International Fuel Tax Agreement (IFTA)

U.S./Canada Exchange Rate 1.4740 - 0.6748

3rd Quarter 1998 Final Fuel Tax Rates

	
						
		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Alberta 	U.S. 	 $ 0.2311 	 $ 0.2311 	 $  0.2196 	 $ 0.1669 	 $         -   	
	Can.	 $ 0.0900 	 $ 0.0900 	 $  0.0855 	 $ 0.0650 	 $         -   	
							
British Columbia 	U.S. 	 $ 0.2825 	 $ 0.2953 	 $         -   	 $ 0.0514 	 $         -   	
	Can.	 $ 0.1100 	 $ 0.1150 	 $         -   	 $ 0.0200 	 $         -   	
							
Manitoba	U.S. 	 $ 0.2953 	 $ 0.2799 	 $  0.2311 	 $ 0.1464 	 $         -   	
	Can	 $ 0.1150 	 $ 0.1090 	 $  0.0900 	 $ 0.0570 	 $         -   	
							
New Brunswick	U.S. 	 $ 0.2748 	 $ 0.3518 	 $         -   	 $ 0.1720 	 $         -   	
	Can.	 $ 0.1070 	 $ 0.1370 	 $         -   	 $ 0.0670 	 $         -   	
							
Newfoundland	U.S. 	 $ 0.4237 	 $ 0.4237 	 $         -   	 $ 0.1797 	 $ 0.4237 	
	Can.	 $ 0.1650 	 $ 0.1650 	 $         -   	 $ 0.0700 	 $ 0.1650 	
							
Nova Scotia	U.S. 	 $ 0.3467 	 $ 0.3954 	 $         -   	 $ 0.1797 	 $         -   	
	Can.	 $ 0.1350 	 $ 0.1540 	 $         -   	 $ 0.0700 	 $         -   	
							
Ontario	U.S. 	 $ 0.3775 	 $ 0.3672 	 $  0.3775 	 $ 0.1104 	 $         -   	
	Can.	 $ 0.1470 	 $ 0.1430 	 $  0.1470 	 $ 0.0430 	 $         -   	
							
Prince Edward Island 	U.S. 	 $ 0.3338 	 $ 0.3467 	 $         -   	 $ 0.3338 	 $         -   	
	Can.	 $ 0.1300 	 $ 0.1350 	 $         -   	 $ 0.1300 	 $         -   	
							
Quebec 	U.S. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
	Can.	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
							
Quebec 	U.S. 	 $ 0.3903 	 $ 0.4160 	 $  0.3903 	 $       -     	 $       -     	
	Can.	 $ 0.1520 	 $ 0.1620 	 $  0.1520 	 $         -   	 $         -   	
							
Saskatchewan	U.S. 	 $ 0.3852 	 $ 0.3852 	 $  0.3852 	 $ 0.2311 	 $         -   	
	Can.	 $ 0.1500 	 $ 0.1500 	 $  0.1500 	 $ 0.0900 	 $         -   	

Alabama	U.S.	 $ 0.1600 	 $ 0.1700 	 $  0.1600 	 $         -   	 $         -   	
	Can	 $ 0.0623 	 $ 0.0662 	 $  0.0623 	 $         -   	 $         -   	
							
Arizona 	U.S.	 $         -   	 $ 0.2700 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.1052 	 $         -   	 $         -   	 $         -   	
							
Arizona SurChg 	U.S. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
							
Arkansas	U.S. 	 $ 0.1850 	 $ 0.1850 	 $  0.1850 	 $ 0.1650 	 $ 0.0500 	
	Can. 	 $ 0.0720 	 $ 0.0720 	 $  0.0720 	 $ 0.0643 	 $ 0.0195 	
							
California #1	U.S.	 $         -   	 $ 0.2630 	 $  0.0900 	 $ 0.0600 	 $ 0.0700 	
	Can. 	 $         -   	 $ 0.1024 	 $  0.0351 	 $ 0.0234 	 $ 0.0273 	

		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Colorado	U.S. 	 $ 0.2200 	 $ 0.2050 	 $  0.2200 	 $ 0.2050 	 $         -   	
	Can. 	 $ 0.0857 	 $ 0.0798 	 $  0.0857 	 $ 0.0798 	 $         -   	
							
Connecticut	U.S. 	 $ 0.3200 	 $ 0.1800 	 $  0.3100 	 $         -   	 $         -   	
	Can. 	 $ 0.1246 	 $ 0.0701 	 $  0.1207 	 $         -   	 $         -   	
							
Delaware	U.S. 	 $ 0.2300 	 $ 0.2200 	 $  0.2300 	 $ 0.2200 	 $ 0.2200 	
	Can. 	 $ 0.0896 	 $ 0.0857 	 $  0.0896 	 $ 0.0857 	 $ 0.0857 	
							
Florida	U.S.	 $ 0.1507 	 $ 0.2707 	 $  0.1507 	 $         -   	 $         -   	
	Can. 	 $ 0.0587 	 $ 0.1054 	 $  0.0587 	 $         -   	 $         -   	
							
Georgia	U.S. 	 $ 0.1009 	 $ 0.1009 	 $  0.1009 	 $ 0.1009 	 $ 0.1009 	
	Can. 	 $ 0.0393 	 $ 0.0393 	 $  0.0393 	 $ 0.0393 	 $ 0.0393 	
							
Idaho	U.S. 	 $         -   	 $ 0.2500 	 $         -   	 $ 0.1810 	 $ 0.1970 	
	Can. 	 $         -   	 $ 0.0974 	 $         -   	 $ 0.0705 	 $ 0.0767 	
							
Illinois	U.S. 	 $ 0.2460 	 $ 0.2740 	 $  0.2460 	 $ 0.2510 	 $ 0.2430 	
	Can. 	 $ 0.0958 	 $ 0.1067 	 $  0.0958 	 $ 0.0978 	 $ 0.0946 	
							
Indiana	U.S.	 $ 0.1600 	 $ 0.1600 	 $  0.1600 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0623 	 $ 0.0623 	 $  0.0623 	 $ 0.0623 	 $ 0.0623 	
							
Indiana SurChg	U.S. 	 $ 0.1100 	 $ 0.1100 	 $  0.1100 	 $ 0.1100 	 $ 0.1100 	
	Can. 	 $ 0.0428 	 $ 0.0428 	 $  0.0428 	 $ 0.0428 	 $ 0.0428 	
							
Iowa	U.S. 	 $ 0.2000 	 $ 0.2250 	 $  0.1900 	 $ 0.2000 	 $         -   	
	Can. 	 $ 0.0779 	 $ 0.0876 	 $  0.0740 	 $ 0.0779 	 $         -   	
							
Kansas	U.S.	 $ 0.1800 	 $ 0.2000 	 $  0.1800 	 $ 0.1700 	 $ 0.1700 	
	Can. 	 $ 0.0701 	 $ 0.0779 	 $  0.0701 	 $ 0.0662 	 $ 0.0662 	
							
Kentucky	U.S.	 $ 0.1500 	 $ 0.1200 	 $  0.1500 	 $ 0.1500 	 $ 0.1200 	
	Can. 	 $ 0.0584 	 $ 0.0467 	 $  0.0584 	 $ 0.0584 	 $ 0.0467 	
							
Kentucky SurChg	U.S.	 $ 0.0220 	 $ 0.0520 	 $  0.0220 	 $ 0.0220 	 $ 0.0520 	
	Can. 	 $ 0.0086 	 $ 0.0203 	 $  0.0086 	 $ 0.0086 	 $ 0.0203 	
							
Louisiana	U.S. 	 $ 0.2000 	 $ 0.2000 	 $  0.2000 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0779 	 $ 0.0779 	 $  0.0779 	 $ 0.0623 	 $ 0.0623 	
							
Maine	U.S. 	 $         -   	 $ 0.2000 	 $         -   	 $ 0.1800 	 $ 0.1800 	
	Can. 	 $         -   	 $ 0.0779 	 $         -   	 $ 0.0701 	 $ 0.0701 	
							
Maryland	U.S. 	 $ 0.2350 	 $ 0.2425 	 $  0.2350 	 $ 0.2350 	 $ 0.2350 	
	Can. 	 $ 0.0915 	 $ 0.0944 	 $  0.0915 	 $ 0.0915 	 $ 0.0915 	
							
		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Massachusetts	U.S. 	 $ 0.2100 	 $ 0.2100 	 $  0.2100 	 $ 0.0890 	 $ 0.0890 	
	Can. 	 $ 0.0818 	 $ 0.0818 	 $  0.0818 	 $ 0.0347 	 $ 0.0347 	
							
Michigan #2 	U.S. 	 $         -   	 $ 0.0900 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0351 	 $         -   	 $         -   	 $         -   	
							
Michigan SurChg #2	U.S. 	 $         -   	 $ 0.1200 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0467 	 $         -   	 $         -   	 $         -   	
							
Minnesota	U.S. 	 $ 0.2000 	 $ 0.2000 	 $  0.2000 	 $ 0.1500 	 $ 0.1200 	
	Can. 	 $ 0.0779 	 $ 0.0779 	 $  0.0779 	 $ 0.0584 	 $ 0.0467 	
							
Mississippi #3	U.S. 	 $ 0.1800 	 $ 0.1800 	 $  0.1800 	 $ 0.1700 	 $ 0.1800 	
	Can	 $ 0.0701 	 $ 0.0701 	 $  0.0701 	 $ 0.0662 	 $ 0.0701 	
							
Missouri #4	U.S. 	 $         -   	 $ 0.1700 	 $         -   	 $ 0.1700 	 $ 0.1700 	
	Can. 	 $         -   	 $ 0.0662 	 $         -   	 $ 0.0662 	 $ 0.0662 	
							
Montana #5   *	U.S. 	 $ 0.2700 	 $ 0.2775 	 $  0.2700 	 $ 0.0518 	 $ 0.0700 	
	Can. 	 $ 0.1052 	 $ 0.1081 	 $  0.1052 	 $ 0.0202 	 $ 0.0273 	
							
Nebraska	U.S. 	 $ 0.2350 	 $ 0.2350 	 $  0.2350 	 $ 0.2350 	 $ 0.2350 	
	Can. 	 $ 0.0915 	 $ 0.0915 	 $  0.0915 	 $ 0.0915 	 $ 0.0915 	
							
Nevada  #9	U.S. 	 $         -   	 $ 0.2700 	 $  0.1900 	 $ 0.2200 	 $ 0.2100 	
	Can. 	 $         -   	 $ 0.1052 	 $  0.0740 	 $ 0.0857 	 $ 0.0818 	
							
New Hampshire	U.S. 	 $         -   	 $ 0.1800 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0701 	 $         -   	 $         -   	 $         -   	
							
New Jersey	U.S. 	 $ 0.1450 	 $ 0.1750 	 $  0.1450 	 $ 0.0925 	 $ 0.0925 	
	Can. 	 $ 0.0565 	 $ 0.0682 	 $  0.0565 	 $ 0.0360 	 $ 0.0360 	
							
New Mexico #6	U.S. 	 $         -   	 $ 0.1800 	 $         -   	 $ 0.0600 	 $ 0.0600 	
	Can. 	 $         -   	 $ 0.0701 	 $         -   	 $ 0.0234 	 $ 0.0234 	
							
New York	U.S. 	 $ 0.2930 	 $ 0.2915 	 $  0.2930 	 $ 0.1470 	 $ 0.2930 	
	Can. 	 $ 0.1141 	 $ 0.1135 	 $  0.1141 	 $ 0.0572 	 $ 0.1141 	
							
North Carolina	U.S. 	 $ 0.2160 	 $ 0.2160 	 $  0.2160 	 $ 0.2160 	 $ 0.2160 	
	Can. 	 $ 0.0841 	 $ 0.0841 	 $  0.0841 	 $ 0.0841 	 $ 0.0841 	
							
North Dakota	U.S.	 $ 0.2000 	 $ 0.2000 	 $  0.2000 	 $ 0.2000 	 $ 0.2000 	
	Can. 	 $ 0.0779 	 $ 0.0779 	 $  0.0779 	 $ 0.0779 	 $ 0.0779 	

							
		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Ohio #7	U.S. 	 $ 0.2200 	 $ 0.2200 	 $  0.2200 	 $ 0.2200 	 $ 0.2200 	
	Can. 	 $ 0.0857 	 $ 0.0857 	 $  0.0857 	 $ 0.0857 	 $ 0.0857 	
							
Ohio SurChg #7	U.S. 	 $ 0.0300 	 $ 0.0300 	 $  0.0300 	 $ 0.0300 	 $ 0.0300 	
	Can. 	 $ 0.0117 	 $ 0.0117 	 $  0.0117 	 $ 0.0117 	 $ 0.0117 	
							
Oklahoma	U.S.	 $ 0.1600 	 $ 0.1300 	 $  0.1600 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0623 	 $ 0.0506 	 $  0.0623 	 $ 0.0623 	 $ 0.0623 	
							
Oregon	U.S. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
							
Pennsylvania   #11	U.S.	 $ 0.2590 	 $ 0.3080 	 $  0.2590 	 $ 0.2590 	 $ 0.2590 	
	Can. 	 $ 0.1009 	 $ 0.1199 	 $  0.1009 	 $ 0.1009 	 $ 0.1009 	
							
Penn SurChg	U.S.	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
							
Rhode Island      #12	U.S.	 $ 0.2800 	 $ 0.2800 	 $  0.2800 	 $ 0.2800 	 $         -   	
	Can. 	 $ 0.1090 	 $ 0.1090 	 $  0.1090 	 $ 0.1090 	 $         -   	
							
South Carolina	U.S.	 $ 0.1600 	 $ 0.1600 	 $  0.1600 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0623 	 $ 0.0623 	 $  0.0623 	 $ 0.0623 	 $ 0.0623 	
							
South Dakota #8	U.S. 	 $         -   	 $ 0.2100 	 $         -   	 $ 0.1900 	 $ 0.0900 	
	Can. 	 $         -   	 $ 0.0818 	 $         -   	 $ 0.0740 	 $ 0.0351 	
							
Tennessee	U.S. 	 $ 0.2000 	 $ 0.1700 	 $         -   	 $ 0.1400 	 $         -   	
	Can. 	 $ 0.0779 	 $ 0.0662 	 $         -   	 $ 0.0545 	 $         -   	
							
Texas	U.S.	 $ 0.2000 	 $ 0.2000 	 $  0.2000 	 $ 0.1500 	 $ 0.1500 	
	Can. 	 $ 0.0779 	 $ 0.0779 	 $  0.0779 	 $ 0.0584 	 $ 0.0584 	
							
Utah  #10	U.S. 	 $ 0.2450 	 $ 0.2450 	 $  0.2450 	 $         -   	 $         -   	
	Can. 	 $ 0.0954 	 $ 0.0954 	 $  0.0954 	 $         -   	 $         -   	
							
Vermont	U.S. 	 $         -   	 $ 0.1700 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0662 	 $         -   	 $         -   	 $         -   	
							
Vermont SurChg	U.S. 	 $         -   	 $ 0.0900 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0351 	 $         -   	 $         -   	 $         -   	
							
Virginia	U.S. 	 $ 0.1600 	 $ 0.1600 	 $  0.1600 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0623 	 $ 0.0623 	 $  0.0623 	 $ 0.0623 	 $ 0.0623 	
							
Virginia SurChg	U.S. 	 $ 0.0350 	 $ 0.0350 	 $  0.0350 	 $ 0.0350 	 $ 0.0350 	
	Can. 	 $ 0.0136 	 $ 0.0136 	 $  0.0136 	 $ 0.0136 	 $ 0.0136 	
							
		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Washington	U.S. 	 $ 0.2300 	 $ 0.2300 	 $  0.2300 	 $         -   	 $         -   	
	Can. 	 $ 0.0896 	 $ 0.0896 	 $  0.0896 	 $         -   	 $         -   	
							
West Virginia	U.S. 	 $ 0.2535 	 $ 0.2535 	 $  0.2535 	 $ 0.2535 	 $ 0.2535 	
	Can. 	 $ 0.0987 	 $ 0.0987 	 $  0.0987 	 $ 0.0987 	 $ 0.0987 	
							
Wisconsin	U.S.	 $ 0.2840 	 $ 0.2840 	 $  0.2840 	 $ 0.1860 	 $ 0.2030 	
	Can. 	 $ 0.1106 	 $ 0.1106 	 $  0.1106 	 $ 0.0724 	 $ 0.0791 	
							
Wyoming	U.S. 	 $ 0.1300 	 $ 0.1300 	 $  0.1300 	 $         -   	 $         -   	
	Can. 	 $ 0.0506 	 $ 0.0506 	 $  0.0506 	 $         -   	 $         -   	

Footnotes 

#1 California - LNG is to be reported under Propane at .06 (US).  CNG is to be reported 
                         under Natural Gas at .07 (US) for each 100 cubic feet at standard 
                         pressure and temperature.  Ethanol, Methanol, or a blend of alcohol 
                         containing not more than 15% gasoline or diesel, is to be reported under 
                         Gasohol at .09 (US). 

#2 Michigan - Unlicensed carrier and other non-carrier vehicles charged .1500 on 
                        diesel fuel.  Licensed IFTA and MI carriers will be  charged .0900 of the 
                        fuel tax at the pump. Effective April 1, 1997 an additional .1200 fuel tax 
                        surcharge will be collected on the return.  IFTA carriers will need to file 
                        the supplemental return to receive credit for sales tax paid on fuel 
                        purchased in Michigan and a refund for non-highway fuel usage.   Any 
                        licensed carrier seeking refunds for fuels purchased at the .1500 per 
                        gallon rate must file directly with Michigan and attach invoices showing 
                        the tax collected. 

#3 Mississippi - Natural Gas 100 Cubic Feet 

#4 Missouri - No tax collected on Propane and Natural Gas at Retail (Carriers may not 
                        claim tax paid) 
#5 Montana - Natural Gas 120 cubic feet. 
                        *(On June 22, 1998, IFTA, Inc. received the following from 
                        Montana's IFTA Commissioner:   "Due to changes in staff, we 
                        failed to notify you  that Montana began taxing Liquefied 
                        Petroleum Gas (LPG) as of January 1, 1998.  Montana Code 
                        15-170-714 established the tax  for LPG at the rate of .0518 
                        during the 1997 session and was put into effect on January 1, 
                        1998.) 

#6 New Mexico - Natural Gas tax on both LNG and CNG; CNG is per 114 cubic feet 

#7 Ohio - Natural Gas is on LNG only 

 #8 South Dakota - Natural Gas:  Alternative Fuel CNG .0900 p/g E85 or M85 .0900 p/g 

#9 Nevada - $0.1900 per gallon is on A55 (Water-Phased Hydrocarbon Fuel) ONLY. 
                     The tax rate is listed in the column of the matrix titled "Ethanol/Gasohol". 

#10 Utah - Effective July 1, 1997, Propane and Natural Gas are considered a clean fuel 
                  for Utah and tax is paid via the purchase of a Clean Special Fuel Certificate 
                  (Form TC-596).  The certificate must be kept in the vehicle while the vehicle 
                  is in Utah.  The annual fee for the Clean Special Fuel Certificate is $47 for 
                  vehicles with two axles and a registered gross vehicle weight of 26,000 
                  pounds or less and $91 for vehicles with three axles or with a registered 
                  gross vehicle weight over 26,000 pounds. 

#11 Pennsylvania -  PA law requires that alternative fuels be taxed on a gasoline 
                                  gallon equivalent basis where a gallon of gasoline is deemed to 
                                  have 114,500 BTUs.  For a carrier using the following fuels, divide 
                                  the gallons purchased by the factors shown next to each fuel type 
                                  below to arrive at the gasoline gallon equivalent.  Multiply the 
                                  gasoline gallon equivalent by the tax rate shown for each of the 
                                  alternative fuels on this tax rate matrix. 
  
             Ethanol                  1.499                 CNG     3.948 
             Methanol               2.024                         (29,000 BTU's @ 3,000 psi) 
             Propane/LPG        1.371                  CNG      125.907 
             E-85                      1.085                         (909.4 BTU's/scf) 
             M-85                     1.752                  CNG       5.572 
             LNG                      1.718                          (20,551 BTU's / lb) 
  
#12 Rhode Island - Effective January 1, 1998, propane gas and ethanol gasohol 
                                  (containing 85% or more by volume of ethanol or other blend of 
                                  alcohol) used in a fleet of ten (10) or more alternative fueled 
                                  vehicles are exempt from fuel use tax. (IFTA, Inc. was notified 
                                  of this change by Rhode Island June 15, 1998)