Alaska ~ Motor Fuel Tax: Refined Fuel Surcharge Enacted

Dealers and users of refined fuel must pay a per-gallon surcharge on refined fuel sold, transferred, or used in Alaska in addition to the motor fuel tax already imposed. The surcharge is $0.0095 per gallon, and it is effective July 1, 2015.

There are exemptions from the surcharge for:

— fuel sold to a federal or state government agency for official use;

— fuel refined and used outside the United States;

— liquefied petroleum gas;

— aviation fuel; and

— fuel sold or transferred between qualified dealers.

Dealers who transfer refined or motor fuel in the state must collect the surcharge and tax and remit the total amount collected during each calendar month to the Department of Revenue by the end of the succeeding month. Similarly, users who use refined or motor fuel during a calendar month must remit the surcharge and tax. If a remittance is timely, 1% of the total surcharge and tax due, up to a maximum of $100, may be deducted and retained to cover the expense of accounting and filing the monthly return.

Portions of the motor fuel tax law were amended to include or accommodate the surcharge in relation to, among other topics, refunds, credit card sales to government agencies, preservation of books and records, and disallowance of exemptions for certain aviation fuel use.

H.B. 158, Laws 2015, effective as noted

 

AUTHOR

Wolters Kluwer Tax and Accounting

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