Reefer Fuel Tax Refund - Schedule and Guideline

October 1, 1998

    State Tax Sales Tax

 

State

Invoice
Required
For Refund

Refund
Level

Credit State

Credit At Point oF Sale

Tax Paid At Pump

May/ May Not Credit At Point Of Sale

Sales Tax PD At Pump

Sales Tax Reefer Only

No Sales Tax

Exempt (?)

AL

COPIES

5

Y

  

Y

    

X

    

AK

N/A

--

                

AZ

ORIG

3

Y

  

Y

      

X

  

AR

N/A

7

N

  

Y

          

CA

FILE

3

Y

  

Y

  

X

      

CO

ORIG

4

Y

Y/N

  

X

  

T/L

    

CT

COPIES

4

Y

  

Y

    

X

    

DE

N/A

7

N

              

DC

N/A

---

                

FL

FILE

4

Y

  

Y

    

X

    

GA

N/A

7

N

  

Y

  

X

      

HI

N/A

---

                

ID

COPIES

5

Y

  

Y

    

IBR-2

    

IL

ORIG

4

Y

  

Y

  

X

      

IN

ORIG?

4

Y

  

Y

      

X

  

IA

COPY?

4

Y

  

Y

    

X

    

KS

ORIG

4

Y

  

Y

      

X

  

KY

N/A

7

N

  

Y

          

LA

ORIG

5

Y

  

Y

    

X

    

ME

ORIG

4

Y

  

Y

    

X

    

MD

ORIG

6

Y

  

Y

    

X

    

MA

ORIG

3

Y

Y/N

  

X

  

X

    

MI

COPIES

3

Y

Y/N

  

X

X

      

MN

ORIG

4

Y

Y/N

  

X

  

T/L

    

MS

N/A

7

N

              

MO

ORIG

4

Y

Y/N

  

X

  

X

    

MT

ORIG

4

Y

  

Y

      

X

  

NE

COPIES

3

Y

Y/N

  

X

  

X

    

NV

ORIG

4

Y

  

Y

      

X

  

NH

COPIES

4

Y

 

Y

      

X

  

NJ

N/A

1

Y

Y

        

X

  

NM

N/A

2

Y

Y

      

X

    

NY

ORIG

6

Y

  

Y

  

X

      

NC

ORIG

5

Y

  

Y

    

T/L

    

ND

ORIG

4

Y

  

Y

      

2%+.01ppg

  

OH

COPIES

4

Y

  

Y

      

X

  

OK

COPIES

5

Y

  

Y

    

T/L

    

OR

N/A

7

N

              

PA

N/A

7

N

              

RI

N/A

7

N

  

Y

          

SC

ORIG

4

Y

  

Y

    

X

    

SD

N/A

2

Y/N

Y

      

X

    

TN

FILE

4

Y

  

Y

      

.01/GAL

  

TX

COPIES

3

Y

Y/N

  

X

    

1.50 + (2%)

  

UT

FILE

3

Y

  

Y

    

X

    

VT

ORIG

5

Y

  

Y

    

T/L

    

VA

COPIES

3

Y

Y/N

  

X

  

T/L

  

X

WA

COPIES

4

Y

  

Y

    

X

    

WV

COPIES

4

Y

  

Y

  

X

      

WI

COPIES

5

Y

  

Y

    

T/L

    

WY

COPIES

5

Y

  

Y

    

T/L

    

 

 

Reefer Fuel Tax Refund - Schedule and Guideline

(Explanation for Table Column Headers)

State
Designated State

Invoice Requirement for Refund
As part of the requirement to receive the state Excise tax refund, this column specifies whether the original receipts, copies of Receipts, or no receipts are required to be forwarded with the completed refund forms as support documents prior to receiving any refund from the designated state.

Refund Level
Based on a number of criteria (complexity and amount of paper requirements for refund, whether sales/use tax is paid and method, statute of Limitations, etc.) a system has been established to rate the level of complexity when applying for a reefer fuel tax refund. (1) being the easiest and (7) meaning no refund.

Credit State
The states designated with (Y) will credit/refund the state reefer fuel tax through some form or other. (N) denotes no credit or refund

Credit at Point-of-Sale
States give credit at point-of-sale only under normal situations (Y); at point-of-sale or through a refund process application (Y/N).

Tax Paid at Pump
States noted (Y) collect the state reefer fuel tax at the point of sale, but do allow for a refund process application for the truck lines.

May or May Not Credit at Point-of-Sale
States noted allow truck stops (depending on their license) to give credit at point-of-sale or through refund application process.

Sales Tax Paid at Pump
Designated states require sales tax be paid on all fuel purchased (O-T-R and reefer). Sales tax is not refundable.

Sales Tax Reefer Only
The states require sales tax paid if reefer state fuel tax is refunded. State signifies it is the responsibility of the truck line to pay the sales tax upon receipt of the state tax.

No Sale Tax
No sales tax paid regardless of reefer state tax refundability.

Exempt
A sales tax exemption for reefer fuel purchases exists w/ proper forms completed; and they must be kept on file at the corresponding truck stop. (At the discretion of the truck stop being used).