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Use for 2nd Quarter 2024 only.                    IFTA Final Fuel Use Tax Rate and Rate Code Table 2                                                                         IFTA-105.1
                                                  Note: Only use this rate schedule for the Period April 1 - June 30, 2024

                            A (A-55)                     B (E-85)                     F (M-85)              H (Gasohol)                         L (LNG)                   M (Methanol)
                     Effective  Rate              Effective  Rate              Effective  Rate              Effective  Rate              Effective  Rate              Effective  Rate 
Jurisdiction         Date** Code     Gallon Liter Date** Code     Gallon Liter Date** Code     Gallon Liter Date** Code     Gallon Liter Date** Code     Gallon Liter Date** Code     Gallon Liter
Alabama          AL         104      .29    .1037        104      .29    .1037        104      .29    .1037        104      .29    .1037        103      .08    .0286        104      .29    .1037
Alberta          AB†        102      .3634 .13           102      .3634 .13           102      .3634 .13           102      .3634 .13           102      N/A    N/A          102      .3634 .13
Arizona          AZ†        102      N/A    N/A          102      .18    .0644        102      .18    .0644        102      .18    .0644        102      N/A    N/A          102      N/A    N/A
Arkansas         AR†        102      N/A    N/A          102      .247   .0884        102      .247   .0884        102      .247   .0884        102      .05    .0179        102      .247   .0884
British Columbia BC†        102      .9991 .3574         102      .8976 .3211         102      .2823 .101          102      .8976 .3211         102      .5993 .2144         102      .2454 .0878
California       CA†        103      1.089 .3895         102      .09    .0322        102      .09    .0322        102      N/A    N/A          102      .1017 .0364         102      .09    .0322
Colorado         CO         102      .25    .0895        102      .25    .0895        102      .25    .0895        102      .25    .0895        102      .12    .0429        102      .25    .0895
Connecticut      CT†        102      .25    .0895        102      .25    .0895        102      .25    .0895        102      .25    .0895        102      .26    .093         102      .25    .0895
Delaware         DE         102      .22    .0787        102      .22    .0787        102      .22    .0787        102      .23    .0823        102      .22    .0787        102      .23    .0823
Florida          FL†        102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          103      .396   .1416        102      N/A    N/A          102      N/A    N/A
Georgia          GA†        108      .323   .1155        108      .323   .1155        108      .323   .1155        108      .323   .1155        108      .323   .1155        108      .323   .1155
Idaho            ID†        102      .32    .1144        102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      .349   .1248        102      N/A    N/A
Illinois         IL†        102      .65    .2325        102      .65    .2325        102      .65    .2325        102      .65    .2325        102      .70    .2503        102      .65    .2325
Indiana          IN†        145      .34    .1216        145      .34    .1216        145      .34    .1216        180      .34    .1216        176      .57    .2039        180      .34    .1216
Indiana*         IN†        145      N/A    N/A          145      N/A    N/A          145      N/A    N/A          180      N/A    N/A          176      N/A    N/A          180      N/A    N/A
Iowa             IA†        103      .30    .1074        103      .245   .0876        103      .30    .1074        103      .30    .1074        103      .325   .1163        103      .30    .1074
Kansas           KS         102      .26    .093         102      .17    .0608        102      .24    .0858        102      .24    .0858        102      .26    .093         102      .26    .093
Kentucky         KY         203      .257   .0919        203      .287   .1026        203      .287   .1026        203      .287   .1026        203      .257   .0919        203      .287   .1026
Kentucky*        KY         204      .124   .0444        204      .053   .019         204      .053   .019         204      .053   .019         204      .124   .0444        204      .053   .019
Louisiana        LA†        102      .20    .0715        102      .20    .0715        102      .20    .0715        102      .20    .0715        102      .20    .0715        102      .20    .0715
Maine            ME         102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          103      .178   .0636        103      .147   .0525
Manitoba         MB†        103      N/A    N/A          103      N/A    N/A          103      N/A    N/A          103      N/A    N/A          103      N/A    N/A          103      N/A    N/A
Maryland         MD†        102      N/A    N/A          102      .47    .1682        102      N/A    N/A          102      .47    .1682        102      .47    .1682        102      .47    .1682
Massachusetts    MA         103      .24    .0858        103      .24    .0858        103      .24    .0858        103      .24    .0858        102      .181   .0647        103      .24    .0858
Michigan         MI         102      .498   .1782        102      .483   .1728        102      .483   .1728        102      .483   .1728        102      .498   .1782        102      .483   .1728
Minnesota        MN†        103      .285   .1019        103      .2025 .0724         103      N/A    N/A          103      .285   .1019        103      .171   .0612        103      .285   .1019
Mississippi      MS†        102      .18    .0644        102      .18    .0644        102      .18    .0644        102      .18    .0644        102      .18    .0644        102      .18    .0644
Missouri         MO†        102      N/A    N/A          102      .245   .0876        102      .245   .0876        102      .245   .0876        102      .11    .0394        102      N/A    N/A
Montana          MT†        102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A
Nebraska         NE         102      .291   .1041        102      .291   .1041        102      .291   .1041        102      .291   .1041        102      .291   .1041        102      .291   .1041
Nevada           NV         102      .19    .068         102      .23    .0823        102      N/A    N/A          102      .23    .0823        102      .27    .0965        102      .23    .0823
New Brunswick    NB         102      .4319 .1545         102      .3038 .1087         102      .3038 .1087         102      .3038 .1087         102      .4319 .1545         102      .3038 .1087
New Hampshire    NH         102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      .222   .0795        102      N/A    N/A
New Jersey       NJ         103      .423   .1514        103      .423   .1514        103      .423   .1514        103      .423   .1514        103      N/A    N/A          103      .423   .1514
New Mexico       NM         102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A
New York         NY†        102      .413   .1477        102      N/A    N/A          102      .413   .1477        102      .413   .1477        102      N/A    N/A          102      .413   .1477
Newfoundland     NL         102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A
North Carolina   NC†        102      .404   .1445        102      .404   .1445        102      .404   .1445        102      .404   .1445        102      .404   .1445        102      .404   .1445
North Dakota     ND         102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      .23    .0823        102      N/A    N/A          102      N/A    N/A
Nova Scotia      NS         102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      .4333 .155          102      .4305 .154          102      N/A    N/A
Ohio             OH†        128      .47    .1682        128      .385   .1377        128      .385   .1377        128      .385   .1377        128      .47    .1682        128      .385   .1377
Oklahoma         OK         102      .19    .068         102      .19    .068         102      .19    .068         102      .19    .068         102      .05    .0179        102      .19    .068

                                                                                                                                                                 * Surcharge
 FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES.                                                                  ** Period rate change is effective
FOR IMPORTANT NOTICES AND THE MOST RECENT JURISDICTION MEMOS, GO TO WWW.IFTACH.ORG AND CLICK IMPORTANT NOTICES.
  N/C = No Change                                                                                                                                               IFTA-105.1 (6/24)     Page 1 of 4



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Use for 2nd Quarter 2024 only.                                                                                                                                               IFTA-105.1

                            A (A-55)                     B (E-85)                     F (M-85)              H (Gasohol)                         L (LNG)                   M (Methanol)
                     Effective  Rate              Effective  Rate              Effective  Rate              Effective  Rate              Effective  Rate              Effective  Rate 
Jurisdiction         Date** Code     Gallon Liter Date** Code     Gallon Liter Date** Code     Gallon Liter Date** Code     Gallon Liter Date** Code     Gallon Liter Date** Code     Gallon Liter
Ontario          ON†        102      .2516 .09           102      .2516 .09           102      .2516 .09           102      .2516 .09           102      N/A    N/A          102      N/A    N/A
Oregon           OR         102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A
Pennsylvania     PA†        102      .741   .2651        102      .413   .1477        102      .332   .1187        102      .576   .2061        102      .648   .2318        102      .289   .1034
Prince Edward Is PE†        103      .2368 .0847         103      .2368 .0847         103      .2368 .0847         103      .2368 .0847         103      .4269 .1527         103      .2368 .0847
Quebec           QC         102      .5647 .202          102      .5647 .202          102      .5367 .192          102      .5367 .192          102      N/A    N/A          102      .5367 .192
Rhode Island     RI         102      .37    .1324        102      .37    .1324        102      .37    .1324        102      .37    .1324        102      .37    .1324        102      .37    .1324
Saskatchewan     SK         102      .4194 .15           102      .4194 .15           102      .4194 .15           102      .4194 .15           102      N/A    N/A          102      .4194 .15
South Carolina   SC†        102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      .28    .1002        102      .28    .1002        102      .28    .1002
South Dakota     SD         102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      .14    .0501        102      .14    .0501
Tennessee        TN†        102      .26    .093         102      .26    .093         102      .26    .093         102      .26    .093         102      .21    .0751        102      .26    .093
Texas            TX†        102      .20    .0715        102      .20    .0715        102      .20    .0715        102      .20    .0715        102      .15    .0536        102      .20    .0715
Utah             UT†        102      .365   .1305        102      .365   .1305        102      .365   .1305        102      .365   .1305        102      .20    .0715        102      .365   .1305
Vermont          VT         102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A
Virginia         VA†        203      .298   .1066        203      .298   .1066        203      .298   .1066        203      .298   .1066        203      .336   .1202        203      .298   .1066
Virginia*        VA†        204      .15    .0536        204      .15    .0536        204      .15    .0536        204      .15    .0536        204      .169   .0604        204      .15    .0536
Washington       WA†        102      .494   .1767        103      .494   .1767        102      .494   .1767        103      .494   .1767        102      N/A    N/A          102      .494   .1767
West Virginia    WV         102      .357   .1277        102      .357   .1277        102      .357   .1277        102      .357   .1277        102      .159   .0569        102      N/A    N/A
Wisconsin        WI         102      .329   .1177        102      .329   .1177        102      .329   .1177        102      .329   .1177        102      .197   .0704        102      .329   .1177
Wyoming          WY†        102      .24    .0858        102      .24    .0858        102      .24    .0858        102      .24    .0858        102      .24    .0858        102      .24    .0858

                                                                                                                                                                 * Surcharge
 FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES.                                                                  ** Period rate change is effective
FOR IMPORTANT NOTICES AND THE MOST RECENT JURISDICTION MEMOS, GO TO WWW.IFTACH.ORG AND CLICK IMPORTANT NOTICES.
  N/C = No Change                                                                                                                                               IFTA-105.1 (6/24)     Page 2 of 4



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Use for 2nd Quarter 2024 only.                                                                                             IFTA-105.1

                       K (Electricity)              N (Hydrogen)
                       Effective  Rate              Effective  Rate 
  Jurisdiction         Date** Code     Gallon Liter Date** Code     Gallon Liter
  Alabama          AL         25       N/A    N/A          25       N/A    N/A
  Alberta          AB†        25       N/A    N/A          25       N/A    N/A
  Arizona          AZ†        25       N/A    N/A          25       N/A    N/A
  Arkansas         AR†        25       N/A    N/A          25       N/A    N/A
  British Columbia BC†        25       N/A    N/A          25       N/A    N/A
  California       CA†        25       N/A    N/A          25       N/A    N/A
  Colorado         CO         25       N/A    N/A          25       N/A    N/A
  Connecticut      CT†        25       N/A    N/A          25       N/A    N/A
  Delaware         DE         25       N/A    N/A          25       N/A    N/A
  Florida          FL†        25       N/A    N/A          25       N/A    N/A
  Georgia          GA†        25       N/A    N/A          25       N/A    N/A
  Idaho            ID†        25       N/A    N/A          25       .32    .1144
  Illinois         IL†        25       N/A    N/A          25       N/A    N/A
  Indiana          IN†        25       .08    .0673        25       .08    .0673
  Indiana*         IN†        25       N/A    N/A          25       N/A    N/A
  Iowa             IA†        25       .026   .0352        25       .65    .2325
  Kansas           KS         25       N/A    N/A          25       N/A    N/A
  Kentucky         KY         25       N/A    N/A          25       N/A    N/A
  Kentucky*        KY         25       N/A    N/A          25       N/A    N/A
  Louisiana        LA†        25       N/A    N/A          25       N/A    N/A
  Maine            ME         25       N/A    N/A          25       N/A    N/A
  Manitoba         MB†        25       N/A    N/A          25       N/A    N/A
  Maryland         MD†        25       N/A    N/A          25       N/A    N/A
  Massachusetts    MA         25       N/A    N/A          25       N/A    N/A
  Michigan         MI         25       N/A    N/A          25       .498   .1782
  Minnesota        MN†        25       N/A    N/A          25       N/A    N/A
  Mississippi      MS†        25       N/A    N/A          25       N/A    N/A
  Missouri         MO†        25       N/A    N/A          25       N/A    N/A
  Montana          MT†        25       N/A    N/A          25       N/A    N/A
  Nebraska         NE         25       N/A    N/A          25       .291   .1041
  Nevada           NV         25       N/A    N/A          25       N/A    N/A
  New Brunswick    NB         25       N/A    N/A          25       N/A    N/A
  New Hampshire    NH         25       N/A    N/A          25       N/A    N/A
  New Jersey       NJ         25       N/A    N/A          25       N/A    N/A
  New Mexico       NM         25       N/A    N/A          25       N/A    N/A
  New York         NY†        25       N/A    N/A          25       N/A    N/A
  Newfoundland     NL         25       N/A    N/A          25       N/A    N/A
  North Carolina   NC†        25       N/A    N/A          25       .404   .1445
  North Dakota     ND         25       N/A    N/A          25       N/A    N/A
  Nova Scotia      NS         25       N/A    N/A          25       N/A    N/A
  Ohio             OH†        25       N/A    N/A          25       N/A    N/A
  Oklahoma         OK         25       N/A    N/A          25       N/A    N/A

                                                                                                                * Surcharge
 FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES.                 ** Period rate change is effective
FOR IMPORTANT NOTICES AND THE MOST RECENT JURISDICTION MEMOS, GO TO WWW.IFTACH.ORG AND CLICK IMPORTANT NOTICES.
  N/C = No Change                                                                                              IFTA-105.1 (6/24)  Page 3 of 4



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Enlarge image
Use for 2nd Quarter 2024 only.                                                                                             IFTA-105.1

                       K (Electricity)              N (Hydrogen)
                       Effective  Rate              Effective  Rate 
  Jurisdiction         Date** Code     Gallon Liter Date** Code     Gallon Liter
  Ontario          ON†        25       N/A    N/A          25       N/A    N/A
  Oregon           OR         25       N/A    N/A          25       N/A    N/A
  Pennsylvania     PA†        25       .0172 .0233         25       .576   .2061
  Prince Edward Is PE†        25       N/A    N/A          25       N/A    N/A
  Quebec           QC         25       N/A    N/A          25       N/A    N/A
  Rhode Island     RI         25       N/A    N/A          25       N/A    N/A
  Saskatchewan     SK         25       N/A    N/A          25       N/A    N/A
  South Carolina   SC†        25       N/A    N/A          25       N/A    N/A
  South Dakota     SD         25       N/A    N/A          25       N/A    N/A
  Tennessee        TN†        25       N/A    N/A          25       N/A    N/A
  Texas            TX†        25       N/A    N/A          25       N/A    N/A
  Utah             UT†        25       N/A    N/A          25       .20    .0715
  Vermont          VT         25       N/A    N/A          25       N/A    N/A
  Virginia         VA†        25       N/A    N/A          25       N/A    N/A
  Virginia*        VA†        25       N/A    N/A          25       N/A    N/A
  Washington       WA†        25       N/A    N/A          25       N/A    N/A
  West Virginia    WV         25       N/A    N/A          25       .248   .0887
  Wisconsin        WI         25       N/A    N/A          25       N/A    N/A
  Wyoming          WY†        25       .24    .3249        25       .24    .0858

                                                                                                                * Surcharge
 FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES.                 ** Period rate change is effective
FOR IMPORTANT NOTICES AND THE MOST RECENT JURISDICTION MEMOS, GO TO WWW.IFTACH.ORG AND CLICK IMPORTANT NOTICES.
  N/C = No Change                                                                                              IFTA-105.1 (6/24)  Page 4 of 4






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