4th Qtr 1998 Gasoline Special Ethanol Propane Nat Gas Gal/Liter $1.5267 $0.6550 Diesel Gasohol Alberta U.S. $0.2231 $0.2231 $0.2120 $0.1611 $- EX Factor EX Factor Can. $0.0900 $0.3407 $0.0900 $0.3407 $0.0855 $0.3236 $0.0650 $0.2460 $- $- Gal/Liter Liter/Gal 3.785 0.2642 British Columbia U.S. $0.2727 $0.2851 $- $0.0496 $- Can. $0.1100 $0.4164 $0.1150 $0.4353 $- $- $0.0200 $0.0757 $- $- Manitoba U.S. $0.2851 $0.2702 $0.2231 $0.1413 $- Can $0.1150 $0.4353 $0.1090 $0.4126 $0.0900 $0.3407 $0.0570 $0.2157 $- $- New Brunswick U.S. $0.2653 $0.3397 $- $0.1661 $- Can. $0.1070 $0.4050 $0.1370 $0.5185 $- $- $0.0670 $0.2536 $- $- Newfoundland U.S. $0.4091 $0.4091 $- $0.1735 $0.4091 Can. $0.1650 $0.6245 $0.1650 $0.6245 $- $- $0.0700 $0.2650 $0.1650 $0.6245 Nova Scotia U.S. $0.3347 $0.3818 $- $0.1735 $- Can. $0.1350 $0.5110 $0.1540 $0.5829 $- $- $0.0700 $0.2650 $- $- Ontario U.S. $0.3644 $0.3545 $0.3644 $0.1066 $- Can. $0.1470 $0.5564 $0.1430 $0.5413 $0.1470 $0.5564 $0.0430 $0.1628 $- $- Prince Edward Island U.S. $0.3223 $0.3347 $- $0.3223 $- Can. $0.1300 $0.4921 $0.1350 $0.5110 $- $- $0.1300 $0.4921 $- $- Quebec U.S. $- $- $- $- $- Can. $- $- $- $- $- $- $- $- $- $- Quebec U.S. $0.3768 $0.4016 $0.3768 $- $- Can. $0.1520 $0.5753 $0.1620 $0.6132 $0.1520 $0.5753 $- $- $- $- Saskatchewan U.S. $0.3719 $0.3719 $0.3719 $0.2231 $- Can. $0.1500 $0.5678 $0.1500 $0.5678 $0.1500 $0.5678 $0.0900 $0.3407 $- $- Alabama U.S. $0.1600 $0.2443 $0.1700 $0.2595 $0.1600 $0.2443 $- $- $- $- Can $0.0645 $0.0686 $0.0645 $- $- Arizona U.S. $- $- $0.2700 $0.4122 $- $- $- $- $- $- Can. $- $0.1089 $- $- $- Arizona SurChg U.S. $- $- $- $- $- $- $- $- $- $- Can. $- $- $- $- $- Arkansas U.S. $0.1850 $0.2824 $0.1850 $0.2824 $0.1850 $0.2824 $0.1650 $0.2519 $0.0500 $0.0763 Can. $0.0746 $0.0746 $0.0746 $0.0666 $0.0202 California #1 U.S. $- $- $0.2630 $0.4015 $0.0900 $0.1374 $0.0600 $0.0916 $0.0700 $0.1069 Can. $- $0.1061 $0.0363 $0.0242 $0.0282 Gasoline Special Ethanol Propane Nat Gas Diesel Gasohol Colorado U.S. $0.2200 $0.3359 $0.2050 $0.3130 $0.2200 $0.3359 $0.2050 $0.3130 $- $- Can. $0.0887 $0.0827 $0.0887 $0.0827 $- Connecticut U.S. $0.3200 $0.4885 $0.1800 $0.2748 $0.3100 $0.4733 $- $- $- $- Can. $0.1291 $0.0726 $0.1250 $- $- Delaware U.S. $0.2300 $0.3511 $0.2200 $0.3359 $0.2300 $0.3511 $0.2200 $0.3359 $0.2200 $0.3359 Can. $0.0928 $0.0887 $0.0928 $0.0887 $0.0887 Florida U.S. $0.1507 $0.2301 $0.2707 $0.4133 $0.1507 $0.2301 $- $- $- $- Can. $0.0608 $0.1092 $0.0608 $- $- Georgia U.S. $0.0996 $0.1521 $0.0996 $0.1521 $0.0996 $0.1521 $0.0996 $0.1521 $0.0996 $0.1521 Can. $0.0402 $0.0402 $0.0402 $0.0402 $0.0402 Idaho U.S. $- $- $0.2500 $0.3817 $- $- $0.1810 $0.2763 $0.1970 $0.3008 Can. $- $0.1008 $- $0.0730 $0.0795 Illinois U.S. $0.2460 $0.3756 $0.2740 $0.4183 $0.2460 $0.3756 $0.2510 $0.3832 $0.2430 $0.3710 Can. $0.0992 $0.1105 $0.0992 $0.1012 $0.0980 Indiana U.S. $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 $0.2443 Can. $0.0645 $0.0645 $0.0645 $0.0645 $0.0645 Indiana SurChg U.S. $0.1100 $0.1679 $0.1100 $0.1679 $0.1100 $0.1679 $0.1100 $0.1679 $0.1100 Can. $0.0444 $0.0444 $0.0444 $0.0444 $0.0444 $0.1679 Iowa U.S. $0.2000 $0.3053 $0.2250 $0.3435 $0.1900 $0.2901 $0.2000 $0.3053 $- Can. $0.0807 $0.0908 $0.0766 $0.0807 $- $- Kansas U.S. $0.1800 $0.2748 $0.2000 $0.3053 $0.1800 $0.2748 $0.1700 $0.2595 $0.1700 Can. $0.0726 $0.0807 $0.0726 $0.0686 $0.0686 $0.2595 Kentucky U.S. $0.1500 $0.2290 $0.1200 $0.1832 $0.1500 $0.2290 $0.1500 $0.2290 $0.1200 Can. $0.0605 $0.0484 $0.0605 $0.0605 $0.0484 $0.1832 Kentucky SurChg U.S. $0.0220 $0.0336 $0.0520 $0.0794 $0.0220 $0.0336 $0.0220 $0.0336 $0.0520 Can. $0.0089 $0.0210 $0.0089 $0.0089 $0.0210 $0.0794 Louisiana U.S. $0.2000 $0.3053 $0.2000 $0.3053 $0.2000 $0.3053 $0.1600 $0.2443 $0.1600 $0.2443 Can. $0.0807 $0.0807 $0.0807 $0.0645 $0.0645 Maine U.S. $- $- $0.2000 $0.3053 $- $- $0.1800 $0.2748 $0.1800 $0.2748 Can. $- $0.0807 $- $0.0726 $0.0726 Maryland U.S. $0.2350 $0.3588 $0.2425 $0.3702 $0.2350 $0.3588 $0.2350 $0.3588 $0.2350 $0.3588 Can. $0.0948 $0.0978 $0.0948 $0.0948 $0.0948 Gasoline Special Ethanol Propane Nat Gas Diesel Gasohol Massachusetts U.S. $0.2100 $0.3206 $0.2100 $0.3206 $0.2100 $0.3206 $0.0810 $0.1237 $0.0810 $0.1237 Can. $0.0847 $0.0847 $0.0847 $0.0327 $0.0327 Michigan #2 U.S. $- $- $0.0900 $0.1374 $- $- $- $- $- $- Can. $- $0.0363 $- $- $- Michigan SurChg #2 U.S. $- $- $0.1200 $0.1832 $- $- $- $- $- $- Can. $- $0.0484 $- $- $- Minnesota U.S. $0.2000 $0.3053 $0.2000 $0.3053 $0.2000 $0.3053 $0.1500 $0.2290 $0.1200 $0.1832 Can. $0.0807 $0.0807 $0.0807 $0.0605 $0.0484 Mississippi #3 U.S. $0.1800 $0.2748 $0.1800 $0.2748 $0.1800 $0.2748 $0.1700 $0.2595 $0.1800 $0.2748 Can $0.0726 $0.0726 $0.0726 $0.0686 $0.0726 Missouri #4 U.S. $- $- $0.1700 $0.2595 $- $- $0.1700 $0.2595 $0.1700 $0.2595 Can. $- $0.0686 $- $0.0686 $0.0686 Montana #5 * U.S. $0.2700 $0.4122 $0.2775 $0.4237 $0.2700 $0.4122 $0.0518 $0.0791 $0.0700 $0.1069 Can. $0.1089 $0.1119 $0.1089 $0.0209 $0.0282 Nebraska U.S. $0.2350 $0.3588 $0.2350 $0.3588 $0.2350 $0.3588 $0.2350 $0.3588 $0.2350 Can. $0.0948 $0.0948 $0.0948 $0.0948 $0.0948 $0.3588 Nevada #9 U.S. $- $- $0.2700 $0.4122 $0.1900 $0.2901 $0.2200 $0.3359 $0.2100 Can. $- $0.1089 $0.0766 $0.0887 $0.0847 $0.3206 New Hampshire U.S. $- $- $0.1800 $0.2748 $- $- $- $- $- Can. $- $0.0726 $- $- $- $- New Jersey U.S. $0.1450 $0.2214 $0.1750 $0.2672 $0.1450 $0.2214 $0.0925 $0.1412 $0.0925 Can. $0.0585 $0.0706 $0.0585 $0.0373 $0.0373 $0.1412 New Mexico #6 U.S. $- $- $0.1800 $0.2748 $- $- $0.0600 $0.0916 $0.0600 Can. $- $0.0726 $- $0.0242 $0.0242 $0.0916 New York U.S. $0.2920 $0.4458 $0.2895 $0.4420 $0.2920 $0.4458 $0.1460 $0.2229 $0.2920 Can. $0.1178 $0.1168 $0.1178 $0.0589 $0.1178 $0.4458 North Carolina U.S. $0.2160 $0.3298 $0.2160 $0.3298 $0.2160 $0.3298 $0.2160 $0.3298 $0.2160 Can. $0.0871 $0.0871 $0.0871 $0.0871 $0.0871 $0.3298 North Dakota U.S. $0.2000 $0.3053 $0.2000 $0.3053 $0.2000 $0.3053 $0.2000 $0.3053 $0.2000 Can. $0.0807 $0.0807 $0.0807 $0.0807 $0.0807 $0.3053 Gasoline Special Ethanol Propane Nat Gas Diesel Gasohol Ohio #7 U.S. $0.2200 $0.3359 $0.2200 $0.3359 $0.2200 $0.3359 $0.2200 $0.3359 $0.2200 Can. $0.0887 $0.0887 $0.0887 $0.0887 $0.0887 $0.3359 Ohio SurChg #7 U.S. $0.0300 $0.0458 $0.0300 $0.0458 $0.0300 $0.0458 $0.0300 $0.0458 $0.0300 Can. $0.0121 $0.0121 $0.0121 $0.0121 $0.0121 $0.0458 Oklahoma U.S. $0.1600 $0.2443 $0.1300 $0.1985 $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 Can. $0.0645 $0.0524 $0.0645 $0.0645 $0.0645 $0.2443 Oregon U.S. $- $- $- $- $- Can. $- $- $- $- $- Pennsylvania #11 U.S. $0.2590 $0.3954 $0.3080 $0.4702 $0.2590 $0.3954 $0.2590 $0.3954 $0.2590 $0.3954 Can. $0.1045 $0.1242 $0.1045 $0.1045 $0.1045 Penn SurChg U.S. $- $- $- $- $- $- $- $- $- $- Can. $- $- $- $- $- Rhode Island #12 U.S. $0.2800 $0.4275 $0.2800 $0.4275 $0.2800 $0.4275 $0.2800 $0.4275 $- $- Can. $0.1129 $0.1129 $0.1129 $0.1129 $- South Carolina U.S. $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 $0.2443 Can. $0.0645 $0.0645 $0.0645 $0.0645 $0.0645 South Dakota #8 U.S. $- $- $0.1800 $0.2748 $- $- $0.1600 $0.2443 $0.0600 $0.0916 Can. $- $0.0726 $- $0.0645 $0.0242 Tennessee U.S. $0.2000 $0.3053 $0.1700 $0.2595 $- $- $0.1400 $0.2137 $- $- Can. $0.0807 $0.0686 $- $0.0565 $- Texas U.S. $0.2000 $0.3053 $0.2000 $0.3053 $0.2000 $0.3053 $0.1500 $0.2290 $0.1500 $0.2290 Can. $0.0807 $0.0807 $0.0807 $0.0605 $0.0605 Utah #10 U.S. $0.2450 $0.3740 $0.2450 $0.3740 $0.2450 $0.3740 $- $- $- $- Can. $0.0988 $0.0988 $0.0988 $- $- Vermont U.S. $- $- $0.1700 $0.2595 $- $- $- $- $- $- Can. $- $0.0686 $- $- $- Vermont SurChg U.S. $- $- $0.0900 $0.1374 $- $- $- $- $- $- Can. $- $0.0363 $- $- $- Virginia U.S. $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 $0.2443 $0.1600 $0.2443 Can. $0.0645 $0.0645 $0.0645 $0.0645 $0.0645 Virginia SurChg U.S. $0.0350 $0.0534 $0.0350 $0.0534 $0.0350 $0.0534 $0.0350 $0.0534 $0.0350 $0.0534 Can. $0.0141 $0.0141 $0.0141 $0.0141 $0.0141 Gasoline Special Ethanol Propane Nat Gas Diesel Gasohol Washington U.S. $0.2300 $0.3511 $0.2300 $0.3511 $0.2300 $0.3511 $- $- $- $- Can. $0.0928 $0.0928 $0.0928 $- $- West Virginia U.S. $0.2535 $0.3870 $0.2535 $0.3870 $0.2535 $0.3870 $0.2535 $0.3870 $0.2535 $0.3870 Can. $0.1023 $0.1023 $0.1023 $0.1023 $0.1023 Wisconsin U.S. $0.2840 $0.4336 $0.2840 $0.4336 $0.2840 $0.4336 $0.1860 $0.2840 $0.2030 $0.3099 Can. $0.1146 $0.1146 $0.1146 $0.0750 $0.0819 Wyoming U.S. $0.1300 $0.1985 $0.1300 $0.1985 $0.1300 $0.1985 $- $- $- $- Can. $0.0524 $0.0524 $0.0524 $- $- 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 .0600 p/g E85 or M85 .0600 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)