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2014 Taxation, Diversion, Alternative Fuels Booklet

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2014 Taxation, Diversion, Alternative Fuels Booklet State Contact Information Points of Taxation Tax Rates Diversion Information Alternative Fuels Incentives and Laws Taxation and Tax Rates for Alternative Fuels Updated September 2014 DISCLAIMER The information in this booklet was obtained in July of 2014 and could have changed by the time of print. DO NOT rely on this booklet as the current laws of the States. STATE OF ALABAMA Section 1-Contact Information Agency: Department of Revenue Name: Bonita Calhoun Street Address: 50 N Ripley, Room 1210 City, State Zip Code: Montgomery, AL 36104 Phone Number: (334) 242-9608 Fax Number: (334) 242-1199 E-mail Address: [email protected] Section 2-Statutes and Rules Please give reference to your Statutes and Rules: Gasoline: 40-17-320 thru 40-17-363 (Effective October 1, 2012) Diesel: 40-17-320 thru 40-17-363 (Effective October 1, 2012) Aviation and Jet Fuel: 40-17-320 thru 40-17-363 (Effective October 1, 2012) Section 3-State Point of Taxation Gasoline: Terminal (October 1, 2012) Diesel: Terminal (October 1, 2012) Aviation Fuel: Terminal (October 1, 2012) Jet Fuel: Terminal (October 1, 2012) Section 4-State Tax Rates Gasoline: $.16 per gallon Diesel: $.19 per gallon 3 Aviation Fuel: $.095 per gallon (Effective October 1, 2012) Jet Fuel: $.035 per gallon (Effective October 1, 2012) Section 5-Rate Updates Please list any rate updates for your state: Transmix is taxable at the rate of $.19 per gallon effective August 1, 2013. Act 2014-408 temporarily eliminated the decal requirement and temporarily suspended the Alabama excise tax until October 1, 2016 for LNG and CNG. This Act also sets the gasoline and diesel fuel gallon equivalent rates for CNG and LNG. The effective date of this Act was April 9, 2014. Section 6-State Collection Allowance Supplier and Permissive Supplier that timely file with payment may deduct from the amount of tax payable with the return an administrative discount of one half of one percent (.005) of the amount of tax payable to the state. (No Limit) Supplier and Permissive Supplier that timely file with payment may deduct from the amount of tax payable with the return an administrative discount of one tenth of one percent (.001) of the amount of tax payable to the state not to exceed $2,000 per month. Licensed distributors or importers that timely pay the tax due to a supplier or permissive supplier may deduct from the amount due to the supplier or permissive supplier a discount of four tenth of one percent (.004) of the amount of tax payable. Section 7-State Diversion Requirements Diversion Required: Yes If Diversion is required, please state Statue and/or Rule required to obtain a Diversion Number. Section 40-17-350 What diversion registry program do you use? Fuel Trac What products are subject to the diversion requirement? Gasoline, Diesel, Aviation, and Jet Fuel Diversion Requirements Diversion must be reported and diversion number received before fuel is diverted to Alabama. 4 What party should apply for the refund is applicable? (Supplier, customer, etc) Only licensed suppliers or exporters can apply for refunds if they pay the tax and fuel is diverted to another state. Do you require the Supplier/Distributor to rebill or give a credit for the diverted load? No If not required, do you allow the Supplier/Distributor to rebill or a credit for the diverted load? Yes Any Additional Comments? Section 8-Alternative Fuels Incentives and Laws State Incentives High Occupancy Vehicle (HOV) Lane Exemption None Electric Vehicle (EV) Equipment Tax Credit None Section 9-Taxability & Tax Rates for Biodiesel and Ethanol B100 Motor Fuel Misc. Ethanol Motor Fuel Misc. Taxability Taxability Taxability Taxability $0.19/gallon B100 is Subject to $0.00/gallon Not taxable Not taxable taxable UST Fee Section 10-State Taxes Applicable to Imports of Ethanol and Biodiesel Biodiesel Ethanol B100 is treated like diesel fuel. The tax Ethanol is taxable when blended with rate is $0.19/gallon. Gasoline. Subject to $0.16/gallon. 5 Section 11-Taxability & Conversion Rates for Compressed Natural Gas (CNG), E85, Electric Vehicles/Electricity, Gasoline Hybrid Vehicles, Hydrogen, Liquefied Natural Gas (LNG), Liquefied Petroleum Gas (LPG), Methanol or “M85”, and other Fuel Type Taxability Conversion Rate if applicable CNG (Compressed State LPG Board Natural Gas) E85 $.16 per gallon Electric Vehicles/Electricity Gasoline Hybrid Not Applicable Vehicles Hydrogen Not Applicable LNG (Liquefied State LPG Board Natural Gas) LPG (Liquefied Decal – State LPG Board Petroleum Gas) Methanol or Not Applicable “M85” Other Not Applicable Section 12 Please list what blendstocks are taxable or reportable in your state. Blendstock Tax Rate Reportable Section 13 How does your state handle contaminated fuel? Code Section 40-17-329 provides for a refund of the excise tax paid on contaminated fuel. Section 14 Does your state allow bad debt credits? Yes. In accordance with Code Section 40-17-343, the supplier or permissive supplier may deduct the tax payments that are not remitted by the licensed distributor or licensed importer if the supplier or permissive supplier notifies the state within 20 business days after a return is due of any licensed distributor, importer, or exporter who failed to pay the tax due. 6 STATE OF ALASKA Section 1-Contact Information Agency: Department of Revenue, Tax Division Name: Barry Grafel Street Address: 550 W 7th Ave, Suite 500 City, State Zip Code; Anchorage, AK 99501 Phone Number: 907-269-3952 Fax Number: 907-269-6644 E-mail Address: [email protected] Section 2-Statutes and Rules Please give reference to your Statutes and Rules: Alaska statute 43.40 Motor Fuel Tax Alaska Administrative Code 15 ACC 40.010-15AAC 40.900 Section 3-State Point of Taxation Gasoline: Distributor Diesel: Distributor Aviation Fuel: Distributor Jet Fuel: Distributor Section 4-State Tax Rates Gasoline: 8 cents per gallon Diesel: 8 cents per gallon Aviation Fuel: 4.7 cents per gallon Jet Fuel: 3.2 cents per gallon 7 Section 5-Rate Updates Please list any rate updates for your state: No changes. Section 6-State Collection Allowance One percent of the total monthly tax due per tax return, up to $100 for each fuel type. Section 7-State Diversion Requirements Diversion Required: No If Diversion is required, please state Statute and/or Rule required to obtain a Diversion Number. What diversion registry program do you use? What products are subject to the diversion requirement? Diversion Requirements What party should apply for refund if applicable? (Supplier, customer, etc) No surrounding states Do you require the Supplier/Distributor to rebill or give a credit for the diverted load? If not required, do you allow the Supplier/Distributor to rebill or give a credit for the diverted load? Any Additional Comments? Section 8-Alternative Fuels Incentives and Laws State Incentives There are currently no State incentives offered in Alaska Section 9-Taxability & Tax Rates for Biodiesel and Ethanol B100 Motor Fuel Misc. Ethanol Motor Fuel Misc. Taxability Taxability Taxability Taxability $0.08/gallon B100 is None $0.08/gallon Ethanol is None taxable taxable 8 Section 10-State Taxes Applicable to Imports of Ethanol and Biodiesel Biodiesel Ethanol B100 is treated like diesel fuel. The tax Ethanol is treated like gasoline. The rate is rate is $0.08/gallon. $.08/gallon. Sales to licensed distributors are tax free. Section 11-Taxability & Conversion Rates for Compressed Natural Gas (CNG), E85, Electric Vehicles/Electricity, Gasoline Hybrid Vehicles, Hydrogen, Liquefied Natural Gas (LNG), Liquefied Petroleum Gas (LPG), Methanol or “M85”, and other Fuel Type Taxability Conversion Rate if applicable CNG (Compressed $0.08/gallon Industry standard Natural Gas) E85 $0.08/gallon Not Applicable Electric No tax Vehicles/Electricity Gasoline Hybrid No tax Not Applicable Vehicles Hydrogen No tax Not Applicable LNG (Liquefied $0.08/gallon Industry standard Natural Gas) LPG (Liquefied No tax Petroleum Gas) Methanol or $0.08/gallon Not Applicable “M85” Other Not Applicable Section 12 Please list what blendstocks are taxable or reportable in your state. Blendstock Tax Rate Reportable Any .08 yes Section 13 How does your state handle contaminated fuel? Eligible for refund with a claim for refund Section 14 Does your state allow bad debt credits? No 9 STATE OF ARIZONA Section 1-Contact Information Agency: Arizona Dept. of Transportation Name: Christian Kent Street Address: 1801 W. Jefferson Street, Mail Drop 541M City, State Zip Code; Phoenix, AZ 85007 Phone Number: 602-712-4423 Fax Number: 602-712-3473 E-mail Address: [email protected] Section 2-Statutes and Rules Please give reference to your Statutes and Rules: Section 3-State Point of Taxation Gasoline: At the terminal rack or at import Diesel: At the terminal rack or at import Aviation Fuel: At the terminal rack or at import Jet Fuel: Section 4-State Tax Rates Gasoline: $ .18 per Gallon Diesel: $ .18 per Gallon/Light Class Vehicles; $ .26 per Gallon/Use Class Vehicles Aviation Fuel: $ .05 per Gallon Jet Fuel: Not subject to Fuel Taxes 10 Section 5-Rate Updates Please list any rate updates for your state: Section 6-State Collection Allowance Per Arizona Revised Statues 28-5640, a supplier or permissive supplier that properly remits under this article may retain four-tenths of one percent of the taxes imposed by this article. The collection allowance is capped at $200,000.00 per calendar year. Section 7-State Diversion Requirements Diversion Required: No If Diversion is required, please state Statue and/or Rule required to obtain a Diversion Number. What diversion registry program do you use? Fueltrac What products are subject to the diversion requirement? Diversion Requirements What party should apply for the refund is applicable? (Supplier, customer, etc) If diverted by a licensee, the licensee shall perfect the exemption by filing an export refund application with the department within three (3) years after the diversion.
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