The Alabama Tax Tribunal held the taxpayers’ wholesale sales of fuel that entered and exited the state via the Colonial Pipeline were subject to the state’s wholesale oil license fee. The sales in question were made to...more
Just as a state’s economic development and growth is impacted by its ability to build and maintain its highways and bridges and improve its transportation systems, so too is its air quality. After all, transportation...more
The 'Trump Effect' is Slowing International Progress on Climate Change, Think Tank Warns - "The report from the Institute of International and European Affairs ("IIEA") considered the impact President Donald Trump was...more
The November 6 election will include environmental ballot initiatives as well as issues dividing candidates and the results should provide an interesting aspect of the election. ...more
The Decision: In Waste Management of Illinois, Inc. v. Illinois Department of Revenue, 2017 IL App (1st) 162830-U, the Illinois Appellate Court held that compressed natural gas ("CNG") is not a taxable motor fuel under the...more
Federal excise taxes imposed on natural gas, propane and other alternative fuels can significantly add to their cost and can create a disincentive to their use compared with more traditional fuels such as diesel and gasoline,...more
On March 26, 2015, Representative Todd Young (R-IN) introduced H.R. 1665, the Alternative Fuel Tax Parity Act, to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied natural gas (LNG) and liquefied...more
In This Issue: PA Governor's Budget Proposal Preserves Capital Stock/Franchise Tax Phase-out; Shopping Guides and Inserts; Documentation Requirements for Sales of Fuel Oil; Property Tax Notes; and PA Issues on Appeal -...more
For sales tax purposes, fuel vendors are required to obtain valid exemption certificates for all exempt nonresidential sales of fuels that are not subject to fuel taxes. Although the residential use of fuel is not subject to...more