penalties will be imposed for using dyed fuel on highways.

16 Effective 4/01/2006 deliveries of motor vehicle and special fuel to the Squaxin Island Tribe and Swinnomish Indian Tribal Community reservations located in WA do not include the state motor vehicle and special fuel taxes. Under the terms of a settlement agreement reached with each tribe, the state will be paid an amount equal to 25% of the state fuel tax on each gallon of motor vehicle fuel and special fuel sold by tribally owned retail stations. Purchases of tax-paid fuel by IFTA carriers should only be reported at a rate of 25% of the total fuel purchased. You must account for all fuel purchased when determining your average miles per gallon. The stations are: KamilcheTrading Post, 93 W. State Route 108 Shelton, WA and Swinnomish Northern Lights Gas Station, 12929 Casino Dr, Anacortes WA.

IFTA-105 (3/07) (back)

Use for 1st Quarter 2007 only.

IFTA Final Fuel Use Tax Rate and Rate Code Table 2

IFTA-105.1

Note: Only use this rate schedule for the period January 1 - March 31, 2007.

 

 

 

Note: Gallon - U.S. $

per gallon (p/ g); Liter - Canadian $

per liter (p/ l)

 

U.S./Canada exchange rate

- 1.157 - 0.8642

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A (A-55)

 

 

 

 

B (E-85)

 

 

 

 

F (M-85)

 

 

 

H (Gasohol)

 

 

 

 

L (LNG)

 

 

 

 

M (Methanol)

 

 

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

 

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

 

Jurisdiction

 

 

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

 

Date**

 

Code

Gallon

Liter

 

Date**

Code

Gallon

Liter

 

Alabam a

AL

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

.1

6

.0

4 8 9

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

Alberta

AB

 

 

0 3 3

.2

9 4 4

.0

9

 

 

0 3 3

.0

4 4 2

.0

1 3 5

 

 

0 3 3

.2

9 4 4

.0

9

 

0 3 3

.2

7 9 7

.0

8 5 5

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.2

9 4 4

.0

9

 

Arizona

AZ

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

Arkansas

AR

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.2

1 5

.0

6 5 7

 

 

0 3 3

.2

1 5

.0

6 5 7

 

0 3 3

.2

1 5

.0

6 5 7

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.2

1 5

.0

6 5 7

 

British Colum bia

BC

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

California

CA

 

 

0 3 3

.2

7 8

.0

8 4 9

 

 

0 3 3

.0

9

.0

2 7 5

 

 

0 3 3

.0

9

.0

2 7 5

 

0 3 3

N/ A

N/ A

 

 

 

0 3 3

.0

6

.0

1 8 4

 

 

0 3 3

.0

9

.0

2 7 5

 

Colorado

CO

 

 

0 3 3

.2

2

.0

6 7 2

 

 

0 3 3

.2

2

.0

6 7 2

 

 

0 3 3

.2

2

.0

6 7 2

 

0 3 3

.2

2

.0

6 7 2

 

 

 

0 3 3

.2

0 5

.0

6 2 7

 

 

0 3 3

.2

2

.0

6 7 2

 

Connecticut

CT

 

 

0 3 3

.2

5

.0

7 6 5

 

 

0 3 3

.2

5

.0

7 6 5

 

 

0 3 3

.2

5

.0

7 6 5

 

0 3 3

.2

5

.0

7 6 5

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.2

5

.0

7 6 5

 

Delaware

DE

 

 

0 3 3

.2

2

.0

6 7 2

 

 

0 3 3

.2

2

.0

6 7 2

 

 

0 3 3

.2

2

.0

6 7 2

 

0 3 3

.2

3

.0

7 0 4

 

 

 

0 3 3

.2

2

.0

6 7 2

 

 

0 3 3

.2

3

.0

7 0 4

 

Florida

FL

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

.2

0 3 7

.0

6 2 3

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

Georgia

GA

 

 

0 3 5

.1

2 7

.0

3 8 9

 

 

0 3 5

.1

3 2

.0

4 0 4

 

 

0 3 5

.1

2 7

.0

3 8 9

 

0 3 5

.1

3 2

.0

4 0 4

 

 

 

0 3 5

.1

2 7

.0

3 8 9

 

 

0 3 5

.1

2 7

.0

3 8 9

 

Idaho

ID

 

 

0 3 3

.2

5

.0

7 6 5

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

Illinois

IL

 

 

0 3 3

.3

2 9

.1

0 0 6

 

 

0 3 3

.3

2 9

.1

0 0 6

 

 

0 3 3

.3

2 9

.1

0 0 6

 

0 3 3

.3

2 9

.1

0 0 6

 

 

 

0 3 3

.2

9 9

.0

9 1 4

 

 

0 3 3

.3

2 9

.1

0 0 6

 

Indiana

IN

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 6 5

.1

8

.0

5 5 1

 

 

 

0 6 5

.1

6

.0

4 8 9

 

 

0 6 5

.1

6

.0

4 8 9

 

Indiana*

IN

 

 

N/ A

N/ A

N/ A

 

 

N/ A

N/ A

N/ A

 

 

N/ A

N/ A

N/ A

 

0 6 6

.1

1

.0

3 3 7

 

 

 

0 6 6

.1

1

.0

3 3 7

 

 

0 6 6

.1

1

.0

3 3 7

 

Iowa

IA

 

 

0 3 3

.2

0

.0

6 1 1

 

 

0 3 3

.1

7

.0

5 2

 

 

0 3 3

.2

0

.0

6 1 1

 

0 3 3

.1

9

.0

5 8 1

 

 

 

0 3 3

.2

0

.0

6 1 1

 

 

0 3 3

.2

0

.0

6 1 1

 

Kansas

KS

 

 

0 3 3

.2

6

.0

7 9 5

 

 

0 3 3

.1

7

.0

5 2

 

 

0 3 3

.2

4

.0

7 3 4

 

0 3 3

.2

4

.0

7 3 4

 

 

 

0 3 3

.2

3

.0

7 0 4

 

 

0 3 3

.2

6

.0

7 9 5

 

Kentucky

KY

 

 

0 6 5

.1

5 3

.0

4 6 7

 

 

0 6 5

.1

8 3

.0

5 5 9

 

 

0 6 5

.1

8 3

.0

5 5 9

 

0 6 5

.1

8 3

.0

5 5 9

 

 

 

0 6 5

.1

5 3

.0

4 6 7

 

 

0 6 5

.1

8 3

.0

5 5 9

 

Kentucky*

KY

 

 

0 6 6

.0

6 9

.0

2 1 1

 

 

0 6 6

.0

3

.0

0 9 1

 

 

0 6 6

.0

3

.0

0 9 1

 

0 6 6

.0

3

.0

0 9 1

 

 

 

0 6 6

.0

6 9

.0

2 1 1

 

 

0 6 6

.0

3

.0

0 9 1

 

Louisiana

LA

 

 

0 3 3

.2

0

.0

6 1 1

 

 

0 3 3

.2

0

.0

6 1 1

 

 

0 3 3

.2

0

.0

6 1 1

 

0 3 3

.2

0

.0

6 1 1

 

 

 

0 3 3

.1

6

.0

4 8 9

 

 

0 3 3

.2

0

.0

6 1 1

 

Maine

ME

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

 

0 3 4

.2

2 4

.0

6 8 5

 

 

0 3 4

.1

5 2

.0

4 6 5

 

Manitoba

MB

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.2

9 4 4

.0

9

 

 

0 3 3

.3

7 6 2

.1

1 5

 

0 3 3

.2

9 4 4

.0

9

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.3

7 6 2

.1

1 5

 

Maryland

MD

 

 

0 3 3

.2

4 2 5

.0

7 4 2

 

 

0 3 3

.2

3 5

.0

7 1 9

 

 

0 3 3

.2

3 5

.0

7 1 9

 

0 3 3

.2

3 5

.0

7 1 9

 

 

 

0 3 3

.2

3 5

.0

7 1 9

 

 

0 3 3

.2

3 5

.0

7 1 9

 

Massachusetts

MA

 

 

0 3 3

.2

1

.0

6 4 2

 

 

0 3 3

.2

1

.0

6 4 2

 

 

0 3 3

.2

1

.0

6 4 2

 

0 3 3

.2

1

.0

6 4 2

 

 

 

0 3 3

.2

3 9

.0

7 3

 

 

0 3 3

.2

1

.0

6 4 2

 

Michigan

MI

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

Minnesota

MN

 

 

0 3 3

.2

0

.0

6 1 1

 

 

0 3 3

.1

4 2

.0

4 3 4

 

 

0 3 3

.2

0

.0

6 1 1

 

0 3 3

.2

0

.0

6 1 1

 

 

 

0 3 3

.1

2

.0

3 6 7

 

 

0 3 3

.2

0

.0

6 1 1

 

Mississippi

MS

 

 

0 3 3

.1

8

.0

5 5 1

 

 

0 3 3

.1

8

.0

5 5 1

 

 

0 3 3

.1

8

.0

5 5 1

 

0 3 3

.1

8

.0

5 5 1

 

 

 

0 3 3

.1

8

.0

5 5 1

 

 

0 3 3

.1

8

.0

5 5 1

 

Missouri

MO

 

 

0 3 3

.1

7

.0

5 2

 

 

0 3 3

.1

7

.0

5 2

 

 

0 3 3

.1

7

.0

5 2

 

0 3 3

.1

7

.0

5 2

 

 

 

0 3 3

.1

7

.0

5 2

 

 

0 3 3

.1

7

.0

5 2

 

Montana

MT

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

Nebraska

NE

 

 

0 3 3

.2

7 1

.0

8 2 9

 

 

0 3 3

.2

7 1

.0

8 2 9

 

 

0 3 3

.2

7 1

.0

8 2 9

 

0 3 3

.2

7 1

.0

8 2 9

 

 

 

0 3 3

.2

7 1

.0

8 2 9

 

 

0 3 3

.2

7 1

.0

8 2 9

 

Nevada

NV

 

 

0 3 3

.1

9

.0

5 8 1

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

 

0 3 3

.2

7

.0

8 2 5

 

 

0 3 3

N/ A

N/ A

 

New Brunswick

NB

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

 

0 3 3

.5

5 2 8

.1

6 9

 

 

0 3 3

N/ A

N/ A

 

Newfoundland

NL

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*

Surcharge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**

Period rate change is effective

IFTA-105.1 (3/07)

Use for 1st Quarter 2007 only.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IFTA-105.1

 

 

Note: Gallon - U.S. $ per gallon (p/ g); Liter - Canadian $ per liter (p/ l)

U.S./Canada exchange rate - 1.157

- 0.8642

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A (A-55)

 

 

 

 

B (E-85)

 

 

 

 

F (M-85)

 

 

 

H (Gasohol)

 

 

 

L (LNG)

 

 

 

 

M (Methanol)

 

 

 

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

 

 

Jurisdiction

 

 

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

 

Date**

Code

Gallon

Liter

 

 

New Ham pshire

NH

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

New Jersey

NJ

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

.1

4 5

.0

4 4 3

 

 

0 3 3

.0

9 2 5

.0

2 8 2

 

 

0 3 3

.1

4 5

.0

4 4 3

 

 

New Mexico

NM

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

New York

NY

 

 

0 3 3

.3

8 6

.1

1 8

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.3

8 6

.1

1 8

 

0 3 3

.3

8 6

.1

1 8

 

 

0 3 3

.3

8 6

.1

1 8

 

 

0 3 3

.3

8 6

.1

1 8

 

 

No. Carolina

NC

 

 

0 3 3

.2

9 9

.0

9 1 4

 

 

0 3 3

.2

9 9

.0

9 1 4

 

 

0 3 3

.2

9 9

.0

9 1 4

 

0 3 3

.2

9 9

.0

9 1 4

 

 

0 3 3

.2

9 9

.0

9 1 4

 

 

0 3 3

.2

9 9

.0

9 1 4

 

 

No. Dakota

ND

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

.2

3

.0

7 0 4

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

Nova Scotia

NS

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

Ohio

OH

 

 

0 5 9

.2

8

.0

8 5 6

 

 

0 5 9

.2

8

.0

8 5 6

 

 

0 5 9

.2

8

.0

8 5 6

 

0 5 9

.2

8

.0

8 5 6

 

 

0 5 9

.2

8

.0

8 5 6

 

 

0 5 9

.2

8

.0

8 5 6

 

 

Oklahom a

OK

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

.1

6

.0

4 8 9

 

 

0 3 3

.1

6

.0

4 8 9

 

 

0 3 3

N/ A

N/ A

 

 

Ontario

ON

 

 

0 3 3

.4

8 0 9

.1

4 7

 

 

0 3 3

.4

8 0 9

.1

4 7

 

 

0 3 3

.4

8 0 9

.1

4 7

 

0 3 3

.4

8 0 9

.1

4 7

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

Oregon

OR

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

Pennsylvania

PA

 

 

0 3 3

.3

8 1

.1

1 6 5

 

 

0 3 3

.2

1 9

.0

6 7

 

 

0 3 3

.1

7 8

.0

5 4 4

 

0 3 3

.3

1 2

.0

9 5 3

 

 

0 3 3

.1

8 2

.0

5 5 7

 

 

0 3 3

.1

5 4

.0

4 7 1

 

 

Prince Edward Is

PE

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

Quebec

QC

 

 

0 3 3

.5

2 9 9

.1

6 2

 

 

0 3 3

.5

2 9 9

.1

6 2

 

 

0 3 3

.4

9 7 2

.1

5 2

 

0 3 3

.4

9 7 2

.1

5 2

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.4

9 7 2

.1

5 2

 

 

Rhode Island

RI

 

 

0 3 3

.3

0

.0

9 1 8

 

 

0 3 3

.3

0

.0

9 1 8

 

 

0 3 3

.3

0

.0

9 1 8

 

0 3 3

.3

0

.0

9 1 8

 

 

0 3 3

.3

0

.0

9 1 8

 

 

0 3 3

.3

0

.0

9 1 8

 

 

Saskatchewan

SK

 

 

0 3 3

.4

9 0 7

.1

5

 

 

0 3 3

.4

9 0 7

.1

5

 

 

0 3 3

.4

9 0 7

.1

5

 

0 3 3

.4

9 0 7

.1

5

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.4

9 0 7

.1

5

 

 

So. Carolina

SC

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

.1

6

.0

4 8 9

 

 

0 3 3

.1

6

.0

4 8 9

 

 

0 3 3

.1

6

.0

4 8 9

 

 

So. Dakota

SD

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.1

0

.0

3 0 5

 

 

0 3 3

.1

0

.0

3 0 5

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

Tennessee

TN

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

Texas

TX

 

 

0 3 3

.2

0

.0

6 1 1

 

 

0 3 3

.2

0

.0

6 1 1

 

 

0 3 3

.2

0

.0

6 1 1

 

0 3 3

.2

0

.0

6 1 1

 

 

0 3 3

.1

5

.0

4 5 8

 

 

0 3 3

.2

0

.0

6 1 1

 

 

Utah

UT

 

 

0 3 3

.2

4 5

.0

7 4 9

 

 

0 3 3

.2

4 5

.0

7 4 9

 

 

0 3 3

.2

4 5

.0

7 4 9

 

0 3 3

.2

4 5

.0

7 4 9

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

.2

4 5

.0

7 4 9

 

 

Verm ont

VT

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

Virginia

VA

 

 

0 6 5

.1

6

.0

4 8 9

 

 

0 6 5

.1

6

.0

4 8 9

 

 

0 6 5

.1

6

.0

4 8 9

 

0 6 5

.1

6

.0

4 8 9

 

 

0 6 5

.1

6

.0

4 8 9

 

 

0 6 5

.1

6

.0

4 8 9

 

 

Virginia*

VA

 

 

0 6 6

.0

3 5

.0

1 0 6

 

 

0 6 6

.0

3 5

.0

1 0 6

 

 

0 6 6

.0

3 5

.0

1 0 6

 

0 6 6

.0

3 5

.0

1 0 6

 

 

0 6 6

.0

3 5

.0

1 0 6

 

 

0 6 6

.0

3 5

.0

1 0 6

 

 

Washington

WA

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

.3

4

.1

0 3 9

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

West Virginia

WV

 

 

0 3 3

.3

1 5

.0

9 6 3

 

 

0 3 3

.3

1 5

.0

9 6 3

 

 

0 3 3

.3

1 5

.0

9 6 3

 

0 3 3

.3

1 5

.0

9 6 3

 

 

0 3 3

.3

1 5

.0

9 6 3

 

 

0 3 3

.3

1 5

.0

9 6 3

 

 

Wisconsin

WI

 

 

0 3 3

.3

2 9

.1

0 0 6

 

 

0 3 3

.3

2 9

.1

0 0 6

 

 

0 3 3

.3

2 9

.1

0 0 6

 

0 3 3

.3

2 9

.1

0 0 6

 

 

0 3 3

.2

4 7

.0

7 5 6

 

 

0 3 3

.3

2 9

.1

0 0 6

 

 

Wyom ing

WY

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

0 3 3

.1

4

.0

4 2 8

 

 

0 3 3

N/ A

N/ A

 

 

0 3 3

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*

Surcharge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**

Period rate change is effective

IFTA-105.1 (3/07) (back)

Use for 4th Quarter 2006 only.

IFTA Final Fuel Use Tax Rate and Rate Code Table 1

IFTA-105

Note: Only use this rate schedule for the period October 1 - December 31, 2006.

 

Note: Gallon - U.S. $

per gallon (p/ g); Liter - Canadian $ per liter (p/ l)

U.S./Canada exchange rate 1.1169 - 0.8953

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D (Diesel)

 

 

 

G (Motor Fuel Gasoline)

E (Ethanol)

 

 

P (Propane (LPG))

 

C (CNG (Natural Gas))

J (Biodiesel)

 

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Jurisdiction

 

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Alabam a

AL

 

0 4 4

.1

9

 

.0

5 6 1

 

0 4 4

.1

6

.0

4 7 2

 

 

0 4 4

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

Alberta

AB

 

0 4 6

.3

0 5

 

.0

9

 

0 4 6

.3

0 5

.0

9

 

 

0 4 6

N/ A

N/ A

 

0 4 6

.2

2 0 3

.0

6 5

 

0 4 5

N/ A

N/ A

 

0 0 2

N/ A

N/ A

Arizona

AZ

 

 

 

1

 

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 5 5

.2

6

 

.0

7 6 7

 

0 4 6

N/ A

N/ A

 

 

0 4 6

N/ A

N/ A

 

0 5 5

N/ A

N/ A

 

0 4 8

N/ A

N/ A

 

0 0 2

N/ A

N/ A

Arkansas

AR

 

0 4 6

.2

2 5

 

.0

6 6 3

 

0 4 6

.2

1 5

.0

6 3 4

 

 

0 4 6

.2

1 5

.0

6 3 4

 

0 4 6

.1

6 5

.0

4 8 7

 

0 4 6

.0

5

.0

1 4 7

 

0 0 2

.2

2 5

.0

6 6 3

British Colum bia BC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

2

 

0 4 5

.5

0 8 4

.1

5

 

0 4 5

.4

9 1 4

.1

4 5

 

 

0 4 3

N/ A

N/ A

 

0 4 5

.0

9 1 5

.0

2 7

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

 

CA

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

3

 

 

 

 

 

 

California

 

0 4 4

.3

3

 

.0

9 7 4

 

0 4 4

N/ A

N/ A

 

 

0 4 4

.0

9

.0

2 6 6

 

0 4 4

.0

6

.0

1 7 8

 

0 4 4

.0

7

.0

2 0 7

 

0 0 2

N/ A

N/ A

Colorado

CO

 

0 4 6

.2

0 5

 

.0

6 0 5

 

0 4 6

.2

2

.0

6 4 9

 

 

0 4 5

.2

2

.0

6 4 9

 

0 4 6

.2

0 5

.0

6 0 5

 

0 4 6

.2

0 5

.0

6 0 5

 

0 0 2

.2

0 5

.0

6 0 5

Connecticut

CT

 

0 4 5

.2

6

 

.0

7 6 7

 

0 4 4

.2

5

.0

7 3 8

 

 

0 4 4

.2

5

.0

7 3 8

 

0 4 4

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 0 2

.2

6

.0

7 6 7

Delaware

DE

 

0 4 2

.2

2

 

.0

6 4 9

 

0 4 2

.2

3

.0

6 7 9

 

 

0 4 2

.2

3

.0

6 7 9

 

0 4 2

.2

2

.0

6 4 9

 

0 4 2

.2

2

.0

6 4 9

 

0 0 2

N/ A

N/ A

Florida

FL

 

0 4 6

.2

9 9 7

.0

8 8 5

 

0 4 6

.1

9 9 7

.0

5 9

 

 

0 4 6

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

Georgia

GA

 

0 4 5

.1

5 2

 

.0

4 4 9

 

0 4 5

.1

5 2

.0

4 4 9

 

 

0 4 5

.1

4 6

.0

4 3 1

 

0 4 5

.1

2 4

.0

3 6 6

 

0 4 5

.1

4 6

.0

4 3 1

 

0 0 2

.1

5 2

.0

4 4 9

Georgia

GA

 

N/ C

N/ C

 

N/ C

12/ 1/ 06

0 4 6

.1

3 2

.0

3 9

12/ 1/ 06

 

0 4 6

.1

2 7

.0

3 7 5

 

N/ C

N/ C

N/ C

12/ 1/ 06

0 4 6

.1

2 7

.0

3 7 5

 

N/ C

N/ C

N/ C

Idaho

ID

 

0 4 6

.2

4

 

.0

4

 

0 4 4

N/ A

N/ A

 

 

0 4 4

N/ A

N/ A

 

0 4 6

.1

4

.0

4

 

0 4 6

.1

4

.0

4

 

0 0 2

N/ A

N/ A

 

5

 

7 3 8

 

 

 

 

8 1

5 3 4

 

9 7

5 8 1

 

Illinois

IL

 

0 4 6

.3

5

 

.1

0 3 3

 

0 4 6

.3

0 9

.0

9 1 1

 

 

0 4 6

.3

0 9

.0

9 1 1

 

0 4 6

.2

8 8

.0

8 5

 

0 4 6

.2

8 8

.0

8 5

 

0 0 2

N/ A

N/ A

Indiana

IN

 

0 9 1

.1

6

 

.0

4 7 2

 

0 9 1

.1

8

.0

5 3 2

 

 

0 9 1

.1

6

.0

4 7 2

 

0 9 1

.1

6

.0

4 7 2

 

0 9 1

.1

6

.0

4 7 2

 

0 0 2

N/ A

N/ A

Indiana*

IN

 

0 9 2

.1

1

 

.0

3 2 5

 

0 9 2

.1

1

.0

3 2 5

 

 

0 9 2

.1

1

.0

3 2 5

 

0 9 2

.1

1

.0

3 2 5

 

0 9 2

.1

1

.0

3 2 5

 

N/ A

N/ A

N/ A

Iowa

IA

 

0 4 6

.2

2 5

 

.0

6 6 3

 

0 4 6

.2

1

.0

6 2

 

 

0 4 6

.1

9

.0

5 6 1

 

0 4 6

.2

0

.0

5 9

 

0 4 5

.1

6

.0

4 7 2

 

0 0 2

.2

2 5

.0

6 6 3

Kansas

KS

 

0 4 6

.2

6

 

.0

7 6 7

 

0 4 6

.2

4

.0

7 0 8

 

 

0 4 6

.2

4

.0

7 0 8

 

0 4 6

.2

3

.0

6 7 9

 

0 4 6

.2

3

.0

6 7 9

 

0 0 2

.2

6

.0

7 6 7

Kentucky

KY

 

0 8 3

.1

5 3

 

.0

4 5 1

 

0 8 3

.1

8 3

.0

5 3 9

 

 

0 8 3

.1

8 3

.0

5 3 9

 

0 8 3

.1

8 3

.0

5 3 9

 

0 8 3

.1

5 3

.0

4 5 1

 

0 0 2

N/ A

N/ A

Kentucky*

KY

 

0 8 4

.0

6 9

 

.0

2 0 3

 

0 8 4

.0

3

.0

0 8 8

 

 

0 8 4

.0

3

.0

0 8 8

 

0 8 4

.0

3

.0

0 8 8

 

0 8 4

.0

6 9

.0

2 0 3

 

N/ A

N/ A

N/ A

Louisiana

LA

 

0 4 6

.2

0

 

.0

5 9

 

0 4 6

.2

0

.0

5 9

 

 

0 4 6

.2

0

.0

5 9

 

0 4 6

.1

6

.0

4 7 2

 

0 4 6

.1

6

.0

4 7 2

 

0 0 2

.2

0

.0

5 9

Maine

M E

 

0 4 1

.2

7 9

 

.0

8 2 3

 

0 4 0

N/ A

N/ A

 

 

0 4 1

.1

8 9

.0

5 5 7

 

0 4 1

.1

9 4

.0

5 7 3

 

0 4 1

.2

3 25

.0

6 8 55

 

0 0 2

N/ A

N/ A

Manitoba

M B

 

0 4 7

.3

8 9 7

.1

1 5

 

0 4 6

.3

8 9 7

.1

1 5

 

 

0 4 6

.3

0 5

.0

9

 

0 4 6

.1

0 1 7

.0

3

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

Maryland

M D

 

0 4 4

.2

4 2 5

.0

7 1 6

 

0 4 4

.2

3 5

.0

6 9 4

 

 

0 4 4

.2

3 5

.0

6 9 4

 

0 4 4

.2

3 5

.0

6 9 4

 

0 4 4

.2

3 5

.0

6 9 4

 

0 0 2

.2

4 2 5

.0

7 1 6

Massachusetts

M A

 

0 4 4

.2

1

 

.0

6 2

 

0 4 4

.2

1

.0

6 2

 

 

0 4 4

.2

1

.0

6 2

 

0 4 4

.2

2 9

.0

6 7 6

 

0 4 4

.2

2 9

.0

6 7 6

 

0 0 2

N/ A

N/ A

Michigan

M I

 

0 6 8

.2

7 8 6

.0

8 2 6

 

0 4 5

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 0 2

.2

4 8

.0

7 3 2

Minnesota

M N

 

0 4 6

.2

0

 

.0

5 9

 

0 4 6

.2

0

.0

5 9

 

 

0 4 6

.2

0

.0

5 9

 

0 4 6

.1

5

.0

4 4 2

 

0 4 6

.2

0

.0

5 9

 

0 0 2

N/ A

N/ A

Mississippi

M S

 

0 4 6

.1

8

 

.0

5 3 2

 

0 4 6

.1

8

.0

5 3 2

 

 

0 4 6

.1

8

.0

5 3 2

 

0 4 6

.1

7

.0

5 0 2

 

0 4 6

.1

8 7

.0

5 3 27

 

0 0 2

.1

8

.0

5 3 2

Missouri

M O

 

0 4 6

.1

7

 

.0

5 0 2

 

0 4 5

.1

7

.0

5 0 2

 

 

0 4 4

.1

7

.0

5 0 2

 

0 4 6

.1

7 8

.0

5 0 28

 

0 4 6

.1

7 8

.0

5 0 28

 

0 0 2

N/ A

N/ A

Montana

M T

 

0 4 6

.2

7 7 5

.0

8 1 9

 

0 4 6

N/ A9

N/ A 9

 

 

0 4 6

N/ A9

N/ A9

 

0 4 4

.0

5 1 8

.0

1 5 3

 

0 4 5

.0

7

.0

2 0 7

 

0 0 2

N/ A

N/ A

Nebraska

NE

 

0 4 6

.2

7 1

 

.0

8

 

0 4 6

.2

7 1

.0

8

 

 

0 4 6

.2

7 1

.0

8

 

0 4 6

.2

7 1

.0

8

 

0 4 6

.2

7 1

.0

8

 

0 0 2

.2

7 1

.0

8

Nevada

NV

 

0 4 6

.2

7

 

.0

7 9 6

 

0 4 4

N/ A

N/ A

 

 

0 4 4

N/ A

N/ A

 

0 4 6

.2

2

.0

6 4 9

 

0 4 6

.2

1

.0

6 2

 

0 0 2

.2

7

.0

7 9 6

New Brunswick

NB

 

0 4 4

.5

7 2 7

.1

6 9

 

0 4 4

.3

6 2 6

.1

0 7

 

 

0 4 4

N/ A

N/ A

 

0 4 4

.2

2 7 1

.0

6 7

 

0 4 4

.5

7 2 7

.1

6 9

 

0 0 2

.5

7 2 7

.1

6 9

New Foundland

NL

 

0 4 4

.5

5 9 1

.1

6 5

 

0 4 4

.5

5 9 1

.1

6 5

 

 

0 4 4

N/ A

N/ A

 

0 4 4

.2

3 7 3

.0

7

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

NOTE: Footnotes m ay have been edited due to space constraints. For com plete wording of footnotes, go to www.iftach.org.

*

Surcharge

1

Biodiesel fuel does not meet Arizona Statutory definition of alternate fuel and is taxable at a rate of .26 per gal.

**

Period rate change is effective

2

Pure biodiesel (B100) and biodiesel blends (such as B99.9 or less) purchased in British Columbia must be reported on your IFTA return as fuel type "DIESEL".

3

CNG to be reported for each 100 cubic feet at standard pressure and temperature. Report as E-85 or M-85 when blend

 

 

4

of alcohol contains not more than15% gasoline or diesel.

 

 

As of 3/1/2005, retail fuel outlets located on Indian reservations in ID and owned by a tribe or an enrolled member of a tribe

 

 

 

are not required to pay ID fuel tax. If you purchase untaxed fuel from one of these retail outlets for use in an IFTA vehicle, the

 

 

 

untaxed fuel must be included in total gals, but not included as tax paid fuel on your IFTA Tax Report. See http://www.tax.idaho.

 

IFTA-105 (12/06)

5

gov/Fuel_PurchasedOn_Idaho_IndianReservations_04-15-05.htm or for additional info call 1-800-972-7660 ext 7536.

 

CNG rate is per 100 standard cubic feet.

 

 

Use for 4th Quarter 2006 only.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IFTA-105

 

 

 

Note: Gallon - U.S. $ per gallon (p/ g); Liter - Canadian $

per liter (p/ l)

U.S./Canada exchange rate

- 1.1169 - 0.8953

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D (Diesel)

 

 

G (Motor Fuel Gasoline)

 

E (Ethanol)

 

 

P (Propane (LPG))

 

C (CNG (Natural Gas))

J (Biodiesel)

 

 

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

 

Jurisdiction

 

 

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New Ham pshire

NH

 

0 4 0

.1

8

.0

5 3 2

 

0 4 0

N/ A

N/ A

 

 

0 4 0

N/ A

N/ A

 

 

0 4 0

N/ A

N/ A

 

0 4 0

N/ A

N/ A

 

0 0 2

N/ A

N/ A

 

New Jersey

NJ

 

0 4 2

.1

7 5

.0

5 1 6

 

0 4 2

.1

4 5

.0

4 2 8

 

 

0 4 2

.1

4 5

.0

4 2 8

 

 

0 4 2

.0

9 2 5

.0

2 7 3

 

0 4 2

.0

9 2 5

.0

2 7 3

 

0 0 2

N/ A

N/ A

 

New Mexico

NM

 

0 4 6

.2

1

.0

6 2

 

0 4 4

N/ A

N/ A

 

 

0 4 4

N/ A

N/ A

 

 

0 4 6

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 0 2

N/ A

N/ A

 

New York

NY

 

 

 

10

 

10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 4 4

.3

6 1 5

.1

0 6 7

 

0 4 4

.3

7 9

.1

1 1 8

 

 

0 4 4

.3

7 9

.1

1 1 8

 

 

0 4 4

.2

2

.0

6 4 9

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

 

No. Carolina

NC

 

0 4 6

.2

9 9

.0

8 8 2

 

0 4 6

.2

9 9

.0

8 8 2

 

 

0 4 6

.2

9 9

.0

8 8 2

 

 

0 4 6

.2

9 9

.0

8 8 2

 

0 4 6

.2

9 9

.0

8 8 2

 

0 0 2

N/ A

N/ A

 

No. Dakota

ND

 

0 4 6

.2

3

.0

6 7 9

 

0 4 6

.2

3

 

.0

6 7 9

 

 

0 4 6

N/ A

N/ A

 

 

0 4 6

.2

3

.0

6 7 9

 

0 4 6

.2

3

.0

6 7 9

 

0 0 2

N/ A

N/ A

 

Nova Scotia

NS

 

0 4 4

.5

2 1 9

.1

5 4

 

0 4 5

.5

2 5 3

.1

5 5

 

 

0 4 4

N/ A

N/ A

 

 

0 4 4

.2

3 7 3

.0

7

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

 

Ohio

OH

 

0 8 6

.2

8

.0

8 2 7

 

0 8 6

.2

8

 

.0

8 2 7

 

 

0 8 6

.2

8

.0

8 2 7

 

 

0 8 6

.2

8

.0

8 2 7

 

0 6 0

N/ A

N/ A

 

0 0 2

.2

8

.0

8 2 7

 

Oklahom a

OK

 

0 4 6

.1

3

.0

3 8 3

 

0 4 6

.1

6

 

.0

4 7 2

 

 

0 4 6

N/ A

N/ A

 

 

0 4 6

.1

6

.0

4 7 2

 

0 4 6

.1

6

.0

4 7 2

 

0 0 2

N/ A

N/ A

 

Ontario

ON

 

0 4 0

.4

8 4 6

.1

4 3

 

0 4 0

.4

9 8 2

.1

4 7

 

 

0 4 0

 

11

 

11

 

 

0 4 0

.1

4 5 8

.0

4 3

 

0 4 0

N/ A

N/ A

 

0 0 2

N/ A

N/ A

 

 

 

 

 

N/ A

N/ A

 

 

 

 

 

Oregon

OR

 

0 4 4

N/ A12

N/ A 12

 

0 4 4

N/ A

N/ A

 

 

0 4 4

N/ A

N/ A

 

 

0 4 4

N/ A

N/ A

 

0 4 4

N/ A12

N/ A 12

 

0 0 2

N/ A

N/ A

 

Pennsylvania

 

 

 

 

 

 

 

 

 

PA

 

0 5 1

.3

8 1

.1

1 2 5

 

0 5 1

.3

1 2

.0

9 2

 

 

0 5 1

.2

0 8

.0

6 1 4

 

 

0 5 1

.2

2 8

.0

6 7 2

 

0 5 1

.0

7 9

.0

2 3 3

 

0 0 2

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prince Edward Is

PE

 

0 4 5

.6

6 4 2

.1

9 6

 

0 4 5

.6

7 4 4

.1

9 9

 

 

0 4 4

N/ A

N/ A

 

 

0 4 5

.5

7 6 1

.1

7

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

 

Quebec

QC

 

0 4 6

.5

4 9

.1

6 2

 

0 4 4

.5

1 5 1

.1

5 2

 

 

0 4 4

.5

4 9

.1

6 2

 

 

0 4 4

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 0 2

.5

4 9

.1

6 2

 

Rhode Island

RI

 

0 4 2

.3

0

.0

8 8 6

 

0 4 2

.3

0

 

.0

8 8 6

 

 

0 4 2

.3

0

.0

8 8 6

 

 

0 4 2

.3

0

.0

8 8 6

 

0 4 2

N/ A

N/ A

 

0 0 2

.3

0

.0

8 8 6

 

Saskatchewan

SK

 

0 4 6

.5

0 8 4

.1

5

 

0 4 6

.5

0 8 4

.1

5

 

 

0 4 6

.5

0 8 4

.1

5

 

 

0 4 6

.3

0 5

.0

9

 

0 4 4

N/ A

N/ A

 

0 0 2

.5

0 8 4

.1

5

 

So. Carolina

SC

 

0 4 4

.1

6

.0

4 7 2

 

0 4 4

.1

6

 

.0

4 7 2

 

 

0 4 4

.1

6

.0

4 7 2

 

 

0 4 4

.1

6

.0

4 7 2

 

0 4 4

.1

6

.0

4 7 2

 

0 0 2

N/ A

N/ A

 

So. Dakota

SD

 

0 4 6

.2

2

.0

6 4 9

 

0 4 4

N/ A

N/ A

 

 

0 4 4

N/ A

N/ A

 

 

0 4 6

.2

0

.0

5 9

 

0 4 6

.1

0

.0

2 9 5

 

0 0 2

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tennessee

TN

 

0 4 6

.1

7

.0

5 0 2

 

0 4 6

.2

0

 

.0

5 9

 

 

0 4 4

N/ A

N/ A

 

 

0 4 6

.1

4

.0

4 1 3

 

0 4 4

.1

3 13

.0

3 8 3 13

 

0 0 2

N/ A

N/ A

 

Texas

TX

 

0 4 6

.2

0

.0

5 9

 

0 4 6

.2

0

 

.0

5 9

 

 

0 4 6

.2

0

.0

5 9

 

 

0 4 6

.1

5

.0

4 4 2

 

0 4 6

.1

5

.0

4 4 2

 

0 0 2

.2

014

.0

5 914

 

Utah

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

 

15

 

 

 

15

 

15

 

 

 

 

 

 

 

 

0 4 6

.2

4 5

.0

7 2 3

 

0 4 6

.2

4 5

.0

7 2 3

 

 

0 4 6

.2

4 5

.0

7 2 3

 

 

0 4 6

N/ A

N/ A

 

0 4 6

N/ A

N/ A

 

0 0 2

.2

4 5

.0

7 2 3

 

Verm ont

VT

 

0 5 4

.2

6

.0

7 6 7

 

0 4 1

N/ A

N/ A

 

 

0 4 1

N/ A

N/ A

 

 

0 4 1

N/ A

N/ A

 

0 4 1

N/ A

N/ A

 

0 0 2

N/ A

N/ A

 

Virginia

VA

 

0 8 7

.1

6

.0

4 7 2

 

0 8 7

.1

6

 

.0

4 7 2

 

 

0 8 7

.1

6

.0

4 7 2

 

 

0 8 7

.1

6

.0

4 7 2

 

0 8 7

.1

6

.0

4 7 2

 

0 0 2

.1

6

.0

4 7 2

 

Virginia*

VA

 

0 8 8

.0

3 5

.0

1 0 3

 

0 8 8

.0

3 5

.0

1 0 3

 

 

0 8 8

.0

3 5

.0

1 0 3

 

 

0 8 8

.0

3 5

.0

1 0 3

 

0 8 8

.0

3 5

.0

1 0 3

 

0 0 3

.0

3 5

.0

1 0 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Washington

WA

 

0 4 6

.3

4

.1

0 0 3

 

0 4 6

.3

4

16

.1

16

 

 

0 4 6

.3

4

.1

0 0 3

 

 

0 4 4

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

 

 

 

 

0 0 3

 

 

 

 

 

 

 

West Virginia

WV

 

0 4 4

.2

7

.0

7 9 6

 

0 4 4

.2

7

 

.0

7 9 6

 

 

0 4 4

.2

7

.0

7 9 6

 

 

0 4 4

.2

7

.0

7 9 6

 

0 4 4

.2

7

.0

7 9 6

 

0 0 2

.2

7

.0

7 9 6

 

Wisconsin

WI

 

0 4 6

.3

2 9

.0

9 7 1

 

0 4 6

.3

2 9

.0

9 7 1

 

 

0 4 6

.3

2 9

.0

9 7 1

 

 

0 4 6

.2

2 6

.0

6 6 7

 

0 4 6

.2

4 7

.0

7 2 9

 

0 0 2

N/ A

N/ A

 

Wyom ing

WY

 

0 4 6

.1

4

.0

4 1 3

 

0 4 6

.1

4

 

.0

4 1 3

 

 

0 4 6

N/ A

N/ A

 

 

0 4 4

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 0 2

N/ A

N/ A

6Diesel fuel that is at least 5% biodiesel qualifies for the biodiesel rate. Effective 9/1/2006.

7Natural gas - LNG and CNG 100 cubic feet.

8Obtaining 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.

9MT no longer requires gasoline, gasohol or ethanol to be reported on the IFTA Tax Report.

10If 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 www.nystax.gov or call 1-800-972-1233.

11Licensees may apply to ON for tax refund in respect of ethanol or methanol component of blend, and effective 6/18/02 for biodiesel fuel used as fuel or fuel additive

12To convert CNG(scf) to gals, multiply units by .0314. To convert CNG (lbs) to gals, multiply units by .7087. 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.

13CNG is 5.66 lbs. per gallon.

14Biodiesel (B100) and biodiesel blends (such as B20) purchased in Texas must be reported under the fuel type "Diesel". Instructions for reporting biodiesel and biodiesel blends are online at http://window.state.tx.us/taxinfo/ fuels/ifta.html or call toll free 1 800 252-1383

15Tax 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 lbs. Penalty in addition to federal penalties will be imposed for using dyed fuel on highways.

16Effective 4/01/2006 deliveries of motor vehicle and special fuel to the Squaxin Island Tribe and Swinnomish Indian Tribal Community reservations located in WA do not include the state motor vehicle and special fuel taxes. Under the terms of a settlement agreement reached with each tribe, the state will be paid an amount equal to 25% of the state fuel tax on each gallon of motor vehicle fuel and special fuel sold by tribally owned retail stations. Purchases of tax-paid fuel by IFTA carriers should only be reported at a rate of 25% of the total fuel purchased. You must account for all fuel purchased when determining your average miles per gallon. The stations are: KamilcheTrading Post, 93 W. State Route 108 Shelton, WA and Swinnomish Northern Lights Gas Station, 12929 Casino Dr, Anacortes WA.

*Surcharge

**Period rate change is effective

IFTA-105 (12/06) (back)

Use for 4th Quarter 2006 only.

IFTA Final Fuel Use Tax Rate and Rate Code Table 2

IFTA-105.1

Note: Only use this rate schedule for the period October 1 - December 31, 2006.

 

 

Note: Gallon - U.S. $

per gallon (p/ g); Liter - Canadian $

per liter (p/ l)

 

U.S./Canada exchange rate

- 1.1169 - 0.8953

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A (A-55)

 

 

 

 

B (E-85)

 

 

 

 

F (M-85)

 

 

 

H (Gasohol)

 

 

 

 

L (LNG)

 

 

 

 

M (Methanol)

 

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

 

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

 

Jurisdiction

 

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

 

Date**

 

Code

Gallon

Liter

 

Date**

Code

Gallon

Liter

 

Alabam a

AL

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

.1

6

.0

4 7 2

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

Alberta

AB

 

 

0 3 2

.3

0 5

.0

9

 

 

0 3 2

.0

4 5 8

.0

1 3 5

 

 

0 3 2

.3

0 5

.0

9

 

0 3 2

.2

8 9 7

.0

8 5 5

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.3

0 5

.0

9

 

Arizona

AZ

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

Arkansas

AR

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.2

1 5

.0

6 3 4

 

 

0 3 2

.2

1 5

.0

6 3 4

 

0 3 2

.2

1 5

.0

6 3 4

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.2

1 5

.0

6 3 4

 

British Colum bia

BC

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

California

CA

 

 

0 3 2

.2

7 8

.0

8 2

 

 

0 3 2

.0

9

.0

2 6 6

 

 

0 3 2

.0

9

.0

2 6 6

 

0 3 2

N/ A

N/ A

 

 

 

0 3 2

.0

6

.0

1 7 8

 

 

0 3 2

.0

9

.0

2 6 6

 

Colorado

CO

 

 

0 3 2

.2

2

.0

6 4 9

 

 

0 3 2

.2

2

.0

6 4 9

 

 

0 3 2

.2

2

.0

6 4 9

 

0 3 2

.2

2

.0

6 4 9

 

 

 

0 3 2

.2

0 5

.0

6 0 5

 

 

0 3 2

.2

2

.0

6 4 9

 

Connecticut

CT

 

 

0 3 2

.2

5

.0

7 3 8

 

 

0 3 2

.2

5

.0

7 3 8

 

 

0 3 2

.2

5

.0

7 3 8

 

0 3 2

.2

5

.0

7 3 8

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.2

5

.0

7 3 8

 

Delaware

DE

 

 

0 3 2

.2

2

.0

6 4 9

 

 

0 3 2

.2

2

.0

6 4 9

 

 

0 3 2

.2

2

.0

6 4 9

 

0 3 2

.2

3

.0

6 7 9

 

 

 

0 3 2

.2

2

.0

6 4 9

 

 

0 3 2

.2

3

.0

6 7 9

 

Florida

FL

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

.1

9 9 7

.0

5 9

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

Georgia

GA

 

 

0 3 3

.1

4 6

.0

4 3 1

 

 

0 3 3

.1

5 2

.0

4 4 9

 

 

0 3 3

.1

4 6

.0

4 3 1

 

0 3 3

.1

5 2

.0

4 4 9

 

 

 

0 3 3

.1

4 6

.0

4 3 1

 

 

0 3 3

.1

4 6

.0

4 3 1

 

Georgia

GA

12/ 1/ 06

 

0 3 4

.1

2 7

.0

3 7 5

12/ 1/ 06

 

0 3 4

.1

3 2

.0

3 9

12/ 1/ 06

 

0 3 4

.1

2 7

.0

3 7 5

12/ 1/ 06

0 3 4

.1

3 2

.0

3 9

 

12/ 1/ 06

 

0 3 4

.1

2 7

.0

3 7 5

 

12/ 1/ 06

0 3 4

.1

2 7

.0

3 7 5

 

Idaho

ID

 

 

0 3 2

.2

5

.0

7 3 8

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

Illinois

IL

 

 

0 3 2

.3

0 9

.0

9 1 1

 

 

0 3 2

.3

0 9

.0

9 1 1

 

 

0 3 2

.3

0 9

.0

9 1 1

 

0 3 2

.3

0 9

.0

9 1 1

 

 

 

0 3 2

.2

8 8

.0

8 5

 

 

0 3 2

.3

0 9

.0

9 1 1

 

Indiana

IN

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 6 3

.1

8

.0

5 3 2

 

 

 

0 6 3

.1

6

.0

4 7 2

 

 

0 6 3

.1

6

.0

4 7 2

 

Indiana*

IN

 

 

N/ A

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 6 4

.1

1

.0

3 2 5

 

 

 

0 6 4

.1

1

.0

3 2 5

 

 

0 6 4

.1

1

.0

3 2 5

 

Iowa

IA

 

 

0 3 2

.2

0

.0

5 9

 

 

0 3 2

.1

7

.0

5 0 2

 

 

0 3 2

.2

0

.0

5 9

 

0 3 2

.1

9

.0

5 6 1

 

 

 

0 3 2

.2

0

.0

5 9

 

 

0 3 2

.2

0

.0

5 9

 

Kansas

KS

 

 

0 3 2

.2

6

.0

7 6 7

 

 

0 3 2

.2

4

.0

7 0 8

 

 

0 3 2

.2

4

.0

7 0 8

 

0 3 2

.2

4

.0

7 0 8

 

 

 

0 3 2

.2

3

.0

6 7 9

 

 

0 3 2

.2

6

.0

7 6 7

 

Kentucky

KY

 

 

0 6 3

.1

5 3

.0

4 5 1

 

 

0 6 3

.1

8 3

.0

5 3 9

 

 

0 6 3

.1

8 3

.0

5 3 9

 

0 6 3

.1

8 3

.0

5 3 9

 

 

 

0 6 3

.1

5 3

.0

4 5 1

 

 

0 6 3

.1

8 3

.0

5 3 9

 

Kentucky*

KY

 

 

0 6 4

.0

6 9

.0

2 0 3

 

 

0 6 4

.0

3

.0

0 8 8

 

 

0 6 4

.0

3

.0

0 8 8

 

0 6 4

.0

3

.0

0 8 8

 

 

 

0 6 4

.0

6 9

.0

2 0 3

 

 

0 6 4

.0

3

.0

0 8 8

 

Louisiana

LA

 

 

0 3 2

.2

0

.0

5 9

 

 

0 3 2

.2

0

.0

5 9

 

 

0 3 2

.2

0

.0

5 9

 

0 3 2

.2

0

.0

5 9

 

 

 

0 3 2

.1

6

.0

4 7 2

 

 

0 3 2

.2

0

.0

5 9

 

Maine

ME

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

 

0 3 3

.2

2 4

.0

6 6 1

 

 

0 3 3

.1

5 2

.0

4 4 9

 

Manitoba

MB

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.3

0 5

.0

9

 

 

0 3 2

.3

8 9 7

.1

1 5

 

0 3 2

.3

0 5

.0

9

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.3

8 9 7

.1

1 5

 

Maryland

MD

 

 

0 3 2

.2

4 2 5

.0

7 1 6

 

 

0 3 2

.2

3 5

.0

6 9 4

 

 

0 3 2

.2

3 5

.0

6 9 4

 

0 3 2

.2

3 5

.0

6 9 4

 

 

 

0 3 2

.2

3 5

.0

6 9 4

 

 

0 3 2

.2

3 5

.0

6 9 4

 

Massachusetts

MA

 

 

0 3 2

.2

1

.0

6 2

 

 

0 3 2

.2

1

.0

6 2

 

 

0 3 2

.2

1

.0

6 2

 

0 3 2

.2

1

.0

6 2

 

 

 

0 3 2

.2

2 9

.0

6 7 6

 

 

0 3 2

.2

1

.0

6 2

 

Michigan

MI

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

Minnesota

MN

 

 

0 3 2

.2

0

.0

5 9

 

 

0 3 2

.1

4 2

.0

4 1 9

 

 

0 3 2

.2

0

.0

5 9

 

0 3 2

.2

0

.0

5 9

 

 

 

0 3 2

.1

2

.0

3 5 4

 

 

0 3 2

.2

0

.0

5 9

 

Mississippi

MS

 

 

0 3 2

.1

8

.0

5 3 2

 

 

0 3 2

.1

8

.0

5 3 2

 

 

0 3 2

.1

8

.0

5 3 2

 

0 3 2

.1

8

.0

5 3 2

 

 

 

0 3 2

.1

8

.0

5 3 2

 

 

0 3 2

.1

8

.0

5 3 2

 

Missouri

MO

 

 

0 3 2

.1

7

.0

5 0 2

 

 

0 3 2

.1

7

.0

5 0 2

 

 

0 3 2

.1

7

.0

5 0 2

 

0 3 2

.1

7

.0

5 0 2

 

 

 

0 3 2

.1

7

.0

5 0 2

 

 

0 3 2

.1

7

.0

5 0 2

 

Montana

MT

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

Nebraska

NE

 

 

0 3 2

.2

7 1

.0

8

 

 

0 3 2

.2

7 1

.0

8

 

 

0 3 2

.2

7 1

.0

8

 

0 3 2

.2

7 1

.0

8

 

 

 

0 3 2

.2

7 1

.0

8

 

 

0 3 2

.2

7 1

.0

8

 

Nevada

NV

 

 

0 3 2

.1

9

.0

5 6 1

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

 

0 3 2

.2

7

.0

7 9 6

 

 

0 3 2

N/ A

N/ A

 

New Brunswick

NB

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

 

0 3 2

.5

7 2 7

.1

6 9

 

 

0 3 2

N/ A

N/ A

 

Newfoundland

NL

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*

Surcharge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**

Period rate change is effective

IFTA-105.1 (12/06)

Use for 4th Quarter 2006 only.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IFTA-105.1

 

 

Note: Gallon - U.S. $ per gallon (p/ g); Liter - Canadian $ per liter (p/ l)

U.S./Canada exchange rate - 1.1169 - 0.8953

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A (A-55)

 

 

 

 

B (E-85)

 

 

 

 

F (M-85)

 

 

 

H (Gasohol)

 

 

 

L (LNG)

 

 

 

 

M (Methanol)

 

 

 

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

 

 

Jurisdiction

 

 

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

 

Date**

Code

Gallon

Liter

 

 

New Ham pshire

NH

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

New Jersey

NJ

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

.1

4 5

.0

4 2 8

 

 

0 3 2

.0

9 2 5

.0

2 7 3

 

 

0 3 2

.1

4 5

.0

4 2 8

 

 

New Mexico

NM

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

New York

NY

 

 

0 3 2

.3

7 9

.1

1 1 8

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.3

7 9

.1

1 1 8

 

0 3 2

.3

7 9

.1

1 1 8

 

 

0 3 2

.3

7 9

.1

1 1 8

 

 

0 3 2

.3

7 9

.1

1 1 8

 

 

No. Carolina

NC

 

 

0 3 2

.2

9 9

.0

8 8 2

 

 

0 3 2

.2

9 9

.0

8 8 2

 

 

0 3 2

.2

9 9

.0

8 8 2

 

0 3 2

.2

9 9

.0

8 8 2

 

 

0 3 2

.2

9 9

.0

8 8 2

 

 

0 3 2

.2

9 9

.0

8 8 2

 

 

No. Dakota

ND

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

.2

3

.0

6 7 9

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

Nova Scotia

NS

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

Ohio

OH

 

 

0 5 8

.2

8

.0

8 2 7

 

 

0 5 8

.2

8

.0

8 2 7

 

 

0 5 8

.2

8

.0

8 2 7

 

0 5 8

.2

8

.0

8 2 7

 

 

0 5 8

.2

8

.0

8 2 7

 

 

0 5 8

.2

8

.0

8 2 7

 

 

Oklahom a

OK

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

.1

6

.0

4 7 2

 

 

0 3 2

.1

6

.0

4 7 2

 

 

0 3 2

N/ A

N/ A

 

 

Ontario

ON

 

 

0 3 2

.4

9 8 2

.1

4 7

 

 

0 3 2

.4

9 8 2

.1

4 7

 

 

0 3 2

.4

9 8 2

.1

4 7

 

0 3 2

.4

9 8 2

.1

4 7

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

Oregon

OR

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

Pennsylvania

PA

 

 

0 3 2

.3

8 1

.1

1 2 5

 

 

0 3 2

.2

1 9

.0

6 4 7

 

 

0 3 2

.1

7 8

.0

5 2 5

 

0 3 2

.3

1 2

.0

9 2

 

 

0 3 2

.1

8 2

.0

5 3 7

 

 

0 3 2

.1

5 4

.0

4 5 5

 

 

Prince Edward Is

PE

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

Quebec

QC

 

 

0 3 2

.5

4 9

.1

6 2

 

 

0 3 2

.5

4 9

.1

6 2

 

 

0 3 2

.5

1 5 1

.1

5 2

 

0 3 2

.5

1 5 1

.1

5 2

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.5

1 5 1

.1

5 2

 

 

Rhode Island

RI

 

 

0 3 2

.3

0

.0

8 8 6

 

 

0 3 2

.3

0

.0

8 8 6

 

 

0 3 2

.3

0

.0

8 8 6

 

0 3 2

.3

0

.0

8 8 6

 

 

0 3 2

.3

0

.0

8 8 6

 

 

0 3 2

.3

0

.0

8 8 6

 

 

Saskatchewan

SK

 

 

0 3 2

.5

0 8 4

.1

5

 

 

0 3 2

.5

0 8 4

.1

5

 

 

0 3 2

.5

0 8 4

.1

5

 

0 3 2

.5

0 8 4

.1

5

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.5

0 8 4

.1

5

 

 

So. Carolina

SC

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

.1

6

.0

4 7 2

 

 

0 3 2

.1

6

.0

4 7 2

 

 

0 3 2

.1

6

.0

4 7 2

 

 

So. Dakota

SD

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.1

0

.0

2 9 5

 

 

0 3 2

.1

0

.0

2 9 5

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

Tennessee

TN

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

Texas

TX

 

 

0 3 2

.2

0

.0

5 9

 

 

0 3 2

.2

0

.0

5 9

 

 

0 3 2

.2

0

.0

5 9

 

0 3 2

.2

0

.0

5 9

 

 

0 3 2

.1

5

.0

4 4 2

 

 

0 3 2

.2

0

.0

5 9

 

 

Utah

UT

 

 

0 3 2

.2

4 5

.0

7 2 3

 

 

0 3 2

.2

4 5

.0

7 2 3

 

 

0 3 2

.2

4 5

.0

7 2 3

 

0 3 2

.2

4 5

.0

7 2 3

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

.2

4 5

.0

7 2 3

 

 

Verm ont

VT

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

Virginia

VA

 

 

0 6 3

.1

6

.0

4 7 2

 

 

0 6 3

.1

6

.0

4 7 2

 

 

0 6 3

.1

6

.0

4 7 2

 

0 6 3

.1

6

.0

4 7 2

 

 

0 6 3

.1

6

.0

4 7 2

 

 

0 6 3

.1

6

.0

4 7 2

 

 

Virginia*

VA

 

 

0 6 4

.0

3 5

.0

1 0 3

 

 

0 6 4

.0

3 5

.0

1 0 3

 

 

0 6 4

.0

3 5

.0

1 0 3

 

0 6 4

.0

3 5

.0

1 0 3

 

 

0 6 4

.0

3 5

.0

1 0 3

 

 

0 6 4

.0

3 5

.0

1 0 3

 

 

Washington

WA

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

.3

4

.1

0 0 3

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

West Virginia

WV

 

 

0 3 2

.2

7

.0

7 9 6

 

 

0 3 2

.2

7

.0

7 9 6

 

 

0 3 2

.2

7

.0

7 9 6

 

0 3 2

.2

7

.0

7 9 6

 

 

0 3 2

.2

7

.0

7 9 6

 

 

0 3 2

.2

7

.0

7 9 6

 

 

Wisconsin

WI

 

 

0 3 2

.3

2 9

.0

9 7 1

 

 

0 3 2

.3

2 9

.0

9 7 1

 

 

0 3 2

.3

2 9

.0

9 7 1

 

0 3 2

.3

2 9

.0

9 7 1

 

 

0 3 2

.2

4 7

.0

7 2 9

 

 

0 3 2

.3

2 9

.0

9 7 1

 

 

Wyom ing

WY

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

0 3 2

.1

4

.0

4 1 3

 

 

0 3 2

N/ A

N/ A

 

 

0 3 2

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*

Surcharge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**

Period rate change is effective

IFTA-105.1 (12/06) (back)

Use for 3rd Quarter 2006 only.

IFTA Final Fuel Use Tax Rate and Rate Code Table 1

IFTA-105

Note: Only use this rate schedule for the period July 1 - September 30, 2006.

 

Note: Gallon - U.S. $

per gallon (p/ g); Liter - Canadian $ per liter (p/ l)

U.S./Canada exchange rate 1.1232 - 0.8903

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D (Diesel)

 

 

 

G (Motor Fuel Gasoline)

E (Ethanol)

 

 

P (Propane (LPG))

 

C (CNG (Natural Gas))

J (Biodiesel)

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

Jurisdiction

 

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Alabam a

AL

 

0 4 3

.1

9

 

.0

5 6 4

 

0 4 3

.1

6

.0

4 7 5

 

 

0 4 3

N/ A

N/ A

 

0 4 3

N/ A

N/ A

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

Alberta

AB

 

0 4 5

.3

0 3 3

.0

9

 

0 4 5

.3

0 3 3

.0

9

 

 

0 4 5

N/ A

N/ A

 

0 4 5

.2

1 9

.0

6 5

 

0 4 4

N/ A

N/ A

 

0 0 1

N/ A

N/ A

Arizona

AZ

 

 

 

1

 

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 5 4

.2

6

 

.0

7 7 2

 

0 4 5

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

0 5 4

N/ A

N/ A

 

0 4 7

N/ A

N/ A

 

0 0 1

N/ A

N/ A

Arkansas

AR

 

0 4 5

.2

2 5

 

.0

6 6 7

 

0 4 5

.2

1 5

.0

6 3 8

 

 

0 4 5

.2

1 5

.0

6 3 8

 

0 4 5

.1

6 5

.0

4 9

 

0 4 5

.0

5

.0

1 4 8

 

0 0 1

N/ A

N/ A

British Colum bia BC

 

0 4 4

.5

0 5 5

.1

5

 

0 4 4

.4

8 8 6

.1

4 5

 

 

0 4 2

N/ A

N/ A

 

0 4 4

.0

9 1

.0

2 7

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

CA

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

2

 

 

 

 

California

 

0 4 3

.3

3

 

.0

9 7 9

 

0 4 3

N/ A

N/ A

 

 

0 4 3

.0

9

.0

2 6 7

 

0 4 3

.0

6

.0

1 7 9

 

0 4 3

.0

7

.0

2 0 8

 

0 0 1

N/ A

N/ A

Colorado

CO

 

0 4 5

.2

0 5

 

.0

6 0 9

 

0 4 5

.2

2

.0

6 5 3

 

 

0 4 4

.2

2

.0

6 5 3

 

0 4 5

.2

0 5

.0

6 0 9

 

0 4 5

.2

0 5

.0

6 0 9

 

0 0 1

N/ A

N/ A

Connecticut

CT

 

0 4 4

.2

6

 

.0

7 7 2

 

0 4 3

.2

5

.0

7 4 2

 

 

0 4 3

.2

5

.0

7 4 2

 

0 4 3

N/ A

N/ A

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

Delaware

DE

 

0 4 1

.2

2

 

.0

6 5 3

 

0 4 1

.2

3

.0

6 8 3

 

 

0 4 1

.2

3

.0

6 8 3

 

0 4 1

.2

2

.0

6 5 3

 

0 4 1

.2

2

.0

6 5 3

 

0 0 1

N/ A

N/ A

Florida

FL

 

0 4 5

.2

9 9 7

.0

8 9

 

0 4 5

.1

9 9 7

.0

5 9 3

 

 

0 4 5

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

Georgia

GA

 

0 4 4

.1

5 2

 

.0

4 5 2

 

0 4 4

.1

5 2

.0

4 5 2

 

 

0 4 4

.1

4 6

.0

4 3 4

 

0 4 4

.1

2 4

.0

3 6 8

 

0 4 4

.1

4 6

.0

4 3 4

 

0 0 1

N/ A

N/ A

 

ID

 

 

 

3

 

 

3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

3

 

 

 

3

 

3

 

 

 

 

Idaho

 

0 4 5

.2

5

 

.0

7 4 2

 

0 4 3

N/ A

N/ A

 

 

0 4 3

N/ A

N/ A

 

0 4 5

.1

8 1

.0

5 3 7

 

0 4 5

.1

9 7

.0

5 8 4

 

0 0 1

N/ A

N/ A

Illinois

IL

 

0 4 5

.3

5

 

.1

0 3 9

 

0 4 5

.3

0 9

.0

9 1 7

 

 

0 4 5

.3

0 9

.0

9 1 7

 

0 4 5

.2

8 8

.0

8 5 5

 

0 4 5

.2

8 8

.0

8 5 5

 

0 0 1

N/ A

N/ A

Indiana

IN

 

0 8 9

.1

6

 

.0

4 7 5

 

0 8 9

.1

8

.0

5 3 5

 

 

0 8 9

.1

6

.0

4 7 5

 

0 8 9

.1

6

.0

4 7 5

 

0 8 9

.1

6

.0

4 7 5

 

0 0 1

N/ A

N/ A

Indiana*

IN

 

0 9 0

.1

1

 

.0

3 2 7

 

0 9 0

.1

1

.0

3 2 7

 

 

0 9 0

.1

1

.0

3 2 7

 

0 9 0

.1

1

.0

3 2 7

 

0 9 0

.1

1

.0

3 2 7

 

N/ A

N/ A

N/ A

Iowa

IA

 

0 4 5

.2

2 5

 

.0

6 6 7

 

0 4 5

.2

1

.0

6 2 3

 

 

0 4 5

.1

9

.0

5 6 4

 

0 4 5

.2

0

.0

5 9 3

 

0 4 4

.1

6

.0

4 7 5

 

0 0 1

N/ A

N/ A

Kansas

KS

 

0 4 5

.2

6

 

.0

7 7 2

 

0 4 5

.2

4

.0

7 1 2

 

 

0 4 5

.2

4

.0

7 1 2

 

0 4 5

.2

3

.0

6 8 3

 

0 4 5

.2

3

.0

6 8 3

 

0 0 1

N/ A

N/ A

Kentucky

KY

 

0 8 1

.1

5 3

 

.0

4 5 4

 

0 8 1

.1

8 3

.0

5 4 3

 

 

0 8 1

.1

8 3

.0

5 4 3

 

0 8 1

.1

8 3

.0

5 4 3

 

0 8 1

.1

5 3

.0

4 5 4

 

N/ A

N/ A

N/ A

Kentucky*

KY

 

0 8 2

.0

6 9

 

.0

2 0 4

 

0 8 2

.0

3

.0

0 8 9

 

 

0 8 2

.0

3

.0

0 8 9

 

0 8 2

.0

3

.0

0 8 9

 

0 8 2

.0

6 9

.0

2 0 4

 

N/ A

N/ A

N/ A

Louisiana

LA

 

0 4 5

.2

0

 

.0

5 9 3

 

0 4 5

.2

0

.0

5 9 3

 

 

0 4 5

.2

0

.0

5 9 3

 

0 4 5

.1

6

.0

4 7 5

 

0 4 5

.1

6

.0

4 7 5

 

0 0 1

N/ A

N/ A

Maine

ME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

4

 

 

 

 

 

0 4 0

.2

7 9

 

.0

8 2 8

 

0 3 9

N/ A

N/ A

 

 

0 4 0

.1

8 9

.0

5 6

 

0 4 0

.1

9 4

.0

5 7 6

 

0 4 0

.2

3 2

.0

6 8 9

 

0 0 1

N/ A

N/ A

Manitoba

MB

 

0 4 6

.3

8 7 6

.1

1 5

 

0 4 5

.3

8 7 6

.1

1 5

 

 

0 4 5

.3

0 3 3

.0

9

 

0 4 5

.1

0 1 1

.0

3

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

Maryland

MD

 

0 4 3

.2

4 2 5

.0

7 2

 

0 4 3

.2

3 5

.0

6 9 8

 

 

0 4 3

.2

3 5

.0

6 9 8

 

0 4 3

.2

3 5

.0

6 9 8

 

0 4 3

.2

3 5

.0

6 9 8

 

0 0 1

N/ A

N/ A

Massachusetts

M A

 

0 4 3

.2

1

 

.0

6 2 3

 

0 4 3

.2

1

.0

6 2 3

 

 

0 4 3

.2

1

.0

6 2 3

 

0 4 3

.2

1 9

.0

6 5

 

0 4 3

.2

1 9

.0

6 5

 

0 0 1

N/ A

N/ A

Michigan

M I

 

0 6 7

.3

1 2 5

.0

9 2 65

 

0 4 4

N/ A

N/ A

 

 

0 4 4

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 0 1

.2 8 2

N/ A

Minnesota

M N

 

0 4 5

.2

0

 

.0

5 9 3

 

0 4 5

.2

0

.0

5 9 3

 

 

0 4 5

.2

0

.0

5 9 3

 

0 4 5

.1

5

.0

4 4 5

 

0 4 5

.2

0

.0

5 9 3

 

0 0 1

N/ A

N/ A

 

M S

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

6

 

 

 

 

Mississippi

 

0 4 5

.1

8

 

.0

5 3 5

 

0 4 5

.1

8

.0

5 3 5

 

 

0 4 5

.1

8

.0

5 3 5

 

0 4 5

.1

7

.0

5 0 4

 

0 4 5

.1

8

.0

5 3 5

 

0 0 1

N/ A

N/ A

Missouri

M O

 

0 4 5

.1

7

 

.0

5 0 4

 

0 4 4

.1

7

.0

5 0 4

 

 

0 4 3

.1

7

.0

5 0 4

 

0 4 5

.1

7 7

.0

5 0 47

 

0 4 5

.1

7 7

.0

5 0 47

 

0 0 1

N/ A

N/ A

Montana

M T

 

0 4 5

.2

7 7 5

.0

8 2 3

 

0 4 5

N/ A8

N/ A 8

 

 

0 4 5

N/ A8

N/ A8

 

0 4 3

.0

5 1 8

.0

1 5 4

 

0 4 4

.0

7

.0

2 0 8

 

0 0 1

N/ A

N/ A

Nebraska

NE

 

0 4 5

.2

7 1

 

.0

8 0 4

 

0 4 5

.2

7 1

.0

8 0 4

 

 

0 4 5

.2

7 1

.0

8 0 4

 

0 4 5

.2

7 1

.0

8 0 4

 

0 4 5

.2

7 1

.0

8 0 4

 

0 0 1

N/ A

N/ A

Nevada

NV

 

0 4 5

.2

7

 

.0

8 0 1

 

0 4 3

N/ A

N/ A

 

 

0 4 3

N/ A

N/ A

 

0 4 5

.2

2

.0

6 5 3

 

0 4 5

.2

1

.0

6 2 3

 

0 0 1

N/ A

N/ A

New Brunswick

NB

 

0 4 3

.5

6 9 5

.1

6 9

 

0 4 3

.4

8 8 6

.1

4 5

 

 

0 4 3

N/ A

N/ A

 

0 4 3

.2

2 5 8

.0

6 7

 

0 4 3

.5

6 9 5

.1

6 9

 

0 0 1

N/ A

N/ A

New Foundland

NL

 

0 4 3

.5

5 6

 

.1

6 5

 

0 4 3

.5

5 6

.1

6 5

 

 

0 4 3

N/ A

N/ A

 

0 4 3

.2

3 5 9

.0

7

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NOTE: Footnotes m ay have been edited due to space constraints. For com plete wording of footnotes, go to www.iftach.org.

1 Biodiesel fuel does not m eet Arizona Statutory definition of alternate fuel and is taxable at a rate of .2 6 per gal.

2CNG to be reported for each 1 0 0 cubic feet at standard pressure and tem perature. Report as E-8 5 or M-8 5 when blend of alcohol contains not m ore than1 5 % gasoline or diesel.

3

As of 3 / 1 / 2 0 0 5 , retail fuel outlets located on Indian reservations in ID and owned by a tribe or an enrolled m em ber of a tribe

 

are not required to pay ID fuel tax. If you purchase untaxed fuel from one of these retail outlets for use in an IFTA vehicle, the

 

untaxed fuel m ust be included in total gals, but not included as tax paid fuel on your IFTA Tax Report. See http:/ / www.tax.idaho.

 

gov/ Fuel_ PurchasedOn_ Idaho_ IndianReservations_ 0 4 -1 5 -0 5 .htm or for additional info call 1 -8 0 0 -9 7 2 -7 6 6 0 ext 7 5 3 6 .

4

CNG rate is per 1 0 0 standard cubic feet.

*Surcharge

**Period rate change is effective

IFTA-105 (9/06)

Use for 3rd Quarter 2006 only.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IFTA-105

 

 

 

Note: Gallon - U.S. $ per gallon (p/ g); Liter - Canadian $

per liter (p/ l)

U.S./Canada exchange rate

- 1.1232 - 0.8903

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D (Diesel)

 

 

G (Motor Fuel Gasoline)

 

E (Ethanol)

 

 

P (Propane (LPG))

 

C (CNG (Natural Gas))

J (Biodiesel)

 

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

Rate

 

 

 

Jurisdiction

 

 

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New Ham pshire

NH

 

0 3 9

.1

8

.0

5 3 5

 

0 3 9

N/ A

N/ A

 

 

0 3 9

N/ A

N/ A

 

 

0 3 9

N/ A

N/ A

 

0 3 9

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

New Jersey

NJ

 

0 4 1

.1

7 5

.0

5 1 9

 

0 4 1

.1

4 5

.0

4 3

 

 

0 4 1

.1

4 5

.0

4 3

 

 

0 4 1

.0

9 2 5

.0

2 7 4

 

0 4 1

.0

9 2 5

.0

2 7 4

 

0 0 1

N/ A

N/ A

 

New Mexico

NM

 

0 4 5

.2

1

.0

6 2 3

 

0 4 3

N/ A

N/ A

 

 

0 4 3

N/ A

N/ A

 

 

0 4 5

N/ A

N/ A

 

0 4 4

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

New York

NY

 

 

 

9

 

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0 4 3

.3

6 1 5

.1

0 7 3

 

0 4 3

.3

7 9

.1

1 2 4

 

 

0 4 3

.3

7 9

.1

1 2 4

 

 

0 4 3

.2

2

.0

6 5 3

 

0 4 3

.2

5 2

.0

7 4 8

 

0 0 1

N/ A

N/ A

 

No. Carolina

NC

 

0 4 5

.2

9 9

.0

8 8 7

 

0 4 5

.2

9 9

.0

8 8 7

 

 

0 4 5

.2

9 9

.0

8 8 7

 

 

0 4 5

.2

9 9

.0

8 8 7

 

0 4 5

.2

9 9

.0

8 8 7

 

0 0 1

N/ A

N/ A

 

No. Dakota

ND

 

0 4 5

.2

3

.0

6 8 3

 

0 4 5

.2

3

 

.0

6 8 3

 

 

0 4 5

N/ A

N/ A

 

 

0 4 5

.2

3

.0

6 8 3

 

0 4 5

.2

3

.0

6 8 3

 

0 0 1

N/ A

N/ A

 

Nova Scotia

NS

 

0 4 3

.5

1 9

.1

5 4

 

0 4 4

.5

2 2 3

.1

5 5

 

 

0 4 3

N/ A

N/ A

 

 

0 4 3

.2

3 5 9

.0

7

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

Ohio

OH

 

0 8 5

.2

8

.0

8 3 1

 

0 8 5

.2

8

 

.0

8 3 1

 

 

0 8 5

.2

8

.0

8 3 1

 

 

0 8 5

.2

8

.0

8 3 1

 

0 5 9

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

Oklahom a

OK

 

0 4 5

.1

3

.0

3 8 5

 

0 4 5

.1

6

 

.0

4 7 5

 

 

0 4 5

N/ A

N/ A

 

 

0 4 5

.1

6

.0

4 7 5

 

0 4 5

.1

6

.0

4 7 5

 

0 0 1

N/ A

N/ A

 

Ontario

ON

 

0 3 9

.4

8 1 9

.1

4 3

 

0 3 9

.4

9 5 4

.1

4 7

 

 

0 3 9

 

10

 

10

 

 

0 3 9

.1

4 4 9

.0

4 3

 

0 3 9

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

 

 

 

 

N/ A

N/ A

 

 

 

 

 

Oregon

OR

 

0 4 3

N/ A 11

N/ A 11

 

0 4 3

N/ A

N/ A

 

 

0 4 3

N/ A

N/ A

 

 

0 4 3

N/ A

N/ A

 

0 4 3

N/ A 11

N/ A 11

 

0 0 1

N/ A

N/ A

 

Pennsylvania

 

 

 

 

 

 

 

 

 

PA

 

0 5 0

.3

8 1

.1

1 3 1

 

0 5 0

.3

1 2

.0

9 2 6

 

 

0 5 0

.2

0 8

.0

6 1 8

 

 

0 5 0

.2

2 8

.0

6 7 6

 

0 5 0

.0

7 9

.0

2 3 5

 

0 0 1

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prince Edward Is

PE

 

0 4 4

.7

0 0 9

.2

0 8

 

0 4 4

.7

2 4 5

.2

1 5

 

 

0 4 3

N/ A

N/ A

 

 

0 4 4

.5

7 2 9

.1

7

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

Quebec

QC

 

0 4 5

.5

4 5 9

.1

6 2

 

0 4 3

.5

1 2 2

.1

5 2

 

 

0 4 3

.5

4 5 9

.1

6 2

 

 

0 4 3

N/ A

N/ A

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

Rhode Island

RI

 

0 4 1

.3

0

.0

8 9 1

 

0 4 1

.3

0

 

.0

8 9 1

 

 

0 4 1

.3

0

.0

8 9 1

 

 

0 4 1

.3

0

.0

8 9 1

 

0 4 1

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

Saskatchewan

SK

 

0 4 5

.5

0 5 5

.1

5

 

0 4 5

.5

0 5 5

.1

5

 

 

0 4 5

.5

0 5 5

.1

5

 

 

0 4 5

.3

0 3 3

.0

9

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

So. Carolina

SC

 

0 4 3

.1

6

.0

4 7 5

 

0 4 3

.1

6

 

.0

4 7 5

 

 

0 4 3

.1

6

.0

4 7 5

 

 

0 4 3

.1

6

.0

4 7 5

 

0 4 3

.1

6

.0

4 7 5

 

0 0 1

N/ A

N/ A

 

So. Dakota

SD

 

0 4 5

.2

2

.0

6 5 3

 

0 4 3

N/ A

N/ A

 

 

0 4 3

N/ A

N/ A

 

 

0 4 5

.2

0

.0

5 9 3

 

0 4 5

.1

0

.0

2 9 7

 

0 0 1

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tennessee

TN

 

0 4 5

.1

7

.0

5 0 4

 

0 4 5

.2

0

 

.0

5 9 3

 

 

0 4 3

N/ A

N/ A

 

 

0 4 5

.1

4

.0

4 1 6

 

0 4 3

.1

3 12

.0

3 8 5 12

 

0 0 1

N/ A

N/ A

 

Texas

TX

 

0 4 5

.2

0

.0

5 9 3

 

0 4 5

.2

0

 

.0

5 9 3

 

 

0 4 5

.2

0

.0

5 9 3

 

 

0 4 5

.1

5

.0

4 4 5

 

0 4 5

.1

5

.0

4 4 5

 

0 0 1

N/ A

N/ A

 

Utah

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

 

13

 

 

 

13

 

13

 

 

 

 

 

 

0 4 5

.2

4 5

.0

7 2 7

 

0 4 5

.2

4 5

.0

7 2 7

 

 

0 4 5

.2

4 5

.0

7 2 7

 

 

0 4 5

N/ A

N/ A

 

0 4 5

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

Verm ont

VT

 

0 5 3

.2

6

.0

7 7 2

 

0 4 0

N/ A

N/ A

 

 

0 4 0

N/ A

N/ A

 

 

0 4 0

N/ A

N/ A

 

0 4 0

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

Virginia

VA

 

0 8 5

.1

6

.0

4 7 5

 

0 8 5

.1

6

 

.0

4 7 5

 

 

0 8 5

.1

6

.0

4 7 5

 

 

0 8 5

.1

6

.0

4 7 5

 

0 8 5

.1

6

.0

4 7 5

 

0 0 1

N/ A

N/ A

 

Virginia*

VA

 

0 8 6

.0

3 5

.0

1 0 3

 

0 8 6

.0

3 5

.0

1 0 3

 

 

0 8 6

.0

3 5

.0

1 0 3

 

 

0 8 6

.0

3 5

.0

1 0 3

 

0 8 6

.0

3 5

.0

1 0 3

 

N/ A

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Washington

WA

 

0 4 5

.3

4

.1

0 0 9

 

0 4 5

.3

4

14

.1

14

 

 

0 4 5

.3

4

.1

0 0 9

 

 

0 4 3

N/ A

N/ A

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

 

 

 

 

0 0 9

 

 

 

 

 

 

 

West Virginia

WV

 

0 4 3

.2

7

.0

8 0 1

 

0 4 3

.2

7

 

.0

8 0 1

 

 

0 4 3

.2

7

.0

8 0 1

 

 

0 4 3

.2

7

.0

8 0 1

 

0 4 3

.2

7

.0

8 0 1

 

0 0 1

N/ A

N/ A

 

Wisconsin

WI

 

0 4 5

.3

2 9

.0

9 7 6

 

0 4 5

.3

2 9

.0

9 7 6

 

 

0 4 5

.3

2 9

.0

9 7 6

 

 

0 4 5

.2

2 6

.0

6 7 1

 

0 4 5

.2

4 7

.0

7 3 3

 

0 0 1

N/ A

N/ A

 

Wyom ing

WY

 

0 4 5

.1

4

.0

4 1 6

 

0 4 5

.1

4

 

.0

4 1 6

 

 

0 4 5

N/ A

N/ A

 

 

0 4 3

N/ A

N/ A

 

0 4 3

N/ A

N/ A

 

0 0 1

N/ A

N/ A

5 Diesel fuel that is at least 5 % biodiesel qualifies for the biodiesel rate. Effective 9 / 1 / 2 0 0 6 .

* Surcharge

6 Natural gas - LNG and CNG 1 0 0 cubic feet.

** Period rate change is effective

7 Obtaining proper fuel decals elim inates the need for reporting propane and/ or natural gas. Not obtaining fuel decals requires filing of fuel tax return using .1 7 rates.

8 MT no longer requires gasoline, gasohol or ethanol to be reported on the IFTA Tax Report.

 

9 If you purchased B2 0 fuel in NYS and the num ber of gallons purchased on or after 9 / 1 / 2 0 0 6 exceeds the num ber of taxable gallons of Diesel shown as used in NYS on your return,

please call 1 8 0 0 9 7 2 -1 2 3 2 .

 

10 Licensees m ay apply to ON for tax refund in respect of ethanol or m ethanol com ponent of blend, and effective 6 / 1 8 / 0 2 for

biodiesel fuel used as fuel or fuel additive

11 To convert CNG(scf) to gals, m ultiply units by .0 3 1 4 . To convert CNG (lbs) to gals, m ultiply units by .7 0 8 7 . Dyed diesel fuel or dyed kerosene consum ed in PA operations, by qualified m otor vehicles authorized by IRS to use dyed fuel on highway, is not taxable.

12 CNG is 5 .6 6 lbs. per gallon.

13 Tax on propane and natural gas (clean fuels in UT) is paid via purchase of clean special fuel certificate (Form TC-5 9 6 ). Form TC-5 9 6 = $ 8 2 for 2 axle vehicle with re. gross vehicle

weight of 2 6 ,0 0 0 lbs. or less and $ 1 2 6 for 3 axle vehicle or reg. gross vehicle weight over 2 6 ,0 0 0 lbs. Penalty in addition to federal penalties will be im posed for using dyed fuel on highways.

14 Effective 4 / 0 1 / 2 0 0 6 deliveries of m otor vehicle and special fuel to the Squaxin Island Tribe and Swinnom ish Indian Tribal Com m unity reservations located in WA do not include the state m otor vehicle and special fuel taxes. Under the term s of a settlem ent agreem ent reached with each tribe, the state will be paid an am ount equal to 2 5 % of the state fuel tax on each gallon of m otor vehicle fuel and special fuel sold by tribally owned retail stations. Purchases of tax-paid fuel by IFTA carriers should only be reported at a rate of 2 5 % of the total fuel purchased. You m ust account for all fuel purchased when determ ining your average m iles per gallon. The stations are: Kam ilcheTrading Post, 9 3 W. State Route 1 0 8 Shelton, WA and Swinnom ish Northern Lights

Gas Station, 1 2 9 2 9 Casino Dr, Anacortes WA.

IFTA-105 (9/06) (back)

Use for 3rd Quarter 2006 only.

IFTA Final Fuel Use Tax Rate and Rate Code Table 2

IFTA-105.1

Note: Only use this rate schedule for the period July 1 - September 30, 2006.

 

 

 

Note: Gallon - U.S. $

per gallon (p/ g); Liter - Canadian $

per liter (p/ l)

 

U.S./Canada exchange rate

- 1.1232 - 0.8903

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A (A-55)

 

 

 

 

B (E-85)

 

 

 

 

F (M-85)

 

 

 

H (Gasohol)

 

 

 

 

L (LNG)

 

 

 

 

M (Methanol)

 

 

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

 

Effective

 

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

 

Jurisdiction

 

 

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

 

Date**

 

Code

Gallon

Liter

 

Date**

Code

Gallon

Liter

 

Alabam a

AL

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

.1

6

.0

4 7 5

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

Alberta

AB

 

 

0 3 1

.3

0 3 3

.0

9

 

 

0 3 1

.0

4 5 5

.0

1 3 5

 

 

0 3 1

.3

0 3 3

.0

9

 

0 3 1

.2

8 8 1

.0

8 5 5

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.3

0 3 3

.0

9

 

Arizona

AZ

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

Arkansas

AR

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.2

1 5

.0

6 3 8

 

 

0 3 1

N/ A

N/ A

 

0 3 1

.2

1 5

.0

6 3 8

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.2

1 5

.0

6 3 8

 

British Colum bia

BC

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

California

CA

 

 

0 3 1

.2

7 8

.0

8 2 4

 

 

0 3 1

.0

9

.0

2 6 7

 

 

0 3 1

.0

9

.0

2 6 7

 

0 3 1

N/ A

N/ A

 

 

 

0 3 1

.0

6

.0

1 7 9

 

 

0 3 1

.0

9

.0

2 6 7

 

Colorado

CO

 

 

0 3 1

.2

2

.0

6 5 3

 

 

0 3 1

.2

2

.0

6 5 3

 

 

0 3 1

.2

2

.0

6 5 3

 

0 3 1

.2

2

.0

6 5 3

 

 

 

0 3 1

.2

0 5

.0

6 0 9

 

 

0 3 1

.2

2

.0

6 5 3

 

Connecticut

CT

 

 

0 3 1

.2

5

.0

7 4 2

 

 

0 3 1

.2

5

.0

7 4 2

 

 

0 3 1

.2

5

.0

7 4 2

 

0 3 1

.2

5

.0

7 4 2

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.2

5

.0

7 4 2

 

Delaware

DE

 

 

0 3 1

.2

2

.0

6 5 3

 

 

0 3 1

.2

2

.0

6 5 3

 

 

0 3 1

.2

2

.0

6 5 3

 

0 3 1

.2

3

.0

6 8 3

 

 

 

0 3 1

.2

2

.0

6 5 3

 

 

0 3 1

.2

3

.0

6 8 3

 

Florida

FL

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

.1

9 9 7

.0

5 9 3

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

Georgia

GA

 

 

0 3 2

.1

4 6

.0

4 3 4

 

 

0 3 2

.1

5 2

.0

4 5 2

 

 

0 3 2

.1

4 6

.0

4 3 4

 

0 3 2

.1

5 2

.0

4 5 2

 

 

 

0 3 2

.1

4 6

.0

4 3 4

 

 

0 3 2

.1

4 6

.0

4 3 4

 

Idaho

ID

 

 

0 3 1

.2

5

.0

7 4 2

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

Illinois

IL

 

 

0 3 1

.3

0 9

.0

9 1 7

 

 

0 3 1

.3

0 9

.0

9 1 7

 

 

0 3 1

.3

0 9

.0

9 1 7

 

0 3 1

.3

0 9

.0

9 1 7

 

 

 

0 3 1

.2

8 8

.0

8 5 5

 

 

0 3 1

.3

0 9

.0

9 1 7

 

Indiana

IN

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 6 1

.1

8

.0

5 3 5

 

 

 

0 6 1

.1

6

.0

4 7 5

 

 

0 6 1

.1

6

.0

4 7 5

 

Indiana*

IN

 

 

N/ A

N/ A

N/ A

 

 

N/ A

N/ A

N/ A

 

 

N/ A

N/ A

N/ A

 

0 6 2

.1

1

.0

3 2 7

 

 

 

0 6 2

.1

1

.0

3 2 7

 

 

0 6 2

.1

1

.0

3 2 7

 

Iowa

IA

 

 

0 3 1

.2

0

.0

5 9 3

 

 

0 3 1

.1

7

.0

5 0 4

 

 

0 3 1

.2

0

.0

5 9 3

 

0 3 1

.1

9

.0

5 6 4

 

 

 

0 3 1

.2

0

.0

5 9 3

 

 

0 3 1

.2

0

.0

5 9 3

 

Kansas

KS

 

 

0 3 1

.2

6

.0

7 7 2

 

 

0 3 1

.2

4

.0

7 1 2

 

 

0 3 1

.2

4

.0

7 1 2

 

0 3 1

.2

4

.0

7 1 2

 

 

 

0 3 1

.2

3

.0

6 8 3

 

 

0 3 1

.2

6

.0

7 7 2

 

Kentucky

KY

 

 

0 6 1

.1

5 3

.0

4 5 4

 

 

0 6 1

.1

8 3

.0

5 4 3

 

 

0 6 1

.1

8 3

.0

5 4 3

 

0 6 1

.1

8 3

.0

5 4 3

 

 

 

0 6 1

.1

5 3

.0

4 5 4

 

 

0 6 1

.1

8 3

.0

5 4 3

 

Kentucky*

KY

 

 

0 6 2

.0

6 9

.0

2 0 4

 

 

0 6 2

.0

3

.0

0 8 9

 

 

0 6 2

.0

3

.0

0 8 9

 

0 6 2

.0

3

.0

0 8 9

 

 

 

0 6 2

.0

6 9

.0

2 0 4

 

 

0 6 2

.0

3

.0

0 8 9

 

Louisiana

LA

 

 

0 3 1

.2

0

.0

5 9 3

 

 

0 3 1

.2

0

.0

5 9 3

 

 

0 3 1

.2

0

.0

5 9 3

 

0 3 1

.2

0

.0

5 9 3

 

 

 

0 3 1

.1

6

.0

4 7 5

 

 

0 3 1

.2

0

.0

5 9 3

 

Maine

ME

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

 

0 3 2

.2

2 4

.0

6 6 5

 

 

0 3 2

.1

5 2

.0

4 5 2

 

Manitoba

MB

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.3

0 3 3

.0

9

 

 

0 3 1

.3

8 7 6

.1

1 5

 

0 3 1

.3

0 3 3

.0

9

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.3

8 7 6

.1

1 5

 

Maryland

MD

 

 

0 3 1

.2

4 2 5

.0

7 2

 

 

0 3 1

.2

3 5

.0

6 9 8

 

 

0 3 1

.2

3 5

.0

6 9 8

 

0 3 1

.2

3 5

.0

6 9 8

 

 

 

0 3 1

.2

3 5

.0

6 9 8

 

 

0 3 1

.2

3 5

.0

6 9 8

 

Massachusetts

MA

 

 

0 3 1

.2

1

.0

6 2 3

 

 

0 3 1

.2

1

.0

6 2 3

 

 

0 3 1

.2

1

.0

6 2 3

 

0 3 1

.2

1

.0

6 2 3

 

 

 

0 3 1

.2

1 9

.0

6 5

 

 

0 3 1

.2

1

.0

6 2 3

 

Michigan

MI

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

Minnesota

MN

 

 

0 3 1

.2

0

.0

5 9 3

 

 

0 3 1

.1

4 2

.0

4 2 1

 

 

0 3 1

.2

0

.0

5 9 3

 

0 3 1

.2

0

.0

5 9 3

 

 

 

0 3 1

.1

2

.0

3 5 6

 

 

0 3 1

.2

0

.0

5 9 3

 

Mississippi

MS

 

 

0 3 1

.1

8

.0

5 3 5

 

 

0 3 1

.1

8

.0

5 3 5

 

 

0 3 1

.1

8

.0

5 3 5

 

0 3 1

.1

8

.0

5 3 5

 

 

 

0 3 1

.1

8

.0

5 3 5

 

 

0 3 1

.1

8

.0

5 3 5

 

Missouri

MO

 

 

0 3 1

.1

7

.0

5 0 4

 

 

0 3 1

.1

7

.0

5 0 4

 

 

0 3 1

.1

7

.0

5 0 4

 

0 3 1

.1

7

.0

5 0 4

 

 

 

0 3 1

.1

7

.0

5 0 4

 

 

0 3 1

.1

7

.0

5 0 4

 

Montana

MT

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

Nebraska

NE

 

 

0 3 1

.2

7 1

.0

8 0 4

 

 

0 3 1

.2

7 1

.0

8 0 4

 

 

0 3 1

.2

7 1

.0

8 0 4

 

0 3 1

.2

7 1

.0

8 0 4

 

 

 

0 3 1

.2

7 1

.0

8 0 4

 

 

0 3 1

.2

7 1

.0

8 0 4

 

Nevada

NV

 

 

0 3 1

.1

9

.0

5 6 4

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

 

0 3 1

.2

7

.0

8 0 1

 

 

0 3 1

N/ A

N/ A

 

New Brunswick

NB

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

 

0 3 1

.5

6 9 5

.1

6 9

 

 

0 3 1

N/ A

N/ A

 

Newfoundland

NL

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*

Surcharge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**

Period rate change is effective

IFTA-105.1 (9/06)

Use for 3rd Quarter 2006 only.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IFTA-105.1

 

 

Note: Gallon - U.S. $ per gallon (p/ g); Liter - Canadian $ per liter (p/ l)

U.S./Canada exchange rate - 1.1232 - 0.8903

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A (A-55)

 

 

 

 

B (E-85)

 

 

 

 

F (M-85)

 

 

 

H (Gasohol)

 

 

 

L (LNG)

 

 

 

 

M (Methanol)

 

 

 

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

Effective

Rate

 

 

 

 

Effective

 

Rate

 

 

 

 

 

Effective

Rate

 

 

 

 

 

 

Jurisdiction

 

 

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

 

Code

Gallon

Liter

 

Date**

Code

Gallon

Liter

 

 

New Ham pshire

NH

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

New Jersey

NJ

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

.1

4 5

.0

4 3

 

 

0 3 1

.0

9 2 5

.0

2 7 4

 

 

0 3 1

.1

4 5

.0

4 3

 

 

New Mexico

NM

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

New York

NY

 

 

0 3 1

.3

7 9

.1

1 2 4

 

 

0 3 1

.2

5 2

.0

7 4 8

 

 

0 3 1

.3

7 9

.1

1 2 4

 

0 3 1

.3

7 9

.1

1 2 4

 

 

0 3 1

.3

7 9

.1

1 2 4

 

 

0 3 1

.3

7 9

.1

1 2 4

 

 

No. Carolina

NC

 

 

0 3 1

.2

9 9

.0

8 8 7

 

 

0 3 1

.2

9 9

.0

8 8 7

 

 

0 3 1

.2

9 9

.0

8 8 7

 

0 3 1

.2

9 9

.0

8 8 7

 

 

0 3 1

.2

9 9

.0

8 8 7

 

 

0 3 1

.2

9 9

.0

8 8 7

 

 

No. Dakota

ND

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

.2

3

.0

6 8 3

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

Nova Scotia

NS

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

Ohio

OH

 

 

0 5 7

.2

8

.0

8 3 1

 

 

0 5 7

.2

8

.0

8 3 1

 

 

0 5 7

.2

8

.0

8 3 1

 

0 5 7

.2

8

.0

8 3 1

 

 

0 5 7

.2

8

.0

8 3 1

 

 

0 5 7

.2

8

.0

8 3 1

 

 

Oklahom a

OK

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

.1

6

.0

4 7 5

 

 

0 3 1

.1

6

.0

4 7 5

 

 

0 3 1

N/ A

N/ A

 

 

Ontario

ON

 

 

0 3 1

.4

9 5 4

.1

4 7

 

 

0 3 1

.4

9 5 4

.1

4 7

 

 

0 3 1

.4

9 5 4

.1

4 7

 

0 3 1

.4

9 5 4

.1

4 7

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

Oregon

OR

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

Pennsylvania

PA

 

 

0 3 1

.3

8 1

.1

1 3 1

 

 

0 3 1

.2

1 9

.0

6 5

 

 

0 3 1

.1

7 8

.0

5 2 8

 

0 3 1

.3

1 2

.0

9 2 6

 

 

0 3 1

.1

8 2

.0

5 4

 

 

0 3 1

.1

5 4

.0

4 5 7

 

 

Prince Edward Is

PE

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

Quebec

QC

 

 

0 3 1

.5

4 5 9

.1

6 2

 

 

0 3 1

.5

4 5 9

.1

6 2

 

 

0 3 1

.5

1 2 2

.1

5 2

 

0 3 1

.5

1 2 2

.1

5 2

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.5

1 2 2

.1

5 2

 

 

Rhode Island

RI

 

 

0 3 1

.3

0

.0

8 9 1

 

 

0 3 1

.3

0

.0

8 9 1

 

 

0 3 1

.3

0

.0

8 9 1

 

0 3 1

.3

0

.0

8 9 1

 

 

0 3 1

.3

0

.0

8 9 1

 

 

0 3 1

.3

0

.0

8 9 1

 

 

Saskatchewan

SK

 

 

0 3 1

.5

0 5 5

.1

5

 

 

0 3 1

.5

0 5 5

.1

5

 

 

0 3 1

.5

0 5 5

.1

5

 

0 3 1

.5

0 5 5

.1

5

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.5

0 5 5

.1

5

 

 

So. Carolina

SC

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

.1

6

.0

4 7 5

 

 

0 3 1

.1

6

.0

4 7 5

 

 

0 3 1

.1

6

.0

4 7 5

 

 

So. Dakota

SD

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.1

0

.0

2 9 7

 

 

0 3 1

.1

0

.0

2 9 7

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

Tennessee

TN

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

Texas

TX

 

 

0 3 1

.2

0

.0

5 9 3

 

 

0 3 1

.2

0

.0

5 9 3

 

 

0 3 1

.2

0

.0

5 9 3

 

0 3 1

.2

0

.0

5 9 3

 

 

0 3 1

.1

5

.0

4 4 5

 

 

0 3 1

.2

0

.0

5 9 3

 

 

Utah

UT

 

 

0 3 1

.2

4 5

.0

7 2 7

 

 

0 3 1

.2

4 5

.0

7 2 7

 

 

0 3 1

.2

4 5

.0

7 2 7

 

0 3 1

.2

4 5

.0

7 2 7

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

.2

4 5

.0

7 2 7

 

 

Verm ont

VT

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

Virginia

VA

 

 

0 6 1

.1

6

.0

4 7 5

 

 

0 6 1

.1

6

.0

4 7 5

 

 

0 6 1

.1

6

.0

4 7 5

 

0 6 1

.1

6

.0

4 7 5

 

 

0 6 1

.1

6

.0

4 7 5

 

 

0 6 1

.1

6

.0

4 7 5

 

 

Virginia*

VA

 

 

0 6 2

.0

3 5

.0

1 0 3

 

 

0 6 2

.0

3 5

.0

1 0 3

 

 

0 6 2

.0

3 5

.0

1 0 3

 

0 6 2

.0

3 5

.0

1 0 3

 

 

0 6 2

.0

3 5

.0

1 0 3

 

 

0 6 2

.0

3 5

.0

1 0 3

 

 

Washington

WA

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

.3

4

.1

0 0 9

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

West Virginia

WV

 

 

0 3 1

.2

7

.0

8 0 1

 

 

0 3 1

.2

7

.0

8 0 1

 

 

0 3 1

.2

7

.0

8 0 1

 

0 3 1

.2

7

.0

8 0 1

 

 

0 3 1

.2

7

.0

8 0 1

 

 

0 3 1

.2

7

.0

8 0 1

 

 

Wisconsin

WI

 

 

0 3 1

.3

2 9

.0

9 7 6

 

 

0 3 1

.3

2 9

.0

9 7 6

 

 

0 3 1

.3

2 9

.0

9 7 6

 

0 3 1

.3

2 9

.0

9 7 6

 

 

0 3 1

.2

4 7

.0

7 3 3

 

 

0 3 1

.3

2 9

.0

9 7 6

 

 

Wyom ing

WY

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

0 3 1

.1

4

.0

4 1 6

 

 

0 3 1

N/ A

N/ A

 

 

0 3 1

N/ A

N/ A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*

Surcharge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**

Period rate change is effective

IFTA-105.1 (9/06) (back)