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FAQ: Transportation Investment Act

Can I use my sales tax exemption with the sales and use tax equivalent rate?

No, this is not a sales and use tax on motor fuel, but a motor fuel tax increase. If you have a valid motor fuel tax exemption that allows you to purchase tax-free motor fuel, you will still be allowed to purchase the motor fuel without the tax. Remember, if the fuel is used over the road (i.e. for a taxable purpose), you will be paying the current motor fuel tax with the increase.

Links for Transportation Investment Act FAQs
Taxpayer Assistance
Frequently Asked Questions
Business Tax FAQs
Motor Fuel Tax
Transportation Investment Act FAQs
  1 - What is the Transportation Infrastructure Investment Act of 2013?
  2 - What motor fuels are affected by this tax increase?
  3 - How is the motor fuel tax increased?
  4 - How will the CPI tax increase be computed?
  5 - How does the average increase in the retail sales price of gasoline affect the tax increase?
  6 - What are the percentage changes for the sales and use tax equivalent rate and dates the tax will change?
  7 - Can I use my sales tax exemption with the sales and use tax equivalent rate?
  8 - What is the inventory adjustment?
  9 - Where can I find additional information?
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