Reefer Fuel Tax Refund - Schedule and Guideline

Date: October 1, 2002 (No Revisions 09/23/02)

{-----------------------STATE TAX--------------------------}{-----------------------SALES TAX-----------------------}

 

 

 

 

State

 

Invoice

Required

For

Refund

 

 

 

Refund

Level

 

 

 

Credit State

 

Credit At Point Of Sale

 

 

Tax Paid @ Pump

May/ May Not Credit @ Point Of Sale

Sales Tax Pd @ Pump

 

Sales Tax Reefer Only

 

 

No Sales Tax

 

 

 

Exempt (?)

AL

Orig

5.25

Y

Y

 

 

Y

 

 

AK

N/A

-

 

 

 

 

 

 

 

 

AZ

Orig

4.25

Y

 

Y

 

 

N

X

Exempt

AR

No refund

10.0

N

 

Y

 

 

N/A

 

 

CA

Keep file

4.0

Y

 

Y

 

Y

N

 

 

CO

Orig

1.5-5.75

Y

Y/N

Y/N

X

 

T/L

 

 

CT

Copies

5.25

Y

 

Y

 

 

Y

 

 

DE

No refund

10.0

N

 

Y

 

 

N/A

 

 

DC

N/A

-

 

 

Y

 

 

 

 

 

FL

Keep file

4.5

Y

 

Y

 

 

Y

 

 

GA

No refund

10.0

N

 

Y

 

Y

N/A

 

 

HI

N/A

-

 

 

 

 

 

 

 

 

ID

Copies

4.75

Y

 

Y

 

 

T/L

 

 

IL

Keep file

3.75

Y

 

Y

 

Y

N

 

 

IN

Orig

4.25

Y

 

Y

 

N

X

Exempt

IA

Keep file

4.25

Y

 

Y

 

 

Y

 

 

KS

Orig

4.75

Y

 

Y

 

 

N

X

Exempt

KY

No refund

10.0

N

 

Y

 

 

N/A

 

 

LA

Orig/Print O

6.75

Y

Y

 

 

Y

 

 

ME

Orig

4.75

Y

 

Y

 

 

Y

 

 

MD

Orig

6.25

Y

 

Y

 

 

Y

 

 

MA

Orig

1.5--5.25

Y

Y/N

Y/N

X

 

Y

 

 

MI

Copies

1.5--4.0

Y

Y/N

Y/N

X

Y

N

 

 

MN

Orig

1.5--5.5

Y

Y/N

Y/N

X

 

T/L

 

 

MS

No refund

10.0

N

 

Y

 

 

N/A

 

 

MO

Orig

5.25

Y

 

Y

 

 

Y

 

 

MT

Orig

4.5

Y

 

Y

 

 

N

X

 

NE

Copies

1.54.5

Y

Y/N

Y/N

X

 

Y

 

 

NV

Orig

4.0

Y

 

Y

 

 

N

X

 

NH

Copies

3.75

Y

 

Y

 

 

N

X

 

NJ

N/A

0

Y

Only

N

 

 

N

X

 

NM

N/A

.50

Y

Only

N

 

 

Y

 

 

NY

Orig

4.25

Y

 

Y

 

Y

N

 

 

NC

Orig

5.25

Y

 

Y

 

 

Y

 

 

ND

No Refund

10.0

N

 

Y

 

 

N/A

 

 

OH

Copies

4.5

Y

 

Y

 

 

N

X

Exempt

OK

Copies

5.25

Y

 

Y

 

 

T/L

 

 

OR

No refund

10.0

N

 

-

 

 

N/A

 

 

PA

Copies

3.75

Y

 

Y

 

 

?

 

Exempt?

RI

No refund

10.0

N

 

Y

 

 

N/A

 

 

SC

Orig

4.75

Y

 

Y

 

 

Y

 

 

SD

N/A

.50-10.0

Y

Only

N

 

 

Y

 

 

TN

Keep file

4.75

Y

 

Y

 

 

N

.01/GAL

 

TX

Copies

1.0-4.0

Y

Y/N

Y/N

X

 

N

1.50 + (2%)

 

UT

Keep file

4.25

Y

 

Y

 

Y

 

 

VT

Orig

5.25

Y

 

Y

 

 

T/L

 

 

VA

Copies

1.25-5.25

Y

Y/N

Y/N

X

 

T/L

 

X

WA

Copies

4.75

Y

 

Y

 

 

Y

 

 

WV

Copies

4.50

Y

 

Y

 

Y

N

 

 

WI

Copies

5.25

Y

 

Y

 

 

T/L

 

 

WY

Copies

4.75

Y

 

Y

 

 

T/L

 

 

 

 

 

Reefer Fuel Tax Refund - Schedule & Guideline

Explanation for 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(to keep on file only) are required to be forwarded with the completed refund forms as support documents prior to receiving any refund from the designated state. There are also those states which give no reefer fuel tax refunds and are designated as such.

 

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 (10) meaning no refund. In general, 4.0-and lower are relatively easy; 4.25-5.00 require a moderate level of processing for refunds; 5.25-7.00 are difficult to get refunds and may require additional schedules be completed along with sales tax forms completion and permit numbers required; and last, 10.00 indicates no refunds. There are also a handful of states that have two numbers in this column. The number on the left represents the ease of getting the state tax credit at the pump; while the right hand number is the level if having to go through the refund process.

 

Credit State
The states designated with (Y) will credit/refund the state reefer fuel tax through some manner of process and/or procedure. (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).(Only) indicates the only process to get a credit is at the point-of-sale.

 

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. (Y/N) indicates that the state tax may be paid at the pump; or may be credited at the point-of-sale.

 

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/tractor and reefer/trailer). Sales tax is not refundable.

 

Sales Tax Reefer Only
The states require sales tax paid if reefer state fuel tax is refunded (Y). State signifies it is the responsibility of the truck line to pay the sales tax upon receipt of the state tax (T/L). (N/A) refers to those states that allow no refunds for reefer fuel 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 or proof of being an ICC carrier.