Jan and Sara took a brief hiatus from Form and Foliage in the first half of 2014 as Jan took photography classes and Sara became the website editor for the American Conifer Society. We hope to be back on a more regular schedule in the second half of the year.
In at least nine states (Ala., Ark., Colo., Fla., Mo., Okla., Texas, Utah and Wash.), operators of motor vehicles powered by certain alternative fuels are required to pay an annual flat rate fee instead of a sales or excise tax on the fuel, for example by purchasing an annual permit or decal.
1 What is the proper sales tax treatment of the rental charge for a propane tank by a propane marketer to a customer when the charge is separately stated on the invoice to the customer?  Is there a Sales Tax regulation exempting residential electric, fuel oil, kerosene, gas and steam from tax?