DETERMINATION OF THE STATE-OF-THE-ART IN GENERATING REVENUE FOR HIGHWAY DEPARTMENT OPERATIONS - A SUPPLEMENT - REMOVAL OF SALES TAX EXEMPTION ON GASOLINE AND MOTOR FUEL

The removal of the sales tax exemption on gasoline and motor fuel as a means of increasing revenue for the Alabama Highway Department is investigated. Revenue estimates are provided on an annual basis through 1981 for assumed retail prices of gasoline and motor fuel. The relationship between the added revenue generated and the Highway Department's projected deficit is documented. A means of administering the tax at the pump is suggested. Advantages and disadvantages of a sales tax on fuel are presented.

• Supplemental Notes:
  • Sponsored in part by Alabama State Highway Dept., Montgomery. See also PB-263 078.
• Corporate Authors:

  Auburn University

  Department of Civil Engineering, Harbert Engineering Center
  Auburn, AL  United States  36849

  Federal Highway Administration

  1200 New Jersey Avenue, SE
  Washington, DC  United States  20590

  Alabama State Highway Department

  11 South Union Street
  Montgomery, AL  United States  36130
• Authors:
  • Vecellio, R L
• Publication Date: 1976-5

Media Info

• Pagination: 24 p.

Subject/Index Terms

• TRT Terms: Budgeting; Deficits; Estimates; Finance; Fuels; Gasoline; Highway planning; Highways; Local government; Motor fuels; Prices; Revenues; Sales; State of the art studies; Taxation; Taxes
• Candidate Terms: Highway economics
• Uncontrolled Terms: Financial management
• Geographic Terms: Alabama
• Subject Areas: Energy; Finance; Highways;

Filing Info

• Accession Number: 00151207
• Record Type: Publication
• Source Agency: National Technical Information Service
• Report/Paper Numbers: FHWA/ALA/RD-79/79A Final Rpt.
• Files: NTIS, TRIS, USDOT, STATEDOT
• Created Date: Apr 13 1977 12:00AM