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  USA  36849

    Federal Highway Administration

    1200 New Jersey Avenue, SE
    Washington, DC  USA  20590

    Alabama State Highway Department

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

Media Info

  • Pagination: 24 p.

Subject/Index Terms

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