FUEL TAX DIFFERENTIALS OF TEXAS CARGO VEHICLES

RESEARCH WAS CONDUCTED TO RELATE THE CHARACTERISTICS OF CARGO VEHICLES OPERATING IN TEXAS, AS REFLECTED BY LOADOMETER AND REGISTRATION DATA, TO FUEL CONSUMPTION CURVES DEVELOPED FROM SECONDARY DATA AND TO ADAPT THESE RESULTS TO THE HIGHWAY USER TAXATION. ONE MAJOR OBJECTIVE OF THE STUDY WAS TO DETERMINE WHETHER TEXAS CARGO VEHICLES OF VARIOUS TYPES ARE BEING EQUITABLY TAXED IN RELATION TO THEIR HIGHWAY USE. THE STUDY SOUGHT TO: (1) ANALYZE THE PRESENT SYSTEM OF MOTOR FUEL TAXATION IN RELATION TO HIGHWAY USE BY WEIGHT CLASSES OF CARGO VEHICLES, (2) CORRELATE TOTAL HIGHWAY TAXATION (FUEL IMPOSTS PLUS LICENSES AND FEES) WITH HIGHWAY USE BY WEIGHTCLASSES OF CARGO VEHICLES, (3) INVESTIGATE HIGHWAY TAXATION RELATIONSHIPS WITH OTHER HIGHWAY USE CONCEPTS SUCH AS TON-MILE AND 18-KIP AXLE EQUIVALENTS, (4) DETERMINE THE FREQUENCY DISTRIBUTION OF AXLE WEIGHTS BY CARGO VEHICLE CLASSES ON VARIOUS HIGHWAY SYSTEMS AND COMPARE THESE DATA WITH TOTAL LOADOMETER DATA AND DERIVE ASSOCIATED HIGHWAY USE AND TAXATION INFERENCES, AND (5) DERIVE METHODS FOR QUICK REVIEW AND EVALUATION OF HIGHWAY USE AND HIGHWAY TAXATION. A LITERATURE REVIEW REVEALED THAT TEN FORMAL RESEARCH STUDIES HAD BEEN MADE TO DETERMINE THE FUEL CONSUMPTION DIFFERENTIAL BETWEEN GASOLINE AND DIESEL POWERED VEHICLES POSSESSING THE SAME CHARACTERISTICS AND IN SIMILAR SERVICE. SEVEN OF THE TEN STUDIES REPORTED INFORMATION ONLY ON A COMBINED AXLE GROUP BASIS. ANALYSIS OF THE FUEL CONSUMPTION STUDIES, THE TEXAS LOADOMETER FREQUENCIES, AND THE REGISTRATION FREQUENCIES, BY GROSS WEIGHT AND FUEL TYPE, INDICATED THAT THE COMPOSITE FUEL CONSUMPTION CURVES COULD BE REASONABLY ADAPTED TO TEXAS CARGO VEHICLES TO DETERMINE A SINGLE GASOLINE TO DIESEL FUEL CONSUMPTION DIFFERENTIAL. A SINGLE GASOLINE TO DIESEL FUEL CONSUMPTION RATIO OF 1.34 WAS SELECTED AS AN ACCEPTABLE FIGURE FOR DETERMINING A FUEL TAX DIFFERENTIAL. BASED ON THIS RATIO AND THE GASOLINE TAX OF FIVE CENTS PER GALLON, THE SUPPORTED (EQUALIZED) DIESEL TAX IS 6.70 CENTS PER GALLON. THE PRESENT DIESEL TAX IS 6.80 CENTS PER GALLON, OR .10 CENTS PER GALLON OVER THE SUPPORTED DIESEL TAX. THE CHARACTERISTICS OF CARGO VEHICLES OPERATING IN TEXAS, AS REFLECTED BY LOADOMETER AND REGISTRATION DATA, ARE RELATED TO FUEL CONSUMPTION CURVES DEVELOPED FROM SECONDARY DATA.

  • Supplemental Notes:
    • Res Rept 131-1, 102 PP, 24 FIG, 50 TAB, 11 REF, 3 APP
  • Corporate Authors:

    Texas Transportation Institute

    Texas A&M University System, 1600 E Lamar Boulevard
    Arlington, TX  United States  76011
  • Authors:
    • Buffington, J L
    • Adkins, W G
    • Schafer, D L
  • Publication Date: 1968-5

Subject/Index Terms

Filing Info

  • Accession Number: 00200970
  • Record Type: Publication
  • Files: TRIS
  • Created Date: May 5 1994 12:00AM