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.
- Sponsored in part by Alabama State Highway Dept., Montgomery. See also PB-263 078.
Auburn UniversityDepartment of Civil Engineering, Harbert Engineering Center
Auburn, AL United States 36849
Washington, DC United States 20590
Montgomery, AL United States 36130
- Vecellio, R L
- Publication Date: 1976-5
- Pagination: 24 p.
- 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;
- 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