\pjnwill00 R ej q*;3B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 xArial1 xArial&?'?(?)?M d,,"d,,??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm2/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_).+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)0.01._(* #,##0.0_);_(* \(#,##0.0\);_(* "-"?_);_(@_) 0.00000 0.00000.00063_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_)85_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_):7_(* #,##0.00000_);_(* \(#,##0.00000\);_(* "-"??_);_(@_) 0.0000E+00;\C 0.0000E+00;\? 0.000E+00;\? 0.00E+00;\? 0.0E+00;\? 0E+00;\? 0.000000 0.0000000 0.00000000 0.0000000000.00000E+00;\?NK@"........................................................................"#,##0" ";@" " \ \ \ \ @VS\ \ \ \ @"........................................................................"=:#,##0" ";\-#,##0" ";"-- ";@" "MJ#,##0" ";\-#,##0" ";"-- ";@" "QN#,##0.0" ";\-#,##0.0" ";"-- ";@" " \(General\) ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -GC C  C  C  C  C C C C C C C C C C C  C > C < C = C ; C  C  C  C  C  C  C  C  C  C  (C  C "8C "8C  (C 7"<C 7"<C 0 ,C 6 ,C 2 ,C 8C 8C 8C 8C : C : C : U} }  }  el@V@ 2gVB[EK e _ G J@ pSjh_Zy`CJOHDGQ]H^XRJTable 2.--State and Federal Gasoline Excise Tax Rates for Fiscal Year 2000 'State Total tax Excise taxAdditional tax )Notes( (in cents) (in cents) (in cents)*!~ "?~ "@~ "@~ #@$ Alabama [1]~ %2@~ %0@~ %@&Inspection fee$Alaska~ % @~ % @ % &$Arizona~ %2@~ %2@ %  &[2]$ Arkansas [3]~ %Ȟ@~ %3@~ %4@&Environmental surcharge $ California~ %2@~ %2@ %  &Sales tax applicable $Colorado~ %6@~ %6@ %  & $ Connecticut~ %@@~ %@@ %  & $Delaware~ %7@~ %7@ % / &'Plus 0.5 percent gross receipts tax [4] $District of Columbia~ %4@~ %4@ %  &$ Florida [5]~ %Ȕ@~ %@~ %@%&Sales tax added to excise [4]$Georgia~ %@~ %@ % (& Sales tax applicable (3 percent)$ Hawaii [1]~ %0@~ %0@ % &Sales tax applicable $Idaho~ %:@~ %9@~ %?&Clean water tax [6]$ Illinois [1]~ %(@~ %3@~ %>@3&+Sales tax applicable, environmental fee [2]$Indiana~ %.@~ %.@ %  &Sales tax applicable [2] $Iowa~ %4@~ %4@ % &$Kansas~ %4@~ %4@ %  &[3]$Kentucky~ %@~ %.@~ %a@ &[2,7]$ Louisiana~ %4@~ %4@ % & $Maine~ %6@~ %6@ % &$Maryland~ %7@~ %7@ % &$ Massachusetts~ %5@~ %5@ %  &[7]$Michigan~ %3@~ %3@ % &Sales tax applicable$ Minnesota~ %4@~ %4@ % &$ Mississippi~ %@~ %2@~ %D@&Environmental fee$Missouri~ %@~ %1@~ %@&Inspection fee$Montana~ %;@~ %;@ % & l!["I#h$q%a&a'b(K)\*[+I,_@-V.M/R0r1D2D3b4P5d6h7Q8Q9U@:2;<=G>?B $Nebraska~ %`@~ %@~ %V@ &Petroleum fee [4]!$ Nevada [5]~ !%8@~ !%8@ !% !&"$ New Hampshire~ "%8@~ "%2@~ "%Q@!"&Oil discharge cleanup fee#$ New Jersey~ #%%@~ #%%@ #% .#&&Plus a 2.75-percent gross receipts tax$$ New Mexico~ $%2@~ $%1@~ $%?$&Petroleum loading fee%$New York~ %% @~ %% @ %%  %&Sales tax applicable [2]&$North Carolina~ &%@6@~ &%6@~ &%?&&Inspection tax [7]'$ North Dakota~ '%5@~ '%5@ '% '& ($Ohio~ (%6@~ (%6@ (% (&Plus 3 cents commerical)$Oklahoma~ )%1@~ )%0@~ )%?)&Environmental fee*$ Oregon [5]~ *%8@~ *%8@ *% *&+$ Pennsylvania~ +%<@~ +%(@~ +%@+&Oil franchise tax,$ Rhode Island~ ,%=@~ ,%<@~ ,%?,&LUST tax-$South Carolina~ -%0@~ -%0@ -% -&.$South Dakota [5]~ .%6@~ .%6@ .%  .& /$ Tennessee [5]~ /%@~ /%4@~ /%a@+/&#Petroleum tax and environmental fee 0$Texas~ 0%4@~ 0%4@ 0% 0& 1$Utah~ 1%8@~ 1%8@~ 1%?1&2$Vermont~ 2%4@~ 2%3@~ 2%?!2&Petroleum cleanup fee [8]3$ Virginia [5]~ 3%1@~ 3%1@ 3%  3&[8]4$ Washington~ 4%7@~ 4%7@ 4% !4&0.5-percent privilege tax5$ West Virginia~ 5%Σ@~ 5%4@~ 5%P~@!5&Sales tax added to excise6$ Wisconsin [4]~ 6%(@~ 6%(@ 6%  6&[4]7$Wyoming~ 7%,@~ 7%*@~ 7%?7&LUST tax8$Federal~ 8%@~ 8%@~ 8%$@8& LUST tax [6]99999::::::::: : : : : :;+[1] Tax rates do not include local option taxes. In AL, 1 to 3 cents; HI, 8 to 11.5 cents; IL, 5 cents in Chicago and 6 cents in Cook County (gasoline only).<+[2] Carriers pay an additional surcharge equal to AZ, 8 cents; IL, 6.3 cents (gasoline), 6.0 cents (diesel); IN, 11 cents; KY, 2 percent (gasoline), 4.7 percent (diesel); and <<<<<<<<< < < < < <9=+1NY, 22.21 cents (gasoline), 23.21 cents (diesel).========= = = = = =>+[3] The Arkansas gasoline and gasohol tax rate increased to 20.5 cents on July 1, 2000, and the diesel tax rate increased to 22.5 cents on April 1, 2000. The Kansas tax >>>>>>>>> > > > > >,?+$increased by 1 cent on July 1, 2000.????????? ? ? ? ? ?@A BCDEBFGHiI N @P@R@@T@V@{@+s[4]Portion of the rate is adjustable based on maintenance costs, sales volume, or cost of fuel to State government.@@@@@@@@@ @ @ @ @ @}A+u[5] Local taxes for gasoline and gasohol vary from 5.5 cents to 17 cents. Plus a 2.07-cent-per-gallon pollution tax.AAAAAAAA A A A A AXB+P NV, 1.75 to 7.75 cents; OR, 1 to 2 cents; SD and TN, 1 cent; and VA, 2 percent.BBBBBBBBB B B B B BC+}[6] Tax rate is reduced by the percentage of ethanol used in blending (reported rate assumes the maximum 10-percent ethanol).CCCCCCCCC C C C C CD+[7] Tax rate is based on the average wholesale price and is adjusted quarterly. The actual rates are: KY, 9 percent; MA, 19.1 percent; and NC, 17.5 cents plus 7 percent.DDDDDDDDD D D D D DaE+Y[8] Large trucks pay a higher tax, VT-total 25 cents per gallon, VA-additional 3.5 cents.EEEEEEEEE E E E E ESF+KSOURCE: Compiled by Federation of Tax Administrators from various sources.FFFFFFFFF F F F F FeG-]SOURCE: IRS, Statistics of Income Bulletin, Winter 2000-2001, Publication 1136 (Rev. 2-2001).H,I,b@d@= X/"> "