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. /FHWA/
- Sponsored by Alabama Highway Department in cooperation with DOT, Federal Highway Administration.
Auburn UniversityEngineering Experiment Station
Auburn, AL USA 36849
- Vecellio, R L
- Publication Date: 1976-4
- Pagination: 21 p.
- TRT Terms: Economic factors; Exemption; Gasoline; Incentives; Motor fuels; Rates; Retail trade; Sales; Taxation; Taxes
- Old TRIS Terms: Economic considerations
- Subject Areas: Economics; Finance; Highways; Society;
- Accession Number: 00165774
- Record Type: Publication
- Source Agency: Federal Highway Administration
- Report/Paper Numbers: FHWA-ALA-RD-76-79A Final Rpt.
- Contract Numbers: 930-081
- Files: TRIS, USDOT
- Created Date: Mar 29 1978 12:00AM