Post on 02-Jan-2016
Each year $ 35 Billion Collected in Taxes and Fees
Funds are returned to States Apportionments based on formulas Due to inconsistent laws and policies,
models are used Target is to arrive at amount of fuel used on
highway
Source % of Revenue
Fuel Taxes
Gasoline 18.4 ¢ per gallon 69 %
Special Fuels 24.4 ¢ per gallon 23 %
HVUT 2.5 %
Tire Taxes 1.0 %
Truck and Trailer Tax 4.5%
Based on FY 2010 information
Average State – 2%◦ 2% of Special Fuels = $ 160,000,000
1% Difference◦ $ 1,600,000
We know how much is collected, but we cannot attribute Federal receipts to individual States.
States report amounts monthly to FHWA◦ Total taxable gallons◦ Subtractions
Exemptions Refunds
◦ Need for comparative amounts ◦ Modeling
Based on third-party information May use State or modeled data
Without adjustment, IFTA purchase data would be credited to State of purchase
Need to report net IFTA transmittals on 551-M
Some States report both receipts and credits
Some States do not report data To simplify reporting, for FHWA purposes,
all IFTA activity is reported as Diesel
Find who in your State files FHWA 551-M report. We can provide the contact name
Make sure consistent data is reported Data is usually reviewed by State
Department of Transportation and Federal Highway Division Office (in each State Capitol)
In MAP-21, apportionments are more reliant on motor fuel data