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.
When the fee is included as part of the charge for providing a taxable service, the fee is included in the taxable purchase price. No sales tax is due from an auto repair shop on environmental and hazardous waste fees for the disposal of oil, tires, etc. However, these fees are included in the taxable purchase price when related to taxable services performed on motor vehicles for customers.