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/

  • Supplemental Notes:
    • Sponsored by Alabama Highway Department in cooperation with DOT, Federal Highway Administration.
  • Corporate Authors:

    Auburn University

    Engineering Experiment Station
    Auburn, AL  USA  36849
  • Authors:
    • Vecellio, R L
  • Publication Date: 1976-4

Media Info

  • Pagination: 21 p.

Subject/Index Terms

Filing Info

  • 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