Use for 1st Quarter 2024 only.                    IFTA Final Fuel Use Tax Rate and Rate Code Table 1                                                                             IFTA-105
                                                  Note: Only use this rate schedule for the Period January 1 - March 31, 2024

                            D (Diesel)            G (Motor Fuel Gasoline)             E (Ethanol)           P (Propane (LPG))            C (CNG (Natural Gas))        J (Biodiesel)
                     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         115      .30    .1062        115      .29    .1026        115      .29    .10          115      .30    .1062        114      .08    .0283        73       .30    .1062
Alberta          AB†        115      .2544 .09           115      .2544 .09           115      .2544 .09           115      .2657 .094          114      N/A    N/A          71       .2544 .09
Arizona          AZ†        124      .26    .092         115      .18    .0637        115      N/A    N/A          124      N/A    N/A          117      N/A    N/A          71       .26    .092
Arkansas         AR†        115      .285   .1008        115      .247   .0874        115      .247   .0874        115      .165   .0584        115      .05    .0177        71       .285   .1008
British Columbia BC†        114      .9002 .3185         114      .8144 .2881         112      .8144 .2881         114      .3607 .1276         113      .3502 .1239         71       .9002 .3185
California       CA†        114      1.089 .3852         113      N/A    N/A          113      .09    .0319        113      .06    .0213        113      .0887 .0313         72       1.089 .3852
Colorado         CO         115      .265   .0937        115      .25    .0885        114      .25    .0885        115      .135   .0478        115      .183   .0647        71       .265   .0937
Connecticut      CT†        114      .492   .1741        113      .25    .0885        113      .25    .0885        113      .26    .092         113      .26    .092         71       .492   .1741
Delaware         DE         111      .22    .0778        111      .23    .0814        111      .23    .0814        111      .22    .0778        111      .22    .0778        71       .22    .0778
Florida          FL†        115      .3947 .1397         116      .396   .1401        115      N/A    N/A          114      N/A    N/A          113      N/A    N/A          71       .3947 .1397
Georgia          GA†        115      .362   .128         119      .323   .1142        119      .323   .1142        114      .323   .1142        119      .323   .1142        72       .362   .128
Idaho            ID†        115      .32    .1131        113      N/A    N/A          113      N/A    N/A          115      .232   .0821        115      .32    .1131        71       .32    .1131
Illinois         IL†        115      .741   .2622        115      .65    .2299        115      .65    .2299        115      .709   .2508        115      .58    .2051        71       .741   .2622
Indiana          IN†        203      .57    .2017        207      .34    .1202        207      .34    .1202        228      .00    .00          203      .57    .2017        110      .57    .2017
Indiana*         IN†        203      N/A    N/A          207      N/A    N/A          207      N/A    N/A          229      .57    .2017        203      N/A    N/A          110      N/A    N/A
Iowa             IA†        116      .325   .115         116      .30    .1062        116      .245   .0866        116      .30    .1062        115      .31    .1097        72       .298   .1054
Kansas           KS         115      .26    .092         115      .24    .0849        115      .24    .0849        115      .23    .0814        115      .24    .0849        71       .26    .092
Kentucky         KY         221      .257   .0909        221      .287   .1015        221      .287   .1015        221      .287   .1015        221      .257   .0909        110      .257   .0909
Kentucky*        KY         222      .124   .0439        222      .053   .0187        222      .053   .0187        222      .053   .0187        222      .124   .0439        111      .124   .0439
Louisiana        LA†        115      .20    .0707        115      .20    .0707        115      .20    .0707        115      .146   .0517        115      .20    .0707        71       .20    .0707
Maine            ME         110      .312   .1103        109      N/A    N/A          110      .198   .07          110      .219   .0775        110      .3078 .1089         71       .312   .1103
Manitoba         MB†        117      N/A    N/A          116      N/A    N/A          116      N/A    N/A          116      .0848 .03           114      N/A    N/A          72       N/A    N/A
Maryland         MD†        113      .4775 .169          113      .47    .1663        113      .47    .1663        113      .47    .1663        113      .47    .1663        71       .4775 .169
Massachusetts    MA         114      .24    .0849        114      .24    .0849        114      .24    .0849        113      .133   .047         113      .133   .047         72       .24    .0849
Michigan         MI         137      .495   .1751        114      .447   .1581        114      .447   .1581        114      .495   .1751        114      .447   .1581        71       .495   .1751
Minnesota        MN†        116      .285   .1008        116      .285   .1008        116      .285   .1008        116      .2135 .0755         116      .285   .1008        72       .285   .1008
Mississippi      MS†        115      .18    .0637        115      .18    .0637        115      .18    .0637        115      .17    .0601        115      .228   .0806        71       .18    .0637
Missouri         MO†        115      .245   .0866        114      .245   .0866        113      .245   .0866        115      .11    .039         115      .11    .039         71       .245   .0866
Montana          MT†        115      .2975 .1052         115      N/A    N/A          115      N/A    N/A          113      .0518 .0183         114      .07    .0248        71       .2975 .1052
Nebraska         NE         115      .291   .103         115      .291   .103         115      .291   .103         115      .291   .103         115      .291   .103         71       .291   .103
Nevada           NV         115      .27    .0955        113      .23    .0814        113      .23    .0814        115      .064   .0226        115      .21    .0743        71       .27    .0955
New Brunswick    NB         113      .4367 .1545         113      .3072 .1087         113      .3072 .1087         113      .1894 .067          113      .4367 .1545         71       .4367 .1545
New Hampshire    NH         109      .222   .0786        109      N/A    N/A          109      N/A    N/A          109      .222   .0786        109      .222   .0786        71       .222   .0786
New Jersey       NJ         111      .493   .1745        112      .423   .1497        112      .423   .1497        112      N/A    N/A          112      N/A    N/A          72       .493   .1745
New Mexico       NM         115      .21    .0743        113      N/A    N/A          113      N/A    N/A          115      N/A    N/A          114      N/A    N/A          71       N/A    N/A
New York         NY†        113      .3955 .1399         113      .413   .1461        113      .413   .1461        113      .24    .0849        113      N/A    N/A          71       N/A    N/A
Newfoundland     NL         117      .2685 .095          118      .212   .075         113      N/A    N/A          116      .1979 .07           113      N/A    N/A          71       N/A    N/A
North Carolina   NC†        115      .404   .1429        115      .404   .1429        115      .404   .1429        115      .404   .1429        115      .404   .1429        71       .404   .1429
North Dakota     ND         115      .23    .0814        115      .23    .0814        115      N/A    N/A          115      .23    .0814        115      .23    .0814        71       .23    .0814
Nova Scotia      NS         113      .4353 .154          114      .4381 .155          113      N/A    N/A          113      .1979 .07           113      .4353 .154          71       .4353 .154
Ohio             OH†        155      .47    .1663        155      .385   .1362        155      .385   .1362        155      .47    .1663        129      .47    .1663        71       .47    .1663
Oklahoma         OK         115      .19    .0672        115      .19    .0672        115      .19    .0672        115      .16    .0566        115      .05    .0177        71       .19    .0672

                                                                                                                                                                 * 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 (3/24)

Use for 1st Quarter 2024 only.                                                                                                                                                   IFTA-105

                            D (Diesel)            G (Motor Fuel Gasoline)             E (Ethanol)           P (Propane (LPG))            C (CNG (Natural Gas))            J (Biodiesel)
                     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†        109      .2544 .09           109      .2544 .09           109      .2544 .09           109      .1216 .043          109      N/A    N/A          71       .2544 .09
Oregon           OR         113      N/A    N/A          113      N/A    N/A          113      N/A    N/A          113      N/A    N/A          113      N/A    N/A          71       N/A    N/A
Pennsylvania     PA†        120      .741   .2622        120      .576   .2038        120      .384   .1359        120      .425   .1504        120      .576   .2038        71       .741   .2622
Prince Edward Is PE†        115      .40    .1415        115      .2394 .0847         114      .2394 .0847         115      N/A    N/A          114      .2394 .0847         71       N/A    N/A
Quebec           QC         115      .571   .202         113      .5427 .192          113      .571   .202         113      N/A    N/A          113      N/A    N/A          71       .571   .202
Rhode Island     RI         111      .37    .131         111      .37    .131         111      .37    .131         111      .37    .131         111      N/A    N/A          71       .37    .131
Saskatchewan     SK         115      .424   .15          115      .424   .15          115      .424   .15          115      .2544 .09           113      N/A    N/A          71       .424   .15
South Carolina   SC†        113      .28    .0991        113      .28    .0991        113      .28    .0991        113      .28    .0991        113      .28    .0991        71       N/A    N/A
South Dakota     SD†        115      .28    .0991        113      .28    .0991        113      .14    .0495        115      .20    .0707        115      .10    .0354        71       .28    .0991
Tennessee        TN†        115      .27    .0955        115      .26    .092         113      .26    .092         115      .22    .0778        113      .21    .0743        71       .27    .0955
Texas            TX†        115      .20    .0707        115      .20    .0707        115      .20    .0707        116      N/A    N/A          115      .15    .053         71       .20    .0707
Utah             UT†        115      .365   .1291        115      .365   .1291        115      .365   .1291        115      N/A    N/A          115      .20    .0707        71       .365   .1291
Vermont          VT         123      .31    .1097        110      N/A    N/A          110      N/A    N/A          110      N/A    N/A          110      N/A    N/A          71       N/A    N/A
Virginia         VA†        225      .308   .109         225      .298   .1054        225      .298   .1054        225      .298   .1054        225      .298   .1054        140      .308   .109
Virginia*        VA†        226      .14    .0495        226      .15    .053         226      .15    .053         226      .15    .053         226      .15    .053         141      .14    .0495
Washington       WA†        116      .494   .1747        116      .494   .1747        116      .494   .1747        113      N/A    N/A          113      N/A    N/A          72       .494   .1747
West Virginia    WV         113      .357   .1263        113      .357   .1263        113      .357   .1263        113      .195   .069         113      .248   .0877        71       .357   .1263
Wisconsin        WI         115      .329   .1164        115      .329   .1164        115      .329   .1164        115      .226   .0799        115      .247   .0874        71       .329   .1164
Wyoming          WY†        115      .24    .0849        115      .24    .0849        115      .24    .0849        113      .24    .0849        113      .24    .0849        71       .24    .0849

                                                                                                                                                               * Surcharge
                                                                                                                                                                ** Period rate change is effective

† FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES.
FOR IMPORTANT NOTICES AND THE MOST RECENT JURISDICTION MEMOS, GO TO WWW.IFTACH.ORG AND CLICK IMPORTANT NOTICES.
  N/C = No Change                                                                                                                                                     IFTA-105 (3/24) (back)