Taxrate.com Open
Taxrate.com is open! Fuel Systems Services, in conjunction with ProMiles Software Development Corp., has developed a Website service where you can download and print 9 kinds of tax information from the Web. For a limited time, this service is free. Currently, only the current quarter's rates are available, but soon we will have tax rates for the past eight quarters and copies of this newsletter as well. Come to http://www.taxrate.com and take a look!

• New Mexico-Petroleum Load fee went from .01875 to .0150 per gallon. (Please make correction)

• Kansas will have their Environmental Insurance Fee (.01) go off at the pump.

This Month's News
January 1st -- The new year starts with 7 state tax changes, 5 misc. state changes, and 5 gas rate changes as follows:

• California: IFTA tax reporting rate went from .263 to(.251). The sales tax portion went from .083 to .071
• Florida: IFTA tax reporting rate went up .001, from .2707 to (.2717) inclusive of the .02071 clean-up fee. The gas rate changes to a range of .131-.3217 depending on the county and inclusive of the .02071 fee.
• Georgia: IFTA tax reporting rate went from .0996 to (.0999 ) for 1^st quarter 99.
• Illinois: IFTA tax reporting rate went from .274 to (.270); sales tax portion went from .059 to .055. The gas rate changes to .242
• Nebraska: fuel tax rate went from .235 to (.228). The gas rate changes to .2280
• New York: IFTA tax reporting rate went from .2895 to (.2845) consisting of: .08 state tax; .1325 Pet. Business tax; .072 sales tax component. The gas rate changes to .285. The Highway Use Tax will be .0495 per mile (25% reduction in the overall HUT, or 50% in the supplemental highway use tax).
• North Carolina: IFTA tax reporting rate went from .216 to (.212 ). The gas rate also went to .212

• Arkansas is talking about a .03 increase in 1999.
• Colorado to eliminate terminal bulk tank exemption for carriers. It will probably happen the last half of 1999.
• Oregon - OTA to ask state legislature in January to take up their proposal to replace the state’s weight-distance tax. OTA is proposing a 25-cent per gallon tax and new schedule for registration.
• Michigan has started some rumblings about a .04 diesel tax increase at the pump.
• New York has legislation going into effect as follows: 1/99-25% reduction in the overall HUT, or 50% in the supplemental highway use tax; 1/99- reduction in Art.13A (Pet. Bus.) tax from .1385 to .1325 in diesel; 4/99- .01 reduction in state tax. (See above in January)
• South Dakota may follow suit with Arkansas and also consider a .03 rate hike in 1999.
• Vermont is reintroducing the bill to increase state fuel tax from .16 to .22. In turn, they would get rid of their .09 surcharge. (No further news)
• Some updates on the ‘state tax collection-at-the-rack.’ Massachusetts: (98) still no update as we start into 99?; Maine: added to the list, consideration being given. Missouri:( Jan. 99) Gov. signed on 7/10 (more detail below). New Jersey still may be going forward in 99. Washington: (Jan 99).

Reefer Corner
Per state sources, the ‘Reefer Credit/Refund through IFTA reporting will not be on any ballot in the near future. It looks like a dead issue for now.

No other news of any consequence as we head into the new year for the Reefer sector (PA. still being finalized. See below.)

• Florida: Beware effective April 1, 1999 the FEIN must be noted on schedule 1A. This is not really a change from the current requirements, but it will be strictly enforced. Presently, the state is accepting receipts and third party billing transaction reports as substitutes.
• Illinois: Hurray! Effective Dec. 1, 1998 you will not be required to forward receipts with the refund form. However, make sure the form is completed properly and in its entirety. We are being told strict adherence will be required.
• Pennsylvania: (HB433) UPDATE—The bill was passed on Nov.24^th. The refund form is being worked on per the Director of Motor Fuels. Governor has not signed bill yet, but he will. Refunds will be retroactive to Oct. 1, 1997. Also, acceptance of electronic documentation (third party billing transaction reports) will be an alternative to forwarding receipts. Still--stay tuned for refund procedures and more detail as they unfold in January for the February issue. From where this bill has come and the time it has already taken, a few more months wait will be worth it!
• Missouri will collect at the rack effective Jan 99. A reefer refund application process will be required. No longer credit at the point of sale. The new process will not require a notary or any declaration statement on each receipt. Original receipts must be forwarded with the completed refund form. Prior to the state tax refund being returned, the state sales tax (4.225%) will be assessed and deducted. No local/county option taxes will apply.
• Washington will collect at the rack effective Jan. 99. Will cause much more difficulty if not impossibility for getting refund at point of sale. By rights, truck stops currently should not be refunding at truck stop level. It should be done through refund application process.
• Massachusetts, Maine, New Jersey: ‘collection at the rack’ appears to be in question. This should not change much in the way of reefer refunding. Will update as news breaks!

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• Opening of Taxrate.com
• In Review: December
• This Month's News
• Future Expectations
• Reefer Corner
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Contact:
If you have any questions or comments, or corrections contact Dave Stock at the address, phone, or fax listed below:

David C. Stock
2520 S. Nicollet St.
Sioux City, IA 51106
Phone: (712)274-2481
Fax: (712)274-9548

ProMiles Software Development Corp.:
Fuel Systems Services, Inc. has teamed up with the ProMiles Software Development Corp. (PSDC) to bring you taxrate.com. PSDC has other helpful services for the trucking industry, including:

ProMiles 98
www.promiles.com
ProMiles 98 is an electronic mileage guide that has the largest, most accurate North American database in the industry. Plan trips, generate routes, trips, maps, and state mileage breakouts. Tons of great features at an affordable price.

ProMilesOnline
www.promilesonline.com
ProMilesOnline is a port of ProMiles 98 to the Web, for a limited time you can plan trips and do fuel optimization for free!

ProMiles Fuel Tax
www.fueltax.com
This program takes the hassles out of doing IFTA, IRP, MPG, Mile, SSR. Etc. reports by automating their creation. Type in your trucks and the trips they take and you'll have your forms wit the click of a button.

Road Legal
www.roadlegal.com
We help trucking companies get and stay legal. If you're starting a company or need help getting legal, give us a call.

To Contact PSDC:
Phone: 1-800-324-8588
Email: info@promiles.com
Fax: 409-735-2808
Canadian Residents:
Phone: 1-888-73MILES