TAX EXEMPTION GUIDELINES FOR STATE AGENCIES
Aviation gasoline is also subject to a .01 State Excise tax. State agencies are not exempt from the $.01 State Excise tax or the 3% Second Motor Fuel Tax. They are exempt from the $.194 federal excise tax and any locally imposed sales taxes normally added to the Second Motor Fuel Tax. Procedure for Payment and Recovery of Motor Fuel Taxes ................
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