For the privilege of operating motor vehicles in this state an excise tax of twenty cents per gallon is imposed upon the use of all motor fuel used for any purpose except aviation gasoline and except motor fuel containing at least ten percent alcohol distilled from cereal grains grown in the United States for the period ending June 30, 2000, and except as otherwise provided in this division. For the privilege of operating aircraft in this state an excise tax of eight cents per gallon is imposed on the use of all aviation gasoline.
The tax shall be paid in the first instance by the distributor upon the invoiced gallonage of all motor fuel received by the distributor in this state, within the meaning of the word "received" as defined in this division, less the deductions authorized. Thereafter, except as otherwise provided, the per gallon amount of the tax shall be added to the selling price of every gallon of such motor fuel sold in this state and shall be collected from the purchaser so that the ultimate consumer bears the burden of the tax. However, the tax shall not be imposed or collected under this division with respect to the following:
1. Motor fuel sold for export or exported from this state to any other state, territory, or foreign country.
2. Motor fuel sold to the United States or any agency or instrumentality thereof.
3. Motor fuel sold to any post exchange or other concessionaire on any federal reservation within this state; but the tax on motor fuel so sold, to the extent permitted by federal law, shall be collected by the post exchange or concessionaire, reported and paid the department.
4. Motor fuel used in the operation of an Iowa urban transit system. However, fuel sold to an Iowa urban transit system which is used for a purpose other than as specified in section 452A.57, subsection 6, is not exempt from the tax.
5. Motor fuel sold to a regional transit system, the state, any of its agencies, or to any political subdivision of the state, which is used for a purpose specified in section 452A.57, subsection 11 or for public purposes and delivered into any size of storage tank owned or used exclusively by a regional transit system, the state, any of its agencies, or a political subdivision of the state. The department shall issue exemption certificate forms to a regional transit system, the state, its agencies, and political subdivisions of the state, or a regional transit system, the state, any of its agencies, or a political subdivision of the state, or a licensed motor fuel distributor may provide its own certificate of exemption in the form prescribed by the director, to a distributor or dealer to substantiate tax- exempt sales of motor fuel under this subsection. The certificate of exemption shall state that all of the motor fuel delivered into the storage tank shall be used for a purpose specified in section 452A.57, subsection 11, or be used for public purposes.
Motor fuel shall be sold tax-paid to a regional transit system, the state of Iowa, any of its agencies, or to any political subdivision of the state, including motor fuel sold for the transportation of pupils of approved public and nonpublic schools by a contract carrier who contracts with the public school under section 285.5 for the transportation of public and nonpublic school pupils under chapter 285, unless the motor fuel is delivered into storage tanks and exempt under this subsection. Tax on fuel which is used for a purpose specified in section 452A.57, subsection 11 or for public purposes is subject to refund, including tax paid on motor fuel sold for the transportation of school pupils of approved public and nonpublic schools by a contract carrier who contracts with the public school under section 285.5 for the transportation of public and nonpublic school pupils under chapter 285. Claims for refunds shall be filed with the department on a quarterly basis and the director shall not grant a refund of motor fuel or special fuel tax where a claim is not filed within one year from the date the tax was due. The claim shall contain the number of gallons purchased, the calculation of the amount of motor fuel and special fuel tax subject to refund and any other information required by the department necessary to process the refund.
For the privilege of operating motor vehicles in this state an excise tax of nineteen cents per gallon until June 30, 2000, is imposed upon the use of motor fuel containing at least ten percent alcohol distilled from cereal grains grown in the United States and used for any purpose except as otherwise provided in this division.
[C27, 31, § 4755-b38, 5093-a1; C35, § 5093-f3, -f4; C39, § 5093.03, 5093.04; C46, 50, 54, § 324.2, 324.3; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.3; 81 Acts 2d Ex, ch 2, § 7--;9; 82 Acts, ch 1170, § 3, 4]
83 Acts, ch 150, § 1, 2; 84 Acts, ch 1141, § 1; 84 Acts, ch 1253, § 5; 85 Acts, ch 231, §13, 14; 86 Acts, ch 1116, § 2, 3; 88 Acts, ch 1019, §13, 14; 88 Acts, ch 1205, § 3; 91 Acts, ch 87, §4; 91 Acts, ch 254, §19, 20 ~IC93, § 452A.3
Referred to in § 312.2, 321.19, 452A.8, 452A.35
See § 452A.35, 452A.81
Iowa General Assembly
Search: Iowa Code 1995
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