Published: Jan 1948
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The complexity of tractor fuels and taxation can be appreciated only by considering first the background of state motor fuel tax and petroleum inspection laws against which is reflected the interest of the states in tractor fuels. Since the State of Oregon first adopted a gasoline tax to aid its road building program, this tax has become universal among the forty-eight states and is a major source of state revenues throughout the nation. While a degree of uniformity does exist among the states, it is found largely in such matters as the unit of measurement of the tax rather than in the tax rate, in the regularity and frequency of collection of the tax rather than in the use of uniform reporting forms or procedures, in the general application of the tax to receipts or sales at the supplier and jobber levels rather than in the final retention of or relief from the tax in so far as the ultimate consumer is concerned.
Anderson, Arthur B.
Director, Department of Taxation, State of Minnesota, St. Paul, Minn.
Paper ID: STP47913S