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.
Each jurisdiction determines which types of fuel are considered special fuels, and sets the tax rate for each type of special fuel. In New Mexico, diesel is the only type of fuel considered as a special fuel to be reported on IFTA returns. However in Texas, gasoline and diesel are special fuels and both types are reported on IFTA returns.