Source: https://excisetaxhelp.com/state-excise-taxes
Timestamp: 2019-04-22 03:11:33+00:00

Document:
The Motor Fuel Tax Act (MFTA) was recently amended to impose tax on alternative fuels that are used to power motor vehicles. The change also requires certain persons who sell or use alternative fuels to become licensed, file tax returns and pay tax on the alternative fuel. This change takes effect on January 1, 2017.
As a practical matter, this means that any person who intends to sell alternative fuel or operate as a commercial user of alternative fuel that will be used to power a motor vehicle must become licensed as an Alternative Fuel Dealer or an Alternative Fuel Commercial User in order to do so in 2017.
Alternative fuels are defined in the MFTA to include natural gas, compressed natural gas (CNG), liquefied natural gas (LNG), liquefied petroleum gas (LPG), hydrogen, hydrogen compressed natural gas (hythane) and others.
· A completed copy of enclosed Form 3712 (Michigan Motor Fuel Tax License Application). A copy of your company’s most current financial statement. The statutorily‐mandated, 1‐time license application fee.
Send the forms and fee to the Michigan Department of Treasury, Special Taxes Division, P.O. Box 30474, Lansing, MI 48909-7974.
If you have any questions, please contact the Motor Fuel Tax Unit at (517) 6364600 for further assistance. You can also review the FAQs located on the Michigan Department of Treasury’s website.
OH - Liability for Payment of the Wine and Mixed Beverage Tax.
For the purpose of this rule, "bottled" wine or mixed beverage is deemed to be that beverage which has been placed in the bottle or other container in which it will be sold or distributed to the ultimate consumer. If wine is bottled in this state in an internal revenue bonded warehouse, the bottler becomes liable for payment of the tax levied thereon upon removal of such wine from said warehouse. If wine is bottled in this state other than in an internal revenue bonded warehouse, the bottler becomes liable for payment of the tax levied thereon upon bottling of such wine. If wine or mixed beverage which has been bottled in an internal revenue bonded warehouse outside this state is transferred to a like warehouse in Ohio, the consignee becomes liable for payment of the tax levied thereon upon removal from the Ohio warehouse. If mixed beverage is bottled in this state, the bottler becomes liable for payment of the tax levied thereon upon transfer of ownership, for valuable consideration, to a wholesaler or retailer. If wine or mixed beverage which has been bottled outside this state is imported into Ohio other than into an internal revenue bonded warehouse, the first consignee thereof in this state becomes liable for payment of the tax levied thereon upon receipt or possession of such wine or mixed beverage. Every permit holder who becomes liable for payment of the tax levied on wine or mixed beverage must report and pay such tax to the department of taxation on or before the eighteenth day of the month immediately following that month in which such liability was incurred. Those permit holders whose authority to deal in alcoholic beverage is limited to a B-2 liquor permit are hereby relieved of the requirement of filing the tax returns provided for in Section 4303.33(F) of the Revised Code.
A taxpayer is allowed credit expended on or after July 1, 2015, and before June 30, 2017 for the purchase of heavy-duty vehicle (HDV) not to exceed $20,000.00 per vehicle Please see instructions and qualifications below to apply for your tax credit.
88.02.550. Registration and display of registration number and decal required — Exemptions.
located upon the waters of this state for these services.
for vessels owned in the United States.
A. In addition to all other taxes, there is levied and shall be collected by the department a tax on the purchase on an Indian reservation of cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco at the rates prescribed by sections 42-3251 (2 cents on each cigarette, 4.5 cents per ounce or major fraction of an ounce on smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, 1.1 cents per ounce or fractional part of an ounce on all cavendish, plug or twist tobacco, 8.9 cents on each twenty small cigars or fractional part weighing not more than three pounds per thousand, 4.4 cents on each three cigars when manufactured to retail at not more than 5 cents each, 4.4 cents on each cigar when manufactured to retail at more than 5 cents each) and 42-3251.01 a tax of one and one-half times the tax prescribed in section 42-3251 on January 1, 2002.
B. The department shall deposit, pursuant to sections 35-146 and 35-147, monies levied and collected pursuant to subsection A of this section in the tobacco tax and health care fund established by section 36-771 and the tobacco products tax fund established by section 36-770 for use as prescribed by title 36, chapter 6, article 8.
difference between the rate prescribed by subsection A of this section and the tax imposed by the Indian tribe.
2. Equal to or greater than the tax prescribed by subsection A of this section, then the rate of tax under this article is zero.
A. In addition to all other taxes provided by law, a tax of eighteen cents per gallon is imposed on motor vehicle fuel possessed, used or consumed in this state.
paragraph 1 of this subsection.
gallon, except that there is no use fuel tax on alternative fuels.
C. The motor vehicle fuel and use fuel taxes imposed pursuant to this section and the aviation fuel taxes imposed pursuant to section 28-8344 are conclusively presumed to be direct taxes on the consumer or user but shall be collected and remitted to the department by suppliers for the purpose of convenience and facility only. Motor vehicle fuel, use fuel and aviation fuel taxes that are collected and paid to the department by a supplier are considered to be advance payments, shall be added to the price of motor vehicle fuel, use fuel or aviation fuel and shall be recovered from the consumer or user.
delivery to a destination in this state.
2. Is removed, as measured by invoiced gallons, from the bulk transfer terminal system or from a qualified terminal in this state.
E. If motor fuel is removed from the bulk transfer terminal system or from a qualified terminal or is imported into this state, the original removal, transfer or importation of the motor fuel is subject to the collection of the tax. If this motor fuel is transported to another qualified terminal or reenters the bulk transfer terminal system, the subsequent sale of the motor fuel on which tax has been collected is not subject to collection of an additional tax if proper documentation is retained to support the transaction.
state in which it is received for storage, accumulation, sale, processing, or for any purpose whatsoever.
c. “Person” means individuals, corporations, firms, and associations of whatever form.
d. “Processing” shall not include hulling, cleaning, drying, grading, or polishing.
one-fourth mill per bushel upon all grain as herein defined so handled.
preceding year, or part thereof, and shall assess the amount herein provided to such person under the provisions of this section.
computed amount thereof shall constitute the tax to be assessed.
a. “Biodiesel blended fuel”, “diesel fuel”, and “retail dealer” mean the same as defined in section 214A.1.
b. “Motor fuel pump” means the same as defined in section 214.1.
c. “Sell” means to sell on a retail basis.
d. “Tax credit” means a biodiesel blended fuel tax credit as provided in this section.
2. For purposes of this section, biodiesel blended fuel is classified in the same manner as provided in section 214A.2.
3. The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a biodiesel blended fuel tax credit for each tax year that the taxpayer is eligible to claim a tax credit under this subsection.
(2) The retail dealer complies with requirements of the department established to administer this section.
4. For a retail dealer whose tax year is on a calendar year basis, the retail dealer shall calculate the amount of the tax credit by multiplying a designated rate by the retail dealer’s total biodiesel blended fuel gallonage as provided in section 452A.31 which qualifies under this subsection.
a. In order to qualify for the tax credit, the biodiesel blended fuel must be classified as B-5 or higher as provided in paragraph “b”.
(a) Until December 31, 2017, for biodiesel blended fuel classified as B-5 or higher, the designated rate is four and one-half cents.
(b) This subparagraph (1) is repealed on January 1, 2019.
(a) For biodiesel blended fuel classified as B-5 or higherbut not as high as B-11, the designated rate is three and one-half cents.
(b) For biodiesel blended fuel classified as B-11 or higher, the designated rate is five and one-half cents.
who will calculate the tax credit on December 31 of that calendar year as provided in subsection 4.
the same manner as a retail dealer who will calculate the tax credit on the following December 31 as provided in subsection 4.
6. Any credit in excess of the retail dealer’s tax liability shall be refunded. In lieu of claiming a refund, the retail dealer may elect to have the overpayment shown on the retail dealer’s final, completed return credited to the tax liability for the following tax year.
7. An individual may claim the tax credit allowed a partnership, limited liability company, S corporation, estate, or trust electing to have the income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings of the partnership, limited liability company, S corporation, estate, or trust.
8. This section is repealed January 1, 2025.
The regulation further describes the Other Tobacco Products (OTP) wholesale cost definition, and provides alternative methods for estimating or calculating wholesale costs. Lastly, it clarifies that only current-year tobacco product prices may be used to determine the OTP tax rate for the next fiscal year.
Section 4076. Wholesale Cost of Tobacco Products.
to participate in the transaction.
prompt payment, payment in cash, bulk purchases, related-party transactions, or "preferred-customer" status.
tobacco products that will not be subject to any additional processing before first distribution in the state.
(1) If finished tobacco products are purchased by a distributor from a supplier in an arm'slength transaction, the "wholesale cost"
allowances, the cost of labor, any direct (including freight-in) and indirect overhead costs, and any federal excise and/or U.S.
transportation charges for shipment of finished tobacco products as defined in subdivision (a)(3).
reported by the distributor may be determined using any of the methods provided in subdivision (c).
distributor may be determined using any of the methods provided in subdivision (c).
(c) Alternative methods of estimating or calculating wholesale cost.
The following resources or methods may be used.
the distributor's or a similarly situated distributor's profit.
distributors, with appropriate adjustments to such costs as indicated by all the facts and circumstances.
indicated by all the facts and circumstances, plus a reasonable estimate of the supplier's profit.
such price as indicated by all the facts and circumstances.
(E) Additional methods not mentioned above, with Board approval.
(d) Sales not made at arm's-length.
Revenue and Taxation Code section 30010, and entities under their control or between commonly controlled entities.
shipment from the supplier to the distributor.
methods discussed in subdivision (c) may be used to determine the correct wholesale cost.
costs, the costs of all U.S. Customs fees and federal excise taxes paid or incurred by E with respect to such tobacco products.
each separate unit as calculated by a method discussed in subdivision (c).
calculate the wholesale cost, Distributor H must add the three percent discount to the price paid for the products.
(f) Rate Setting. The Board's annual determination of the rate of tax that applies to other tobacco products shall be made based on the wholesale cost of tobacco products as of March 1 of the current calendar year and shall be effective during the next fiscal year, beginning July 1.
(a) The shipment of wine to residents of this Commonwealth shall be governed by this section.
(b) Notwithstanding any other provision of this act or law, a person licensed by the board or another state or country as a producer of wine and who obtains a direct wine shipper license as provided for in this section may ship up to thirty-six cases of up to nine liters per case in a calendar year of any wine on the order of any resident of this Commonwealth who is at least twenty-one (21) years of age for such resident’s personal use and not for resale.
(c) Each month, the board shall publish on the Internet a list of all classes, varieties and brands of wine available for sale in the Pennsylvania Liquor Stores.
(2) Pay a registration fee of two hundred fifty dollars ($250).
(4) Provide documentation which evidences that the applicant has obtained a sales tax license from the Department of Revenue.
(2) Report to the board each year the total of wine shipped to residents of this Commonwealth in the preceding calendar year.
audit of the direct wine shipper’s records upon request.
purposes of enforcement of this section and any related laws, rules or regulations.
(iv) The wine excise tax imposed under subsection (j).
(8) Annually renew its license by paying a renewal fee of two hundred fifty dollars ($250).
(f) Any person who resells wine obtained under this section commits a misdemeanor of the second degree. A person convicted of selling or offering to sell any wine in violation of this section shall, in addition to any other penalty prescribed by law, be sentenced to pay a fine of four dollars ($4) per fluid ounce for each container of wine found on the premises where the sale was made or attempted. The amount of fine per container shall be based on the capacity of the container when full, whether or not it is full at the time of sale or attempted sale. All wine found on the premises shall be confiscated. The prohibition on reselling wine shall not apply to any entity who is licensed to resell wine and who acquires the wine from a limited winery licensed under section 505.2.
(g) The board may promulgate such rules and regulations as are necessary to implement and enforce the provisions of this section.
(h) The board shall submit annual reports to the Appropriations Committee and the Law and Justice Committee of the Senate and to the Appropriations Committee and the Liquor Control Committee of the House of Representatives summarizing the number of direct shipper licenses issued by the board and the quantity of wine sold by direct wine shippers pursuant to this section.
(k) Receipts from the tax under subsection (j) shall be deposited into the General Fund. Annually, the board shall allocate the amount of one million dollars ($1,000,000) for the purpose of awarding grants under section 488.1.
(2) permit the board and the enforcement bureau, or their designated representatives, to inspect the records under section 513.
This bill, introduced by Assembly Members O'Donnell and Brough, would modify the percentage of gasoline required to be in gasohol. It recently passed the 2nd Committee and is now being debated in the 2nd Chamber. Senate Committee on Appropriations Senator Ricardo Lara, Chair for the 2015 - 2016 Regular Session issued a report summary of the proposed law and its potential impact. The report can be downloaded at https://leginfo.legislature.ca.gov/faces/billAnalysisClient.xhtml?bill_id=201520160AB2127. I've provided parts of the Senate Committee report below.
Summary: AB 2127 would increase the allowable percentage of gasoline that may be included in E85 fuel blend from 15% to 18%, and make a corresponding change to the definition of “gasohol” to mean all blends of gasoline and alcohol that contain more than 18% gasoline (instead of 15%). These changes would only remain in effect until January 1, 2022.
Background: The Motor Vehicle Fuel Tax (MVFT) Law imposes a $0.30 per gallon excise tax for the privilege of distributing motor fuel. The tax is imposed on the removal of gasoline at the refinery or terminal rack when it enters the state and upon sale to an unlicensed person. Under existing law, “gasohol" fuel, defined as all blends of gasoline and alcohol containing more than 15% gasoline, is subject to the $0.30 per gallon excise tax, whereas blends of gasoline and alcohol containing less than 15% gasoline is subject to the Use Fuel Tax (UFT) Law.
UFT Law imposes an excise tax of $0.18 per gallon on fuel used. The law defines “fuel” to include any combustible gas or liquid used in an internal combustion engine for propulsion on the highway except fuel taxed as a motor vehicle fuel (gasoline) or diesel fuel. UFT Law also defines gasohol as all blends of gasoline and alcohol containing more than 15% gasoline. An exception to the rate of $0.18 per gallon is the $0.09 per gallon rate imposed on ethanol and methanol blends containing up to 15% gasoline, known as an E85 blend.
Existing law provides for a refund of the gasoline excise tax if a person who buys and uses gasoline for the purposes of producing a blended fuel, such as E85, when that fuel is taxed as a use fuel. For instance, a fuel blender who purchases fuel at the refinery or terminal rack and pays the $0.30 per gallon excise tax, then blends the gasoline “below the rack” and sells it as E85, where it is taxed at the UFT rate of $0.09 per gallon, is eligible for a refund on the difference between the $0.30 and $0.09 per gallon rate.
Revise the definition of “gasohol” for purposes of the MVFT Law to mean all blends of gasoline, and alcohol containing more than 18% of gasoline (from 15%) until January 1, 2022.
Specify that the excise tax imposed on ethanol or methanol containing no more than 18% gasoline or diesel fuels (rather than 15%) shall be half the amount imposed on fuel used, for purposes of the UFT Law, until January 1, 2022.
Staff Comments: This bill would increase the allowable percentage of gasoline that may be included in an E85 fuel blend from 15% to 18%. This would result in both an increase in amounts E85 fuels that can be taxed at the discounted UFT rate of $0.09 per gallon (instead of $0.18 per gallon) and an increase in refunds of MVF taxes paid by blenders. As the amount of gasoline blended into E85 increases, the state experiences a revenue loss from decreased UFT tax revenues. This also increases the amount of refunds to blenders. Using historical E85 blended fuel volumes from the past three fiscal years, the BOE estimates combined revenue losses (from both increased refunds and decreased gas tax revenues) of $79,456 in 2012-13, $113,858 in 2013-14, and $102,093 in 2014-15, or an average loss of about $98,000 annually. To the extent the industry changes production methods and volumes and blends more E85 at the rack, rather than below the rack, the revenue impacts could grow.
(a) (1) (A) (i) There is levied an excise tax at the rate of eight and one-half cents (81/2cent(s)) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.
gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.
taxes levied by this section and shall remain effective.
in this state, to be computed in the manner set forth in this section.
(5) Sales of distillate special fuel utilized in propelling jet aircraft.
(c) A licensed first receiver shall not sell untaxed distillate special fuel to another licensed first receiver or pipeline importer, unless a specific exemption is available under subsection (b) of this section.
four cents (4cent(s)) per gallon upon all distillate special fuel subject to the taxes levied in this section and § 26-56-502.
by law for the levying, collection, reporting, and payment of the other distillate special fuel taxes under Arkansas law.
(e) (1) (A) In addition to the taxes levied on distillate special fuel in this section and §§ 26-56-502 and 26-56-601, there is levied an excise tax of two cents (2cent(s)) per gallon upon all distillate special fuel subject to the taxes levied in this section and §§ 26-56-502 and 26-56-601.
additional tax due under § 26-56-214.
(f) The additional taxes collected under this section are special revenues and shall be distributed as set forth in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., subject to any requirements for the repayment of bonds issued under the Arkansas Highway Financing Act of 1999, § 27-64-201 et seq., the Arkansas Interstate Highway Financing Act of 2007, § 27-64-401 et seq., and the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq.
(g) The taxes collected under subdivision (a)(1)(A)(ii) of this section shall be distributed as provided in § 26-56-221.
Licensee's mailing address of record.
date while it completes the renewal licensing process.
administratively continue the license beyond the expiration date while it completes the renewal licensing process.
must submit a copy of the local jurisdiction's written acknowledgment of receiving the approval with the application for renewal.
5. Each Owner must be fingerprinted at the Division's discretion.
seven days of receiving the application for renewal.
B. Failure to Receive a Notice for License Renewal . Failure to receive a Notice for License Renewal does not relieve a Licensee of the obligation to renew all licenses as required.
C. If License Not Renewed Before Expiration or Administratively Continued . A license is immediately invalid upon expiration if the Licensee has not filed a renewal application and remitted all of the required fees.
application process and investigate the extent to which the Licensee operated with an expired license.
1. Issuance of licenses. The bureau may issue manufacturer licenses to distill, rectify, brew or bottle spirits, wine or malt liquor to distillers, rectifiers, brewers, bottlers and wineries operating under federal law and federal supervision.
2. Manufacturers. The following provisions apply to brewery, small brewery, winery, small winery, distillery and small distillery licensees.
(3) By the public if the holder of the license pays the excise tax on the product sampled according to section 1652.
premises where liquor is produced by the licensee.
and distribution provisions of this Title.
licensee for consumption off the licensed premises.
consumption off the premises under chapter 5.
shall maintain a record of liquor samples subject to a charge and maintain those records for a period of 2 years.
H. A small winery or small brewery licensee shall keep and maintain complete records on all sales to a retail licensee.
premises at the retail premises.
distillery, in addition to other liquor permitted to be sold under the retail license, to be consumed on the premises.
related to the retail license.
(4) A distillery or small distillery must meet the requirements of subsection 5, paragraph E.
subsection 5, paragraph B, subparagraph (3) may also display up to 25 bottles of liquor produced by the licensee.
3. Breweries; small breweries. Except as otherwise provided in this section, the following provisions apply to breweries and small breweries.
A. A holder of a brewery license may produce more than 50,000 gallons of malt liquor per year.
B. A holder of a small brewery license may produce not more than 50,000 gallons of malt liquor per year.
50,000 gallons in one year, the bureau may renew that holder’s small brewery license for only one additional year.
without selling to a wholesale licensee.
liquor to be consumed off the premises under the conditions specified in this paragraph.
(2) Malt liquor must be dispensed in bottles provided by and with labels unique to the brewery of 32 to 64 ounces in volume.
(3) No more than 6 bottles may be prefilled at any one time.
(4) A deposit may be charged per bottle. Bottles sold under this paragraph are not subject to Title 38, chapter 33.
(5) The bottle in which the malt liquor is dispensed must be sealed by the licensee with a seal that is tamper-evident.
(6) Malt liquor dispensed in accordance with this paragraph must be consumed off the premises.
receipt with a time stamp that indicates time of purchase.
(8) Sale of malt liquor from the on-premises establishment for off-premises consumption may not be made after 10:00 p.m.
The bureau may adopt rules to enforce this paragraph. Rules adopted in accordance with this paragraph are routine technical rules in accordance with Title 5, chapter 375, subchapter 2-A.
4. Wineries; small wineries. Except as otherwise provided in this section, the following provisions apply to wineries and small wineries.
A. A holder of a winery license may produce more than 50,000 gallons per year of wines, sparkling wines and fortified wines.
B. A holder of a small winery license may produce not more than 50,000 gallons per year of wines, sparkling wines and fortified wines.
1361, the licensee may sell its products directly to a retail licensee under this paragraph without selling to a wholesale licensee.
licensed locations but may conduct all activities permitted by this section at the additional licensed locations.
and fortified wine produced at the small winery may not exceed 50,000 gallons per year.
For purposes of this subsection, “fortified wine” means wine to which spirits have been added as long as the resulting liquor does not exceed 24% alcohol by volume.
A. A holder of a distillery license may distill, rectify, blend and bottle more than 50,000 gallons of spirits per year.
gallons in one year, the bureau may renew that holder’s small distillery license for only one additional year.
additional licensed locations but may conduct all activities permitted by this section at the additional licensed locations.
bottling spirits from the United States Department of the Treasury, Alcohol and Tobacco Tax and Trade Bureau.
establishment for the sale of liquor to be consumed on the premises at the distillery.
is owned exclusively by the holder of the in-state manufacturer license.
(2) All records of the manufacturer license must be kept separate from the records of the retail licensee.
in accordance with paragraph D and repurchased by the distillery or small distillery.
amount of state liquor tax due as prescribed by chapter 65, to the bureau in a manner prescribed by the bureau.
liquor tax due as prescribed by chapter 65, to the bureau in a manner prescribed by the bureau.
6. Tenant brewer. Except as otherwise provided, the following provisions apply to a tenant brewer license under which the holder of a tenant brewer license may produce malt liquor at the manufacturing facility of another brewer, referred to in this subsection as “the host brewer,” licensed by the bureau under subsection 3.
that authorizes a tenant brewer to use the facilities and equipment of a host brewer.
manufacturing on its own premises independently.
D. A tenant brewer is governed by the provisions of subsection 3 except for the privileges granted under paragraph C.
E. A tenant brewer may not brew or produce malt liquor for another brewer or certificate of approval holder.
G-1. Licenses issued under subsection 3 may allow for up to 9 tenant brewers at a time at the manufacturing facility of a host brewer.
tenant brewer in the production of malt liquor and which employees are working on production of the tenant brewer’s product.
Trade Bureau authorizing the tenant brewer to engage in an alternating proprietorship.
7. Tenant winery. Except as otherwise provided, the following provisions apply to a tenant winery license under which the holder of a tenant winery license may produce wine at the manufacturing facility of another winery, referred to in this subsection as “the host winery,” licensed by the bureau under subsection 4. This subsection applies to hard cider produced by a manufacturer licensed as a winery or small winery under subsection 4.
Alcohol and Tobacco Tax and Trade Bureau that authorizes a tenant winery to use the facilities and equipment of a host winery.
D. A tenant winery may not produce wine or hard cider for another winery or certificate of approval holder.
F. A license issued under subsection 4 may allow for up to 9 tenant wineries at a time at the manufacturing facility of a host winery.
Bureau authorizing the tenant winery to engage in an alternating proprietorship.
"Ethanol gallonage" means the total number of gallons of ethanol which the retail dealer sells from motor fuel pumps during a determination period. For example, 10,000 gallons of ethanol blended gasoline formulated with a 10 percent by volume of ethanol sold during a determination period results in an ethanol gallonage of 1,000 (10,000 gallons times 10%).
"Gasoline gallonage" means the total number of gallons of gasoline sold by the retail dealer during a determination period.
701-52.31(422) Biodiesel blended fuel tax credit. Effective for tax years beginning on or after January 1, 2006, a retail dealer of biodiesel blended fuel may claim a biodiesel blended fuel tax credit. "Biodiesel blended fuel" means a blend of biodiesel with petroleum-based diesel fuel which meets the standards provided in Iowa Code section 214A.2. The biodiesel blended fuel must be formulated with a minimum percentage of 2 percent by volume of biodiesel, if the formulation meets the standards provided by Iowa Code section 214A.2, to qualify for the tax credit for gallons sold on or after January 1, 2006, but before January 1, 2013. For gallons sold on or after January 1, 2013, but before January 1, 2018, the biodiesel blended fuel must be formulated with a minimum percentage of 5 percent by volume of biodiesel, if the formulation meets the standards provided by Iowa Code section 214A.2, to qualify for the tax credit.
For gallons sold during the 2013 to 2017 calendar years, the tax credit equals four and one-half cents multiplied by the qualifying number of biodiesel blended fuel gallons that have a minimum percentage of 5 percent by volume of biodiesel.
A. An excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of one and one-quarter percent. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
B. 1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the state of California, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on the operative date of the ordinance codified in this chapter, applicable to use taxes, are adopted and made a part of this section as though fully set forth in this chapter.
2. Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state of California is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this county for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the state of California; nor shall the name of the county be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the county or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the state of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provisions of that Code; and in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted, and the name of the county shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 nor in the definition of that phrase in Section 6203.
c. In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempt from eighty (80) percent of the tax.
An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on or after the effective date of this section for storage, use or other consumption in the City at the rate of one (1%) percent of the sales price of the property.
Notwithstanding the foregoing provisions of this subsection, where the sales price of tangible personal property purchased for storage, use or other consumption in the City pursuant to a contract of sale actually executed in good faith prior to July 1, 1956, includes Alameda City sales or use tax, the rate of tax applied shall be that rate in effect when the contract is executed.
1. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.
2. The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any City and County, County, or City in this State.
3. The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
4. In addition to the exemptions provided in Sections 6366 and 6266.1 of the Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government.
§ Sec. 3-56.5 Imposition and Rate of Use Tax.
a. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on or after the operative date of this section, for storage, use or other consumption in the City at the rate of ninety-five one hundredths of one (.95%) percent of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made.
b. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Code, as amended and in force and effect on July 1, 1956, applicable to use taxes are hereby adopted and made a part of this subsection as though fully set forth herein.
c. Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this paragraph shall be deemed to require the substitution of the name of this City for the word State when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the City be substituted for that of the State in any section when the result of that substitution would require action to be taken by or against the City or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this section; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the provisions of that Code; and in addition, the name of the City shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted, and the name of the City shall not be substituted for the word State in the phrase "retailer engaged in business in this State" in Section 6203 nor in the definition of that phrase in Section 6203.
2. The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any City and County, County or City in this State.
3. The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California.
4. The use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City.
3. In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carrier of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government.
Codified through Ordinance No. 13, Series of 2016, adopted June 1, 2016. Commencing January 1, 2015, there is hereby levied an excise tax in the amount of five (5) percent of the market rate of retail marijuana, upon the sale or transfer of retail marijuana from a retail marijuana cultivation facility within the City of Rifle to a retail marijuana product manufacturing facility, a retail marijuana store, another retail marijuana cultivation facility or any other purchaser or transferee, within or without the City of Rifle. As used in this Article, the "market rate of retail marijuana" means the amount determined by the State of Colorado pursuant to C.R.S. 39-28.8-101, as that statute may be amended, as the average price of unprocessed retail marijuana. All revenues from the tax shall be deposited in the general fund.
§ Sec. 4-7-30 Licensing and reporting procedures.
(3) The business holds a valid retail marijuana cultivation license from the City pursuant to Article IX of Chapter 6 of this Code.
The tax license may be canceled or revoked by the City as provided in Section 6-2-60 of this Code.
(b) Whenever a business entity that is required to be licensed under this Article is sold, purchased, or transferred, so that the ownership interest of the purchaser or seller changes in any respect, the purchaser shall obtain a new tax license.
(c) Every person engaged in the retail marijuana cultivation business in City shall keep books and records according to the standards of the Finance Director and subject to the Finance Director's right to audit pursuant to the procedures set forth in Article II of Chapter 4 of this Code.
(d) The provisions set forth in Article II of Chapter 4 of this Code regarding administration, tax overpayments, tax deficiencies, taxpayer's remedies, and enforcement shall all apply to retail marijuana excise taxation by the City.
§ Sec. 4-7-50 Lien on property.
If any person fails to pay the excise tax when due, the Finance Director may issue a notice of lien on the real and personal property of the taxpayer following the provisions of Sections 4-2-400 through 4-2-460 of this Code.
(a) An excise tax is assessed and shall be collected by the division equal to three-fourths of one cent ($.0075) per one hundred (100) milliliters (3.4 ounces) or fraction thereof on wine, two and one-half cents ($.025) per one hundred (100) milliliters (3.4 ounces) or fraction thereof on spirituous liquors and one-half cent ($.005) per liter (33.8 ounces) or fraction thereof on malt beverages. The appropriate excise tax shall be collected on all alcoholic or malt beverages sold, offered for sale or use in this state.
(b) It is unlawful for any licensee to receive or possess any alcoholic or malt beverage upon which state excise taxes have not been paid.
(c) Any licensee or permittee who violates subsection (b) of this section is guilty of a misdemeanor and upon conviction shall be fined not more than five hundred dollars ($500.00), imprisoned for not more than one (1) year, or both.
(d) No person shall, without authorization from the division or by law, personally transport alcoholic liquor or malt beverages into Wyoming for sale, use or consumption in the state when the applicable state excise tax has not been paid. No person shall import or transport at any given time more than three (3) liters of alcoholic liquor excluding wine, nine (9) liters of wine or five (5) gallons of malt beverage for the personal use of the possessor into Wyoming if the applicable state taxes have not been paid. This subsection shall not apply to a person importing manufactured wine in accordance with the provisions of W.S. 12-2-204.
(e) Any person importing or transporting alcoholic liquor in violation of subsection (d) of this section is guilty of a misdemeanor. All alcoholic liquor or malt beverages illegally imported or transported shall be forfeited and delivered to the division for disposition as inventory stock.
(R) Kerosene. All kerosene kept, offered, exposed for sale, or sold shall be identified as such and will include, with the word "kerosene," an indication of its compliance with the standard specification adopted by the "American Society for Testing and Materials, Specification Number D-3699" , volume 15.02 (2003) in effect on the effective date of this rule and incorporated herein by reference.
(S) Gasoline-alcohol blends. Documentation for dispenser labeling purposes: The retailer must be provided, at the time of delivery of the fuel, on an invoice, bill of lading, shipping paper, or other documentation, the presence and maximum amount of ethanol, methanol, or any combination of ethanol/methanol (in terms of per cent by volume) contained in the fuel. This documentation is only for dispenser labeling purposes; it is the responsibility of any potential blender to determine the total oxygen content of the motor fuel before blending.
(1) Quantity: All liquefied petroleum gases, including but not limited to propane, butane, and mixtures thereof, shall be kept, offered, exposed for sale, or sold by the pound, metered cubic foot of vapor (defined as one cubic foot at sixty degrees Fahrenheit), or cubic meter, or the gallon (defined as two hundred thirty-one cubic inches at sixty degrees Fahrenheit). All metered sales by the gallon, except those using meters with a maximum rated capacity of twenty gallons per minute or less, shall be accomplished by use of a meter and device that automatically compensates for temperature.
(2) Sale by weight; marking required: When liquefied petroleum gas is sold or offered for sale at retail by weight, in portable containers, the tare weight of the container shall be plainly and conspicuously marked on the outside of the container or on a label firmly attached thereto. Tare weight shall not be construed to include the valve protecting cap, which shall be removed when weighing. It is unlawful to sell or offer or expose for sale liquefied petroleum gas in packages or containers which do not bear a statement as to tare weight as required by this paragraph, or which packages or containers bear a false statement as to tare weight, provided packages intended to be used only once and clearly marked with the statement "not refillable" are exempt from this tare weight requirement.
(3) Refilling; credit: Liquefied petroleum gas, when sold by refilling of a container or an exchange of containers (the vendor shall give the purchaser full credit for the unused liquid remaining in a container being exchanged or refilled). Exempt from this requirement are all lift truck motor fuel cylinders, one-hundred-pound cylinders used for construction purposes, and any cylinders less than forty pounds that are exchanged rather than refilled when the purchaser is notified that no refilling credit will be given. This notification shall be accomplished by way of an appropriate sign or written agreement.
(4) Service charge and unit price: If the vendor charges the purchaser for the labor involved in refilling a container of one hundred pounds or less, the vendor must display the amount of the service charge and the unit price at which the product is offered for sale. The service charge and unit price shall be conspicuously displayed so it may be observed from some reasonable customer position.
(5) Delivery ticket or sales invoice: An invoice shall be submitted to the purchaser showing the quantity of liquefied petroleum gas sold, expressed in pounds, gallons, cubic feet, or other unit approved by the department of agriculture and the unit price of the product. When vapor meters reading in approved units other than cubic feet are used, the invoice shall clearly indicate to the purchaser a factor to convert to gallons. When a nonautomatic temperature-compensated meter is used, all retail or wholesale sale tickets shall show metered gallons, the temperature of the product at the time of delivery and the corrected gallonage to sixty degrees Fahrenheit. When an automatic temperature-compensated meter is used, all retail or wholesale sale tickets shall show the metered gallonage corrected to sixty degrees Fahrenheit.
Pursuant to the authority of Iowa Code sections 17A.3, 421.14, and 452A.59, the Department of Revenue proposes to amend Chapter 68, “Motor Fuel and Undyed Special Fuel,” Iowa Administrative Code.
The proposed amendment is necessary to implement changes to the tax rates on Motor fuels effective July 1, 2016.
(1) (a) (I) Except as provided in subparagraph (I.5) of this paragraph (a), the taxable value of every item of Class A or Class B personal property greater than sixteen thousand pounds declared empty vehicle weight shall be the actual purchase price of such property. Such price shall not include any applicable federal excise tax, including the excise tax on the first retail sale of a heavy truck, trailer, or tractor for which the seller is liable, transportation or shipping costs, or preparation and delivery costs. The taxable value of every item of Class A or Class B personal property less than or equal to sixteen thousand pounds declared empty vehicle weight shall be seventy-five percent of the manufacturer's suggested retail price.
(I.5) (A) The taxable value of every item of Class A or Class B personal property greater than sixteen thousand pounds declared empty vehicle weight that meets the definition of category 4, category 4 A, category 4 B, category 4 C, category 7, category 7 A, and category 9 trucks as defined in section 39-22-516.8, C.R.S., is seventy-five percent of the actual purchase price of such property.
(B) This subparagraph (I.5) is repealed, effective December 31, 2026.
(II) For the purposes of this section, the actual purchase price used to set taxable value shall be the price of the vehicle when the vehicle is initially purchased at the retail level by a person who intends to put the vehicle into initial use. The taxable value shall not change for the life of the vehicle.
(III) For the purposes of this section, "actual purchase price" means the gross selling price, including all property traded to the seller in exchange for credit toward the purchase of a vehicle.
(b) Every licensed motor vehicle dealer in Colorado shall furnish on the application for title the manufacturer's suggested retail price and the actual purchase price on each new motor vehicle sold and delivered in Colorado.
(c) If a motor vehicle purchased outside Colorado is registered for the first time in Colorado and neither the manufacturer's suggested retail price nor the actual purchase price is available, the agent of the department shall establish the taxable value of such vehicle through the use of a compilation of values furnished by the department.
(3) The owner of any Class A personal property shall file a list with the department describing each item owned, reciting the year of manufacture or model designation, and stating the original sale price of any mounted equipment mounted on or attached to such item after its manufacture or first retail sale. As soon thereafter as practicable, the department shall compute the annual specific ownership tax payable on each item shown on such list and shall send to the owner a statement showing the aggregate amount of specific ownership tax payable by such owner.
(4) In computing the amount of annual specific ownership tax payable on an item of Class A or Class B personal property, the department may take into account the length of time such item may be operated in intrastate or interstate commerce within Colorado, giving due consideration to any reciprocal agreements concerning general property taxation of such item as may exist between Colorado and other states, and also to the number of miles traveled by such item in each state.
(5) The annual specific ownership tax on Class A personal property shall become due and payable to the department on the last day of the month at the end of each twelve-month registration period and shall be renewed, upon application by the owner and payment of required fees, no later than one month after the date of expiration.
(6) The aggregate amount of specific ownership taxes to be collected by the department on Class A personal property during a registration period shall be apportioned to each county of the state in the proportion that the mileage of the state highway system located within the boundaries of each county bears to the total mileage of the state highway system.
(7) The department shall transmit all specific ownership taxes collected on items of Class A and Class F personal property to the state treasurer and shall advise the treasurer on the last day of each month of the amounts apportioned to each county from the preceding month's collections. The state treasurer shall pay such amounts to the respective treasurers of each county.
(b) (I) In lieu of paying the specific ownership tax required in paragraph (a) of this subsection (8), an owner who qualifies may pay ownership tax under this paragraph (b). The specific ownership tax payable on Class B personal property under sixteen thousand pounds empty weight is one dollar for each full year while the owner is a member of the United States armed forces and has orders to serve outside the United States. If the owner serves less than a full year outside the United States, the tax is the amount established by paragraph (a) of this subsection (8), prorated according to the number of months the owner was in the United States.
(B) File a signed affidavit that the motor vehicle will not be operated on a highway when the tax rate applies.
(III) If a person has already paid taxes at the rate required in paragraph (a) of this subsection (8) but is eligible to pay taxes under this paragraph (b), the department shall credit the person the difference between the rate in paragraph (a) of this subsection (8) and the prorated rate imposed in this paragraph (b) towards the person's specific ownership taxes for succeeding years.
(IV) This paragraph (b) only applies to a motor vehicle that is less than ten model-years old and less than sixteen thousand pounds empty weight.
(9) (a) The taxable value of every item of Class C or Class D personal property shall be eighty-five percent of the manufacturer's suggested retail price, not including applicable federal excise tax, transportation or shipping costs, or preparation and delivery costs.
(b) Every licensed motor vehicle dealer in Colorado shall furnish on the application for title the manufacturer's suggested retail price of each new motor vehicle sold and delivered in Colorado.
(c) If a motor vehicle purchased outside of Colorado is registered for the first time in Colorado and the manufacturer's suggested retail price is not available, the agent of the department shall establish the taxable value of such vehicle through the use of a compilation of values furnished by the department.
(d) The computation of taxable values as set forth in this subsection (9) shall apply to each motor vehicle sold on or after September 1, 1981, and shall not apply to a motor vehicle sold or registered prior to that date.
(b) (I) In lieu of paying the specific ownership tax required in paragraph (a) of this subsection (10), an owner who qualifies may pay ownership tax under this paragraph (b). The specific ownership tax payable on Class C personal property is one dollar for each full year while the owner is a member of the United States armed forces and has orders to serve outside the United States. If the owner serves less than a full year outside the United States, the tax is the amount established by paragraph (a) of this subsection (10), prorated according to the number of months the owner was in the United States.
(III) If a person has already paid taxes at the rate required in paragraph (a) of this subsection (10) but is eligible to pay taxes under this paragraph (b), the department shall credit the person the difference between the rate in paragraph (a) of this subsection (10) and the prorated rate imposed in this paragraph (b) towards the person's specific ownership taxes for succeeding years.
(IV) This paragraph (b) only applies to a motor vehicle that is less than ten model-years old.
(11) (a) In lieu of payment of the annual specific ownership tax in the manner specified in subsections (2), (8), and (10) of this section, a person who owns vehicles that are based in Colorado for rental purposes and whose primary business is the rental of such vehicles for periods of less than forty-five days, including renewals, to another person may elect to pay specific ownership tax as authorized in this subsection (11).
(b) To obtain authorization to pay specific ownership tax pursuant to this subsection (11), an owner shall apply to the authorized agent in the county in which the principal place of business of the owner of such rental vehicles in Colorado is located. Such authorization shall apply to all rental vehicles of the owner that satisfy the requirements set forth in this section.
(c) Upon receiving authorization as provided in paragraph (b) of this subsection (11), the owner shall collect from the user of a rental vehicle the specific ownership tax in an amount equivalent to two percent of the amount of the rental payment, or portion thereof, that is subject to the imposition of sales tax pursuant to part 1 of article 26 of title 39, C.R.S. Such specific ownership tax shall be collected on vehicles that are based in Colorado for rental purposes and rented from a place of business in Colorado. No later than the twentieth day of each month, the owner shall submit a report, using forms furnished by the department, to the authorized agent in the county where the vehicles are rented and the remittance for all specific ownership taxes collected for the preceding month. A copy of the report shall be submitted simultaneously by the owner to the department. The department may also require, by rule, the owner to submit a copy of the owner's monthly sales tax collection form to the authorized agent when the owner's monthly report is submitted.
(d) Failure to submit the report or to remit the specific ownership tax collected for the preceding month by the last day of each month shall be grounds for the termination of the right of an owner to pay specific ownership tax under this subsection (11). If an owner fails to remit specific ownership tax received pursuant to this subsection (11), the authorized agent may collect such delinquent taxes in the manner authorized in subsection (21) of this section.
(e) A person who owns vehicles and whose primary business is the rental of such vehicles as specified in paragraph (a) of this subsection (11) shall be exempt from payment of the specific ownership tax at the time of registration if such tax is collected and remitted pursuant to this subsection (11). Such owner shall pay a fee of one dollar per rental vehicle registered at the time of registration. Such fee shall be in addition to other registration fees and shall be distributed pursuant to subsection (22) of this section.
(f) Every person who owns vehicles and whose primary business is the rental of such vehicles as specified in paragraph (a) of this subsection (11) shall register and pay all applicable taxes and fees for all vehicles rented from a place of business located in Colorado. If the owner of such vehicles fails to register or to pay such taxes and fees, the owner shall, upon conviction, be punished by a fine equal to two percent of the annual gross dollar volume of the primary business of such person that is attributable to the rental of vehicles from a place of business in Colorado.
(12) (a) In lieu of payment of the annual specific ownership tax in the manner specified in subsections (2), (8), and (10) of this section, any person who owns vehicles that are based in a state other than Colorado for rental purposes and whose primary business is the rental of such vehicles for periods of less than forty-five days, including renewals, to another person shall pay specific ownership tax as prescribed in this subsection (12).
(b) The owner shall collect from the user of a rental vehicle the specific ownership tax in an amount equivalent to two percent of the amount of the rental payment, or portion thereof, that is subject to the imposition of sales tax pursuant to part 1 of article 26 of title 39, C.R.S. Such specific ownership tax shall be collected on all vehicles based in a state other than Colorado for rental purposes that are rented from a place of business in Colorado. By the twentieth day of each month, the owner shall submit a report, using forms furnished by the department, to the authorized agent in the county where the vehicles are rented, together with the remittance for all specific ownership taxes collected for the preceding month. A copy of the report shall be submitted simultaneously by the owner to the department. The department may also require, by rule, the owner to submit a copy of the owner's monthly sales tax collection form to the authorized agent when the owner's monthly report is submitted.
(c) If any owner fails to remit specific ownership tax received pursuant to this subsection (12), the authorized agent may proceed to collect such delinquent taxes in the manner authorized in subsection (21) of this section.
(d) Every person who owns vehicles and whose primary business is the rental of such vehicles as specified in paragraph (a) of this subsection (12) shall pay all applicable taxes for all vehicles based in a state other than Colorado and rented from a place of business located in Colorado. If the owner of such vehicles fails to pay such taxes, the owner shall, upon conviction, be punished by a fine in an amount equal to two percent of the annual gross dollar volume of the primary business of such person that is attributable to the rental of vehicles from a place of business in Colorado.
(14) The department shall designate suitable compilations of the manufacturer's suggested retail price or actual purchase price of all items of Class A, Class B, Class C, and Class D personal property and shall provide each authorized agent with copies. Unless the actual purchase price is used as the taxable value, such compilation shall be uniformly used to compute the annual specific ownership tax payable on any item of such classified personal property purchased outside Colorado and registered for the first time in Colorado. Such actual purchase price shall not be used unless the department receives or has received a manufacturer's statement or certificate of origin for such vehicle. The department shall provide continuing supplements of such compilation to each authorized agent in order that the agent may have available current information relative to the manufacturer's suggested retail price of newly manufactured items.
(15) (a) The property tax administrator shall compile and have printed a comprehensive schedule of all vehicles defined and designated as Class F personal property, wherein all such vehicles shall be listed according to make, model, year of manufacture, capacity, weight, and any other terms that serve to describe such vehicles.
(III) When neither the factory list price of such vehicle nor the original retail delivered price of the vehicle or any equipment subsequently mounted thereon is ascertainable, then such value as the property tax administrator shall establish based on the best information available to the property tax administrator.
(III) When neither the manufacturer's suggested retail price of such vehicle nor the original retail delivered price of either the vehicle or any equipment subsequently mounted thereon is ascertainable, then such value as the property tax administrator shall establish based on eighty-five percent of the value set forth in a nationally recognized standard or reference for such figures or, if such a standard or reference for the figures is not available, then on the best information available to the property tax administrator.
(d) By whichever of the above three methods determined, the taxable value of each item of Class F personal property shall be listed opposite its description in the schedule required by this subsection (15) to be compiled by the property tax administrator.
(f) The county clerk and recorder shall include the value of all equipment that has been mounted on or attached to Class F personal property in the calculation of the annual specific ownership tax. The registrations for such personal property and equipment shall be made available to the county assessor.
(16) (a) In lieu of payment of the annual specific ownership tax in the manner provided in subsection (15) of this section, the owner of special mobile machinery who is an equipment dealer regularly engaged in the sale or rental of special mobile machinery and who rents or leases such equipment to another person in which the owner has not held an interest for at least thirty days may elect to pay specific ownership tax as prescribed in this subsection (16).
(II) Three dollars shall be available upon appropriation by the general assembly to fund the administration and enforcement of this section.
(I) Upon receiving authorization under paragraph (b) of this subsection (16), the owner shall collect from the user the specific ownership tax in the amount equivalent to two percent of the amount of the rental or lease payment.
(II) No later than the twentieth day of each month, the owner shall submit a report, using forms furnished by the department, to the authorized agent in each county where the equipment is used, together with the remittance of the taxes collected for the use in the county for the preceding month. The owner shall simultaneously submit a copy of each report to the department. This subparagraph (II) does not apply when modified by subparagraph (III) of paragraph (d) of this subsection (16).
(I) Except as modified by subparagraph (III) of this paragraph (d), the owner shall make the report monthly to the department and to the authorized agent in the county where the equipment is located with a user, even if no specific ownership taxes were collected by the owner in the previous month.
(II) Failure to make such report in a period of sixty days is grounds for the termination of the owner's right to pay the specific ownership taxes on the owner's Class F personal property in the manner provided under this subsection (16). If the owner fails to remit specific ownership taxes received from a renter or lessee during such sixty-day period, the authorized agent may proceed to collect the delinquent taxes in the manner authorized in subsection (21) of this section.
(III) The department shall allow the owner to file the report electronically with the department of revenue either by electronic transmission or by electronically readable media as determined by rule. If the filing is made under this subparagraph (III), the owner need not file with the authorized agent. The department shall make the information in the report available to the authorized agents in the counties where the equipment is rented or used. This subparagraph (III) does not relieve the owner of the requirement to remit payment of the tax to the county in accordance with subparagraph (II) of paragraph (c) of this subsection (16).
(e) The owner of an item of special mobile machinery that is required to be registered for highway use under section 42-3-304 (14) shall be exempt from payment of the specific ownership tax at the time of registration if such tax is collected and remitted under this subsection (16).
(I) If the owner of special mobile machinery who is paying specific ownership tax under this subsection (16) regularly has more than ten pieces of special mobile machinery in the state, the department may issue to the owner a registration period certificate. The owner must present the registration period certificate to the appropriate authorized agent no later than the tenth day after the month when registration of any motor vehicle is required by this article. When so presented, the twelve-month period stated in the registration period certificate governs the date when registration is required for each fleet vehicle owned or leased by the owner.
(II) Notwithstanding any provision of this title, the department may promulgate rules to establish requirements for an owner to register a special mobile machinery fleet that is identified by special license plates or an identifying decal. The department shall not require the plates to have an annual validating tab or sticker. Registration fees payable on the machinery under a multi-year agreement are not discounted below the otherwise applicable annual registration fees.
(III) Special mobile machinery registered under this paragraph (f) or after the issuance of a registration period certificate or the execution of a multi-year agreement are subject to section 42-3-109.
(IV) (A) The owner shall pay the annual registration fees required by sections 42-3-304 to 42-3-306 for special mobile machinery, reduced by twenty-five percent for each elapsed quarter, before applying for the balance of the registration period.
(B) The fees and taxes for special mobile machinery registered under this paragraph (f) prior to the effective date of the registration period certificate or multi-year agreement must be apportioned in the manner required by subparagraph (III) of this paragraph (f).
(C) An authorized agent may issue individual registration number plates, an identifying decal, or certificates upon application by an owner of special mobile machinery or the owner's agent and the payment of a registration fee of seven dollars. Of the seven-dollar fee, three dollars and sixty cents is to be retained by the authorized agent or department issuing the plates, identifying decal, or certificates; forty cents is to be remitted monthly to the department, which shall then transmit it to the state treasurer for credit to the highway users tax fund; and three dollars is available upon appropriation by the general assembly to fund the administration and enforcement of this paragraph (f). The owner or the owner's agent may then affix the plate, identifying decal, or certificate to special mobile machinery purchased or brought into the state pending registration.
(V) An owner issued a registration period certificate under subparagraph (I) of this paragraph (f) may register and pay registration fees and other license fees due for the special mobile machinery no later than the twentieth day of each quarter for all new special mobile machinery delivered into the state during the preceding quarter. The owner shall submit a report identifying new equipment, using forms furnished by the department, to the authorized agent in the county where the machinery was first delivered into the state, together with the remittance for all fees due for the preceding quarter. The owner shall simultaneously submit a copy of each report to the department. The machinery is deemed registered pending the timely filing of the report so long as the machinery displays the numbered plate, identifying decal, or certificate required by the department.
(I) "Owner" means an owner, as defined in section 42-1-102 (66), that owns an item of special mobile machinery. The term includes any person authorized to act on the owner's behalf.
(II) "Prorated specific ownership tax" means the prorated special mobile machinery specific ownership tax assessed pursuant to this subsection (17).
(III) "Special mobile machinery" means every item of Class F personal property described in section 42-3-106 (2) (e) that is required to be registered under section 42-3-103.
(b) In lieu of payment of the annual specific ownership tax in the manner provided in subsection (15) of this section, an owner may apply for and pay prorated specific ownership tax in accordance with this subsection (17).
(c) To be eligible for prorated specific ownership tax, an owner shall have entered into a written contract to perform a service requiring use of the special mobile machinery for which specific ownership tax under this section is required.
(I) An owner who desires prorated specific ownership tax shall submit an application to the department. The application shall include the terms of the owner's service, which shall be evidenced by a copy of the written contract specified in paragraph (c) of this subsection (17) and signed by the owner. The validity of the contract shall be evidenced either by sufficient documentation to substantiate its validity or by the fact that such owner is an established business in Colorado, as shown by registration with the Colorado secretary of state or department of revenue as required by law.
(II) An owner of special mobile machinery that is not registered in Colorado shall submit the application upon the arrival in Colorado of the special mobile machinery for which specific ownership tax under this section is required.
(III) An owner of special mobile machinery that is registered in Colorado shall submit the application when the owner renews the registration of the special mobile machinery for which specific ownership tax under this section is required.
(IV) When satisfied as to the genuineness and regularity of the application submitted, the department shall assess, and the owner shall pay, the prorated specific ownership tax in an amount equal to the annual specific ownership tax that would otherwise be imposed pursuant to subsection (15) of this section, prorated by the number of months during which the owner is expected to use the special mobile machinery in Colorado.
(V) (A) Prorated specific ownership taxes shall be assessed for a period of not less than two months nor more than eleven months in a twelve-month period.
(B) After a prorated specific ownership tax has been assessed and paid, an owner may have the prorated specific ownership tax assessment period adjusted for between two and eleven months upon the owner's request to the department that the owner requires additional time to complete the contract referred to in paragraph (c) of this subsection (17) and upon payment of any additional prorated specific ownership tax pursuant to this subsection (17).
(I) A person who, in an application made under this subsection (17), uses a false or fictitious name or address, knowingly makes a false statement, knowingly conceals a material fact, or otherwise perpetrates a fraud commits a class 2 misdemeanor traffic offense. Such person continues to be liable for any unpaid specific ownership taxes.
(II) A person shall not operate special mobile machinery in Colorado unless the owner has paid the specific ownership tax assessed pursuant to this article, and a person shall not operate special mobile machinery in Colorado after the expiration of the period for which the specific ownership tax was paid. A person who violates this subparagraph (II) is subject to, in addition to any other penalty, an administrative penalty of the lesser of five hundred dollars or double the amount of the specific ownership tax. The penalty may be levied by an authorized agent or a peace officer under the authority granted by section 42-8-104 (2). The violation is to be determined by, paid to, and retained by the municipality or county where the motor vehicle is or should have been registered, subject to judicial review pursuant to rule 106 (a) (4) of the Colorado rules of civil procedure.
(18) (a) The annual specific ownership tax provided in subsection (15) of this section for Class F personal property registered in Colorado shall be determined and collected by the authorized agent in the county in which the owner of such Class F personal property resides.
(I) The owner of any Class F personal property shall, within sixty days after the purchase of new or used Class F personal property, apply for registration with the authorized agent.
(II) No person shall operate Class F personal property unless the property is registered with the authorized agent or exempt from registration pursuant to section 42-3-104 (3).
(c) The property tax administrator shall furnish each authorized agent with a printed copy of the schedule of taxable values of Class F personal property compiled as provided in subsection (15) of this section, and such schedule shall be uniformly used by every authorized agent in computing the amount of annual specific ownership tax payable on any Class F personal property. The property tax administrator shall also furnish continuing supplements of such schedule to each authorized agent in order that the agent may have available current information relative to the taxable value of newly manufactured Class F personal property.
(19) The annual specific ownership tax on each item of Class B, Class C, Class D, and Class F personal property shall become due and payable to the authorized agent in the county where such item is to be registered, shall be paid at the time of registration of such item, and if not paid within one month after the date a registration expires, shall become delinquent.
(20) Except as provided in subsection (27) of this section, it is the duty of each authorized agent to collect the registration fee on every item of classified personal property located in the agent's county when registered and to collect the specific ownership taxes payable on each such item registered, except those items classified as Class A upon which the specific ownership tax is collected by the department and except those items classified as Class F when such tax is collected under subsection (16) of this section, at the time of registration. The failure of any authorized agent to collect the registration fee and specific ownership tax on any item of classified personal property shall not release the owner thereof from liability for the registration of such vehicle.
(21) Each authorized agent shall advise the owner of any item of Class F personal property upon which the annual specific ownership tax is due, by notice mailed to such owner indicating the amount of tax due. If payment is not made, the authorized agent shall report such fact to the county treasurer, who shall thereupon proceed to collect the amount of delinquent tax by distraint, seizure, and sale of the item upon which the tax is payable, in the same manner as is provided in section 39-10-113, C.R.S., for the collection of ad valorem taxes on personal property.
(22) Each authorized agent shall retain, out of the amount of annual specific ownership tax collected on each item of classified personal property, the sum of fifty cents, which sum shall constitute remuneration for the collection of such tax. The sums so retained shall be transmitted to the county treasurer and credited in the manner provided by law. In addition, each authorized agent shall retain, out of the amount of annual specific ownership tax collected on each item of classified personal property, the sum of fifty cents, which sum shall be transmitted to the state treasurer, who shall credit the same to the special purpose account established under section 42-1-211.
(23) Each authorized agent shall transmit to the county treasurer, at least once each week, all specific ownership taxes collected on items of classified personal property, reporting the aggregate amount collected for each class.
(24) (a) Each January, the treasurer of each county shall calculate the percentages that the dollar amount of ad valorem taxes levied in the treasurer's county during the preceding calendar year for county purposes and for the purposes of each political and governmental subdivision located within the boundaries of the treasurer's county were of the aggregate dollar amount of ad valorem taxes levied in such county during the preceding calendar year for said purposes. The percentages so calculated shall be used for the apportionment between the county itself and each political and governmental subdivision located within its boundaries of the aggregate amount of specific ownership tax revenue to be paid over to the treasurer during the current calendar year.
(b) On the tenth day of each month, the aggregate amount of specific ownership taxes on Class A, B, C, D, and F personal property received or collected by the county treasurer during the preceding calendar month shall be apportioned between the county and each political and governmental subdivision located within the boundaries of the county according to the percentages calculated in the manner prescribed in paragraph (a) of this subsection (24), and the respective amounts so determined shall be credited or paid over to the county and each such subdivision.
(c) The fee for the collection of specific ownership taxes having been charged when collected by the authorized agent, the treasurer shall make no further charge against the amount of specific ownership taxes credited or paid over to any political or governmental subdivision located in the treasurer's county.
(d) An insolvent taxing district, as defined in section 32-1-1402 (2), C.R.S., that has increased its mill levy for the purpose of paying for maturing bonds of the district, interest on bonds of the district, or prior deficiencies of the district shall not be entitled to receive any larger proportion of the specific ownership taxes collected in the county in which such district is located as the result of such increase in the district's mill levy. For the purpose of apportioning specific ownership tax revenues in a county, dollar amounts from the levying of ad valorem taxes by an insolvent taxing district located in the county for the purpose of paying for maturing bonds of the district, interest on bonds of the district, or prior deficiencies of the district shall be excluded from the calculation of the percentages required by paragraph (a) of this subsection (24).
(25) A credit shall be allowed for taxes paid on any item of Class A, Class B, Class C, Class D, or Class F personal property if the owner disposes of the vehicle during the registration period or if the owner converts the vehicle from any class of personal property to Class F property. The credit may apply to payments of taxes on a subsequent application by the owner for registration of an item of Class A, Class B, Class C, Class D, or Class F personal property made during the registration period or may be assigned by the owner to the transferee of the property for which taxes were paid; except that, when the transferee is a dealer in new or used vehicles, the transferee shall account to the owner for any assignment of the credit. The credit shall be prorated based on the number of months remaining in the registration period after the transfer and disposal of the vehicle. The calculation for the credit shall be determined by using the period beginning with the first day of the month following the date of transfer through the last day of the month for the period for which the vehicle was registered. Specific ownership tax credit will be allowed only if the total ownership tax credit due exceeds ten dollars.
(26) Notwithstanding the amount specified for the fees in paragraph (e) of subsection (11) and paragraph (b) of subsection (16) of this section, the executive director of the department by rule or as otherwise provided by law may reduce the amount of one or more of the fees if necessary pursuant to section 24-75-402 (3), C.R.S., to reduce the uncommitted reserves of the fund to which all or any portion of one or more of the fees is credited. After the uncommitted reserves of the fund are sufficiently reduced, the executive director of the department by rule or as otherwise provided by law may increase the amount of one or more of the fees as provided in section 24-75-402 (4), C.R.S.
(27) (a) Notwithstanding any provision in this article to the contrary, a fleet owner may process the registration renewal for any fleet vehicle, with the exception of Class A personal property, in the county in which the fleet owner's principal office or principal fleet management facility is located instead of in the county in which the fleet vehicle is located at the time of registration. A fleet vehicle for which the registration renewal is processed pursuant to this subsection (27) shall continue to be registered in the county in which it is located at the time of registration. This subsection (27) shall not apply to a fleet vehicle that was not previously registered in Colorado at the time of registration.
(b) If a fleet owner chooses to process the registration renewal of a fleet vehicle in the county in which the owner's principal office or principal fleet management facility is located instead of in the county in which the vehicle is located, the authorized agent in the county where the owner's principal office or principal fleet management facility is located shall collect the registration fee and specific ownership tax payable on each fleet vehicle for which the registration renewal is processed by the fleet owner in such county.
(c) The authorized agent in a county in which a fleet vehicle registration renewal is processed pursuant to this section shall retain and not disburse the sum authorized pursuant to section 42-1-210 (1) (a) to defray the costs associated with vehicle registration. The authorized agent in the county in which a fleet vehicle registration renewal is processed pursuant to this section shall transmit to the department all fees and moneys collected by the agent pursuant to section 42-1-214.
(d) The authorized agent in the county in which a fleet vehicle registration renewal is processed pursuant to this section shall transmit the registration fees collected pursuant to section 42-3-310 to the department. The department shall then transmit such fees to the authorized agent in the county in which the fleet vehicle is located at the time of registration, and the authorized agent shall transmit such fees to the county treasurer pursuant to section 42-3-310.
(e) The annual specific ownership tax on each fleet vehicle for which the registration renewal is processed in the county in which the fleet owner's principal office or principal fleet management facility is located shall become due and payable to the authorized agent in such county pursuant to this article. The authorized agent in such county shall apportion the specific ownership taxes collected for all fleet vehicles for which the registration renewal is processed in such county pursuant to this subsection (27) to the counties in which the fleet vehicles are located at the time of registration in proportion to the number of fleet vehicles located in each county.
(I) This subsection (27) shall apply to registration renewal for fleet vehicles upon implementation of the Colorado state titling and registration system, established in section 42-1-211, by the department.
(g) Nothing in this section shall be construed to affect the allocation of highway users tax fund moneys to counties or municipalities pursuant to sections 43-4-207 and 43-4-208, C.R.S.
(28) The prepaid annual specific ownership tax for a registration issued under section 42-3-102 (4) is ninety-five dollars and fifty cents.
(1) (a) In addition to any sales tax imposed pursuant to section 29-2-103 and articles 26 and 28.8 of title 39, C.R.S., and in addition to the excise tax imposed pursuant to article 28.8 of title 39, C.R.S., each county in the state is authorized to levy, collect, and enforce a county excise tax on the first sale or transfer of unprocessed retail marijuana by a retail marijuana cultivation facility authorized by the county; except that a county is not authorized to levy, collect, and enforce a county excise tax on the first sale or transfer of unprocessed retail marijuana by a retail marijuana cultivation facility pursuant to this subsection (1) within any municipality that levies such an excise tax pursuant to subsection (2) of this section. The tax shall be imposed at the time when the retail marijuana cultivation facility first sells or transfers unprocessed retail marijuana from the retail marijuana cultivation facility to a retail marijuana product manufacturing facility, a retail marijuana store, or another retail marijuana cultivation facility. The tax rate imposed pursuant to this paragraph (a) shall not exceed five percent of the average market rate, as determined by the department of revenue pursuant to section 39-28.8-101 (1), C.R.S., of the unprocessed retail marijuana.
(b) No excise tax shall be levied pursuant to the provisions of paragraph (a) of this subsection (1) until the proposal has been referred to and approved by the eligible electors of the county. The adoption procedures for a countywide sales tax, use tax, or both, as specified in this article, shall apply to the referral and approval of an excise tax pursuant to this subsection (1). Any proposal for the levy of an excise tax in accordance with paragraph (a) of this subsection (1) may be submitted to the eligible electors of the county only on the date of the state general election or on the first Tuesday in November of an odd-numbered year, and any election on the proposal must be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles 1 to 13 of title 1, C.R.S.
(2) (a) In addition to any sales tax imposed pursuant to section 29-2-102 and articles 26 and 28.8 of title 39, C.R.S., and in addition to the excise tax imposed pursuant to article 28.8 of title 39, C.R.S., each municipality in the state is authorized to levy, collect, and enforce a municipal excise tax on the first sale or transfer of unprocessed retail marijuana by a retail marijuana cultivation facility. The tax shall be imposed at the time when the retail marijuana cultivation facility first sells or transfers unprocessed retail marijuana from the retail marijuana cultivation facility to a retail marijuana product manufacturing facility, a retail marijuana store, or another retail marijuana cultivation facility. The tax rate imposed by any statutory municipality pursuant to this paragraph (a) shall not exceed five percent of the average market rate, as determined by the department of revenue pursuant to section 39-28.8-101 (1), C.R.S., of the unprocessed retail marijuana.
(b) No excise tax shall be levied pursuant to the provisions of paragraph (a) of this subsection (2) until the proposal has been referred to and approved by the eligible electors of the municipality in accordance with the provisions of article 10 of title 31, C.R.S. Any proposal for the levy of an excise tax in accordance with paragraph (a) of this subsection (2) may be submitted to the eligible electors of the municipality on the date of the state general election, on the first Tuesday in November of an odd-numbered year, or on the date of a municipal biennial election. Any election on the proposal shall be conducted by the clerk of the municipality in accordance with the "Colorado Municipal Election Code of 1965", article 10 of title 31, C.R.S.
(3) Any excise tax imposed by a county or municipality pursuant to this section shall not be collected, administered, or enforced by the department of revenue, but shall instead be collected, administered, and enforced by the county or municipality imposing the tax.
(4) A county or municipality in which the eligible electors have approved an excise tax pursuant to this section may credit the revenues collected from the tax to the general fund of the county or municipality or to any special fund created in the county or municipality's treasury. The governing body of a county or municipality may use the revenues collected from the tax imposed pursuant to this section for any purpose as determined by the governing body or the electors of the county or municipality, as applicable.
(5) The provisions of this section shall not be construed to invalidate the presumed legality of any county or municipal excise tax imposed on the first sale or transfer of unprocessed retail marijuana by a retail marijuana cultivation facility that is consistent with this section and that is in addition to any excise tax imposed pursuant to article 28.8 of title 39, C.R.S., and that was approved by the eligible electors of the county or municipality prior to June 4, 2015.
(6) Nothing in this section shall be construed to prohibit counties and municipalities from cooperating to create a countywide uniform excise tax on the first sale or transfer of unprocessed retail marijuana by a retail marijuana cultivation facility with voluntary abandonment of municipal excise tax ordinances.
(1) "Alternative fuel" means a motor fuel that combines petroleum-based fuel products with renewable fuels.
(1.2) "ASTM" means ASTM international, formerly known as the American society for testing and materials.
one pound of water one degree Fahrenheit at approximately sixty degrees Fahrenheit.
(1.5) "Department" means the department of labor and employment, division of oil and public safety.
(1.7) "DOT" means the United States department of transportation.
(2) "Fuel products" means all gasoline; aviation gasoline; aviation turbine fuel; diesel; jet fuel; fuel oil; biodiesel; biodiesel blends; kerosene; all alcohol blended fuels; liquefied petroleum gas; gas or gaseous compounds, including hydrogen; natural gas, including compressed natural gas and liquefied natural gas; and all other volatile, flammable, or combustible liquids, that are produced, compounded, and offered for sale or used for the purpose of generating heat, light, or power in internal combustion engines or fuel cells, for cleaning, or for any other similar usage.
(2.3) (a) "Gallon equivalent" means either a gallon diesel equivalent or a gallon gasoline equivalent.
thousand BTUs (British thermal units), but in no case contains a lower heating value of less than one hundred ten thousand BTUs.
(3) "Gross gallons" as applied to fuel and petroleum products means units of two hundred thirty-one cubic inches measured at storage or metered temperature.
(3.5) "Hg" means the element mercury.
(4) "Lubricants" means petroleum products used for the purpose of reducing friction between moving surfaces.
(4.5) (a) "Motor fuel" means any liquid or gas used as fuel to generate power in engines or motors.
(5.3) "NFPA" means the national fire protection association.
(5.5) "NIST" means the national institute of standards and technology.
(6) "Person" means an individual, trust or estate, partnership, association, joint stock company or corporation, and any receiver appointed by law.
(7) "Proved" as applied to measuring devices means the act of having verified the accuracy of meters used to measure fuel and petroleum products.
(8) "Prover" as applied to determination of meter accuracy means a calibrated volumetric receiver or a mechanical positive displacement device.
(8.5) "Renewable fuel" means a motor vehicle fuel that is produced from plant or animal products or wastes, as opposed to fossil fuel sources.
(9) "Standard temperature" as applied to fuel and petroleum products means sixty degrees Fahrenheit.
(10) "Temperature compensation" as applied to liquid measure of fuel and petroleum products means adjustment of gallons measured at storage or metered temperature to the standard temperature.
§ Sec. 13-8-2 Imposition of tax.
2. The act or privilege of originating in the Village or receiving in the Village interstate telecommunications by a person at a rate of five percent of the gross charge for such telecommunications purchased at retail from a retailer.
B. To prevent actual multi-state taxation of the act or privilege that is subject to taxation under subsection A.2. of this section, any taxpayer, upon proof that the taxpayer has paid a tax in another state on the same event, shall be allowed a credit against the tax authorized by subsection A.2. to the extent of the amount of such tax properly due and paid in such other state which was not previously allowed as a credit against any other state or local tax in this state.
C. The tax imposed by this Article is not imposed on any act or privilege to the extent that such act or privilege may not, under the Constitution or statutes of the United States, be made the subject of taxation by the Village.
D. Carrier access charges, right-of-access charges, charges for use of inter-company facilities and all telecommunications resold in the subsequent provision of, used as a component of or integrated into end-to-end telecommunications service are sales for resale and are not subject to the tax imposed by this Article.
E. The tax imposed by this Article shall be in addition to the payment of money or value of products or services furnished to the Village of Hoffman Estates by the taxpayer as compensation for the use of its streets, alleys, or other public places, or installation and maintenance therein, thereon, or thereunder of poles, wires, pipes, or other equipment used in the operation of the taxpayer's business.
F. The units of local government known as the Hoffman Estates Park District, Schaumburg Township, Schaumburg Township District Library, Palatine Township District Library, Northwest Mosquito Abatement District, and the Village of Hoffman Estates and the school districts known as District 15, District 54 and District 211 are hereby exempt from the imposition of this tax.
(a) An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property (not including materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships and other watercraft of more than 50 tons burden) purchased at retail on or after January 1, 1998, for storage, use or other consumption in the city except as provided in subsections (b), (c), and (d) of this section, at the rate of three percent of the sales price of such property within the corporate limits of said city.
(b) An excise tax is hereby imposed on the storage, use or other consumption in the city of any machines used in the mining, quarrying, compounding, processing, and manufacturing of tangible personal property purchased at retail on or after the effective date of the ordinance from which this article is derived at the rate of one percent of the sales price of any such machine, within the corporate limits, of the city; provided, that the term "machine" as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of such machines; attachments and replacements therefor, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used.
(c) An excise tax is hereby imposed on the storage, use or other consumption in the city of any automotive vehicle or truck trailer, semi-trailer or house trailer purchased at retail on or after January 1, 1998, for storage, use or other consumption in the city at the rate of one percent of the sales price of such automotive vehicle, truck trailer, semi-trailer or house trailer within the corporate limits of said city. Where any used automotive vehicles, truck trailer, semi-trailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.
(d) An excise tax is hereby levied and imposed on the storage, use or other consumption in the city of any machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of such machines, machinery, or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machines, machinery, or equipment, and which are necessary to and customarily used in the operation of such machines, machinery or equipment, which is purchased at retail after January 1, 1998, for the storage, use or other consumption in the city at the rate of one percent of the sales price of such property within the corporate limits of said city regardless of whether the retailer is or is not engaged in business in this city; provided, however, the one percent rate herein prescribed with respect to parts, attachments, and replacements shall not apply to any automotive vehicle, or trailer designed primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities. Where any used machine, machinery or equipment which is used in planting, cultivating, and harvesting farm products or used in connection with the production of agricultural produce or products, livestock, and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery, or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery, or equipment sold, less the credit for the used machine, machinery, or equipment taken in trade.
(e) An excise tax is hereby imposed on tangible personal property at one-half the rates specified in subsections (a), (b), (c), and (d) of this section on the storage, use or other consumption of such tangible personal property outside the corporate limits of the city but within the police jurisdiction.
A tax is levied on crude petroleum produced in TX (three-sixteenths of one cent on each barrel of 42 standard gallons). The repeal was effective September 1, 2015.
§ Sec. 46-4.3 and § Sec. 10.109 excise taxes on motor vehicle rental charges and Beverages.
Motor Vehicle Rentals - There is hereby levied an excise tax on upon the rental charge collected by a rental motor vehicle concern. The tax levied hereby shall be levied and collected at the rate of three percent of the rental charges. The customer who pays a rental charge that is subject to the tax levied hereby shall be liable for the tax. The rental motor vehicle concern collecting the tax shall remit the tax to the city and the tax remitted shall be a credit against the tax imposed hereby on the rental motor vehicle concern. The taxes collected pursuant hereto by a rental motor vehicle concern shall be remitted to the City of Fayetteville along with a return form provided by the city that shall state the gross receipts of the rental motor vehicle concern. Remittance of the required return form along with the taxes shall be due no later than the fifteenth of each month.
(1) Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15 gallons and a proportionate tax at the same rate on all fractional parts of 15 gallons.
(2) Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of $0.05 per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.
(3) There is hereby imposed an excise tax, on the first sale or use of wine by the package, of $0.22 per liter, and a proportionate tax at the same rate on all fractional parts of a liter for sales by-the-drink, subject to State law exemptions.
§§§ Secs. 16-176 Hotel/Motel; 3-116 Wine; 3-66 Malt taxes to City of Hawkinsville, GA.
Hotel Tax - An excise tax of 5 percent for lodging or accommodations to the City of Hawkinsville, for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin or any other place in which rooms, lodging, or accommodations.
Money collected from the tax to enhance and expand the economy of Hawkinsville and Pulaski County through the promotion of tourism.
The Hawkinsville-Pulaski County Chamber of Commerce will implement a tourism program from these proceeds.
The hotel-motel tax must be reported each month no later than the 20th of the month following the month of collection.
Wine Tax - An excise tax of twenty-two cents ($0.22) per liter to each wholesale dealer selling wine within the city. The excise tax is in addition to any license fee, tax, or charge that is now in place or any future tax.
Malt Beverage Tax - an excise tax in the amount of five cents ($0.05) per twelve (12) ounces and a proportionate tax at the same rate on all fractional parts of twelve (12) ounces of malt beverages sold by such wholesale dealer within the city. All malt beverages sold in or from a barrel or bulk container and being commonly known as tap or draft beer shall not be subject to the excise tax provided for in subsection (a) of this section. There is hereby imposed upon each wholesale dealer selling malt beverages within the city an excise tax of six dollars ($6.00) for each barrel or bulk container having a capacity of fifteen and one-half (15) gallons sold by such wholesale dealer within the city and at a like rate for fractional parts thereof. The excise taxes provided for in this section shall be in addition to any license fee, tax, or charge which may now or in the future be imposed upon the business of selling malt beverages at retail or wholesale, within the corporate limits of the city.
Part N amends tax law NY CLS Tax § 606 to extend the bioheat credit of $ 0.01 per percent of biodiesel per gallon of bioheat, not to exceed twenty cents per gallon, to January 1, 2020. See NY CLS Tax § 606 subsection “mm” Clean Heating Fuel Credit.
PART U – extends exemptions, reimbursements and credits from various taxes for certain alternative fuels, as amended by section 1 of part V of chapter 59 of the laws of 2014 to September 1, 2021.
(a) General. A taxpayer subject to tax under article nine-A or twenty-two of this chapter, that is registered as a distributor under article eighteen of this chapter, and that produces sixty million or fewer gallons of beer OR CIDER, TWENTY MILLION OR FEWER GALLONS OF WINE, OR EIGHT HUNDRED THOUSAND OR FEWER GALLONS OF LIQUOR in this state in the taxable year, shall be allowed a credit against such taxes in the amount specified in subdivision (b) of this section and pursuant to the provisions referenced in subdivision (c) of this section. Provided, however, that no credit shall be allowed for any beer , CIDER, WINE OR LIQUOR produced in excess of fifteen million five hundred thousand gallons in the taxable year. If the taxpayer is a partner in a partnership or shareholder of a New York S corporation, then the cap imposed by the preceding sentence shall be applied at the entity level, so that the aggregate credit allowed to all the partners or shareholders of each such entity in the taxable year does not exceed that cap.
hundred thousand gallons, the credit shall equal four and one-half cents per gallon.
Part UU Section 1 adds subdivision 27 to Section 282 defining a Wholesaler of Motor Fuel; Section 2 amends Section 283-D to require Wholesaler of Motor Fuel registration; Section 3 amends Section 287 to require a return from every wholesaler of motor fuel; Section 6 adds a Section 1812-G that underwrites the sale of motor fuels by an unregistered wholesaler as a class E felony.
Title 10 Taxation; Chapter 10-47B Fuel Tax; 10-47B-4. Fuel Excise Tax Rates.
(9) Biodiesel and biodiesel blends — as provided pursuant to section 8 of this Act which states that the tax imposed shall be at the §10-47B-4 rate for motor fuel or undyed special fuel with which the substance is blended., except when the conditions as provided in §10-47B-4.4 titled Tax Imposed by Section 10-47B-4 on Biodiesel or Biodiesel Blends Reduction — This provision reduces the tax by two cents per gallon in the quarter after biodiesel production facilities in South Dakota reach a name plate capacity of at least twenty million gallons per year and fully produce at least ten million gallons of biodiesel within one year as determined by the secretary of revenue. The provisions of this section are repealed in the quarter after thirty-five million gallons of taxed biodiesel and biodiesel blended fuel are sold as determined by the secretary of revenue.
This bill requires the Revenue and Taxation Interim Committee to review motor and special fuel tax claims (among other claim types), and make recommendations whether the credit should be continued, modified, or repealed.
The committee will schedule time to conduct the review on at least one committee agenda and invite agencies, individuals, and organizations concerned with the tax credit to provide testimony.
The purpose of the review is to determine the state cost, benefit, and effectiveness as well as consider other review efforts.
cultivators and processors and the licensure of laboratories that test medical marijuana. The board shall provide for the licensure of retail dispensaries and the registration of patients and their caregivers. The department and board shall administer the program.
Upon the governor's signing the law the director of environmental protection is going to administer an alternative fuel vehicle conversion program that offers grant money for one or more new alternative fuel vehicles or conversions of one or more traditional fuel vehicles into alternative fuel vehicles. See HB 390 for the details.
PA Senate Bill 3 to establish a medical marijuana program that includes a tax, caregiver certification, and medical marijuana organization registration passes in the state House and state Senate . Gov. Tom Wolf is expected to sign the bill into law.
Organizations that grow, process, or dispense medical marijuana require a permit and practitioners a registration.
A tracking system and database will maintain real time dispensary transactions.
Physicians, pharmacists, certified registered nurse practitioners and physician assistants must take a four-hour training course.
Principals and employees require a two-hour course.
Medical marijuana shall be in pill, liquid, tincture, oil, topical forms, or a form medically appropriate for administration by vaporization or nebulization, excluding dry leaf or plant form until dry leaf or plant forms become acceptable under regulations adopted under section 1202. It is unlawful to: Smoke medical marijuana.
An individual may not act as a caregiver for more than five patients.
A patient may designate up to two caregivers at any one time.
A practitioner may not hold a direct or economic interest in a medical marijuana organization.
A practitioner may not advertise the practitioner's services as a practitioner who can certify a patient to receive medical marijuana.
A $50 processing fee is payable for issuance or renewal of an annual identification card. However, the department may waive or reduce the fee if the applicant demonstrates financial hardship.
A 10 notification shall be provided to the department for lost, stolen, destroyed, or illegible identification cards, or where the medical condition is no longer present, or there is a change of name or address. A $25 replacement fee will be charged and the department may establish higher fees for issuance of second and subsequent replacement identification cards. However, the department may waive or reduce the fee in cases of demonstrated financial hardship. Patients or caregivers may not obtain medical marijuana until the department issues the replacement card.
A caregiver shall submit fingerprints to the department as part of a background check. The department shall deny a caregiver application who has been convicted of a criminal offense that occurred within the past five years relating to the sale or possession of drugs, narcotics or controlled substances. In addition, the department may deny an application if the applicant has a history of drug abuse or of diverting controlled substances or illegal drugs.
A grower/processor shall pay a nonrefundable $10,000 initial application fee plus a $200,000 refundable permit fee (if permit is not granted). A $10,000 annual renewal fee is required thereafter. An applicant must have at least $2,000,000 in capital, $500,000 of which must be on deposit with a financial institution.
A dispensary shall pay a nonrefundable $5,000 initial application fee plus a permit fee of $30,000 refundable fee (if permit is not granted). Each location requires a permit. A $5,000 annual renewable fee is required thereafter. In addition, an applicant must have at least $150,000 in capital on deposit with a financial institution.
A grower/processor or dispensary must implement an electronic inventory tracking system which shall be directly accessible to the department through its electronic database that electronically tracks all medical marijuana on a daily basis.
A 5% tax is imposed on the gross receipts of a grower/processor to a dispensary. The tax is paid by the grower/processor and shall not be added as a separate charge or line item on any sales slip, invoice, receipt or other statement or memorandum of the price paid by a dispensary, patient, or caregiver. The tax is payable in quarterly payments and due on the 20th day of January, April, July and October for the preceding calendar quarter on a form prescribed by the Department of Revenue.
The ALT Fuels Colorado Grant Program provides incentives to encourage alternative vehicle use. In it's 3rd year of a $30 million initiative, applications are due by February 29, 2016. Grants are available to fleets that predominately operate in Adams, Arapahoe, Broomfield, Denver, Douglas, Jefferson, parts of Larimer, parts of Weld, parts of El Paso, and parts of Teller counties. The vehicles have to be new, original equipment manufacturer, class 2-8, and use compressed natural gas (CNG), propane, electric, or CNG bi-fuels. Potential funding amounts may be as high as $7,000 for light duty (6,001- 10,000lbs); $25,000 for medium duty (10,001 - 26,000lbs); $35,000 for heavy duty (>26,0001lbs). For more information contact Regional Air Quality Council (RAQC) or visit Clean Air Fleets at http://cleanairfleets.org/programs/alt-fuels-colorado.
Generally states require motor fuel terminals and bulk plants to issue shipping documents (e.g., bill of lading) that reflect a destination state. If a common or contract carrier transports motor fuel, or any portion of a load, to a location other than the location reflected on the shipping documents it is considered a diverted shipment. Many states have statutes that prescribe rules for dealing with diverted loads.
Below is an unverified table for your awareness and information. Please remember, this table has not been verified and may not have accurate data. Do not rely on this information. If you have questions about diverted product contact the applicable state or contact excisetaxhelp.com directly for additional assistance.

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 § 606
 § 606
 §10
 §10