INDIANA'S MOTORBOAT FUEL TAX

RESEARCH WAS CONDUCTED TO ESTIMATE THE TOTAL AMOUNT OF GASOLINE CONSUMED PER YEAR BY MOTORBOATS IN INDIANA FOR WHICH STATE FUEL TAX WAS PAID. IN ADDITION, INFORMATION WAS COLLECTED ON THE AMOUNT AND TYPE OF BOAT USAGE CATEGORIZED ACCORDING TO MOTOR HORSEPOWER. FUEL CONSUMPTION DATA FOR 1968 WERE OBTAINED FROM A QUESTIONNAIRE WHICH WAS SENT TO A SAMPLE OF 700 BOAT OWNERS SELECTED FROM 155,000 REGISTRATIONS MAINTAINED BY THE DEPARTMENT OF NATIONAL RESOURCES. THE FUEL CONSUMED BY MOTORBOATS AMOUNTED TO 19 MILLION GALLONS OR 8/10 OF ONE PERCENT OF TOTAL TAXABLE GASOLINE SALES IN THE STATE. AN ESTIMATED 60 PERCENT OF THE TAXES WERE UNREFUNDED (OF THE 40 PERCENT REMAINING, 3 PERCENT WERE REFUNDED AND 37 PERCENT WERE SOLD TAX-EXEMPT AT STATE-LICENSED MARINAS). THE TAXES UNREFUNDED AMOUNTED TO APPROXIMATELY 1/2 OF 1 PERCENT OF THE REVENUE RECEIVED FROM ALL MOTOR VEHICLE FUEL TAX. /BPR/

  • Corporate Authors:

    Purdue University/Indiana Department of Transportation JHRP

    Purdue University, School of Civil Engineering
    West Lafayette, IN  USA  47907-1284

    Indiana State Highway Commission

    Indianapolis, IN  USA  46204

    Bureau of Public Roads /US

    400 7th Street, SW
    Washington, DC  USA  20590
  • Authors:
    • ROBINSON, D C
    • Grecco, W L
  • Publication Date: 1970

Subject/Index Terms

Filing Info

  • Accession Number: 00200916
  • Record Type: Publication
  • Source Agency: Bureau of Public Roads /US
  • Report/Paper Numbers: C-36-54kk
  • Files: TRIS
  • Created Date: Jul 27 1970 12:00AM