Use for 1st Quarter 2024 only.                    IFTA Final Fuel Use Tax Rate and Rate Code Table 2                                                                         IFTA-105.1
                                                  Note: Only use this rate schedule for the Period January 1 - March 31, 2024

                            A (A-55)                     B (E-85)                     F (M-85)              H (Gasohol)                         L (LNG)                   M (Methanol)
                     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         103      .29    .1026        103      .29    .1026        103      .29    .1026        103      .29    .1026        102      .08    .0283        103      .29    .1026
Alberta          AB†        101      .2544 .09           101      .2544 .09           101      .2544 .09           101      .2544 .09           101      N/A    N/A          101      .2544 .09
Arizona          AZ†        101      N/A    N/A          101      .18    .0637        101      .18    .0637        101      .18    .0637        101      N/A    N/A          101      N/A    N/A
Arkansas         AR†        101      N/A    N/A          101      .247   .0874        101      .247   .0874        101      .247   .0874        101      .05    .0177        101      .247   .0874
British Columbia BC†        101      .9002 .3185         101      .8144 .2881         101      .2323 .0822         101      .8144 .2881         101      .4923 .1742         101      .2018 .0714
California       CA†        102      1.089 .3852         101      .09    .0319        101      .09    .0319        101      N/A    N/A          101      .1017 .036          101      .09    .0319
Colorado         CO         101      .25    .0885        101      .25    .0885        101      .25    .0885        101      .25    .0885        101      .12    .0424        101      .25    .0885
Connecticut      CT†        101      .25    .0885        101      .25    .0885        101      .25    .0885        101      .25    .0885        101      .26    .092         101      .25    .0885
Delaware         DE         101      .22    .0778        101      .22    .0778        101      .22    .0778        101      .23    .0814        101      .22    .0778        101      .23    .0814
Florida          FL†        101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          102      .396   .1401        101      N/A    N/A          101      N/A    N/A
Georgia          GA†        107      .323   .1142        107      .323   .1142        107      .323   .1142        107      .323   .1142        107      .323   .1142        107      .323   .1142
Idaho            ID†        101      .32    .1131        101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      .349   .1235        101      N/A    N/A
Illinois         IL†        101      .65    .2299        101      .65    .2299        101      .65    .2299        101      .65    .2299        101      .70    .2476        101      .65    .2299
Indiana          IN†        144      .34    .1202        144      .34    .1202        144      .34    .1202        179      .34    .1202        175      .57    .2017        179      .34    .1202
Indiana*         IN†        144      N/A    N/A          144      N/A    N/A          144      N/A    N/A          179      N/A    N/A          175      N/A    N/A          179      N/A    N/A
Iowa             IA†        102      .30    .1062        102      .245   .0866        102      .30    .1062        102      .30    .1062        102      .325   .115         102      .30    .1062
Kansas           KS         101      .26    .092         101      .17    .0601        101      .24    .0849        101      .24    .0849        101      .26    .092         101      .26    .092
Kentucky         KY         201      .257   .0909        201      .287   .1015        201      .287   .1015        201      .287   .1015        201      .257   .0909        201      .287   .1015
Kentucky*        KY         202      .124   .0439        202      .053   .0187        202      .053   .0187        202      .053   .0187        202      .124   .0439        202      .053   .0187
Louisiana        LA†        101      .20    .0707        101      .20    .0707        101      .20    .0707        101      .20    .0707        101      .20    .0707        101      .20    .0707
Maine            ME         101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          102      .178   .0629        102      .147   .052
Manitoba         MB†        102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A          102      N/A    N/A
Maryland         MD†        101      N/A    N/A          101      .47    .1663        101      N/A    N/A          101      .47    .1663        101      .47    .1663        101      .47    .1663
Massachusetts    MA         102      .24    .0849        102      .24    .0849        102      .24    .0849        102      .24    .0849        101      .133   .047         102      .24    .0849
Michigan         MI         101      .495   .1751        101      .447   .1581        101      .447   .1581        101      .447   .1581        101      .495   .1751        101      .447   .1581
Minnesota        MN†        102      .285   .1008        102      .2025 .0716         102      N/A    N/A          102      .285   .1008        102      .171   .0605        102      .285   .1008
Mississippi      MS†        101      .18    .0637        101      .18    .0637        101      .18    .0637        101      .18    .0637        101      .18    .0637        101      .18    .0637
Missouri         MO†        101      N/A    N/A          101      .245   .0866        101      .245   .0866        101      .245   .0866        101      .11    .039         101      N/A    N/A
Montana          MT†        101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A
Nebraska         NE         101      .291   .103         101      .291   .103         101      .291   .103         101      .291   .103         101      .291   .103         101      .291   .103
Nevada           NV         101      .19    .0672        101      .23    .0814        101      N/A    N/A          101      .23    .0814        101      .27    .0955        101      .23    .0814
New Brunswick    NB         101      .4367 .1545         101      .3072 .1087         101      .3072 .1087         101      .3072 .1087         101      .4367 .1545         101      .3072 .1087
New Hampshire    NH         101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      .222   .0786        101      N/A    N/A
New Jersey       NJ         102      .423   .1497        102      .423   .1497        102      .423   .1497        102      .423   .1497        102      N/A    N/A          102      .423   .1497
New Mexico       NM         101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A
New York         NY†        101      .413   .1461        101      N/A    N/A          101      .413   .1461        101      .413   .1461        101      N/A    N/A          101      .413   .1461
Newfoundland     NL         101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A
North Carolina   NC†        101      .404   .1429        101      .404   .1429        101      .404   .1429        101      .404   .1429        101      .404   .1429        101      .404   .1429
North Dakota     ND         101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      .23    .0814        101      N/A    N/A          101      N/A    N/A
Nova Scotia      NS         101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      .4381 .155          101      .4353 .154          101      N/A    N/A
Ohio             OH†        127      .47    .1663        127      .385   .1362        127      .385   .1362        127      .385   .1362        127      .47    .1663        127      .385   .1362
Oklahoma         OK         101      .19    .0672        101      .19    .0672        101      .19    .0672        101      .19    .0672        101      .05    .0177        101      .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-105.1 (3/24)     Page 1 of 4

Use for 1st Quarter 2024 only.                                                                                                                                               IFTA-105.1

                            A (A-55)                     B (E-85)                     F (M-85)              H (Gasohol)                         L (LNG)                   M (Methanol)
                     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†        101      .2544 .09           101      .2544 .09           101      .2544 .09           101      .2544 .09           101      N/A    N/A          101      N/A    N/A
Oregon           OR         101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A
Pennsylvania     PA†        101      .741   .2622        101      .413   .1461        101      .332   .1174        101      .576   .2038        101      .648   .2292        101      .289   .1023
Prince Edward Is PE†        102      .2394 .0847         102      .2394 .0847         102      .2394 .0847         102      .2394 .0847         102      .4316 .1527         102      .2394 .0847
Quebec           QC         101      .571   .202         101      .571   .202         101      .5427 .192          101      .5427 .192          101      N/A    N/A          101      .5427 .192
Rhode Island     RI         101      .37    .131         101      .37    .131         101      .37    .131         101      .37    .131         101      .37    .131         101      .37    .131
Saskatchewan     SK         101      .424   .15          101      .424   .15          101      .424   .15          101      .424   .15          101      N/A    N/A          101      .424   .15
South Carolina   SC†        101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      .28    .0991        101      .28    .0991        101      .28    .0991
South Dakota     SD†        101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      .14    .0495        101      .14    .0495
Tennessee        TN†        101      .26    .092         101      .26    .092         101      .26    .092         101      .26    .092         101      .21    .0743        101      .26    .092
Texas            TX†        101      .20    .0707        101      .20    .0707        101      .20    .0707        101      .20    .0707        101      .15    .053         101      .20    .0707
Utah             UT†        101      .365   .1291        101      .365   .1291        101      .365   .1291        101      .365   .1291        101      .20    .0707        101      .365   .1291
Vermont          VT         101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A          101      N/A    N/A
Virginia         VA†        201      .298   .1054        201      .298   .1054        201      .298   .1054        201      .298   .1054        201      .336   .1189        201      .298   .1054
Virginia*        VA†        202      .15    .053         202      .15    .053         202      .15    .053         202      .15    .053         202      .169   .0597        202      .15    .053
Washington       WA†        101      .494   .1747        102      .494   .1747        101      .494   .1747        102      .494   .1747        101      N/A    N/A          101      .494   .1747
West Virginia    WV         101      .357   .1263        101      .357   .1263        101      .357   .1263        101      .357   .1263        101      .159   .0562        101      N/A    N/A
Wisconsin        WI         101      .329   .1164        101      .329   .1164        101      .329   .1164        101      .329   .1164        101      .197   .0696        101      .329   .1164
Wyoming          WY†        101      .24    .0849        101      .24    .0849        101      .24    .0849        101      .24    .0849        101      .24    .0849        101      .24    .0849

                                                                                                                                                                 * 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-105.1 (3/24)     Page 2 of 4

Use for 1st Quarter 2024 only.                                                                                             IFTA-105.1

                       K (Electricity)              N (Hydrogen)
                       Effective  Rate              Effective  Rate 
  Jurisdiction         Date** Code     Gallon Liter Date** Code     Gallon Liter
  Alabama          AL         24       N/A    N/A          24       N/A    N/A
  Alberta          AB†        24       N/A    N/A          24       N/A    N/A
  Arizona          AZ†        24       N/A    N/A          24       N/A    N/A
  Arkansas         AR†        24       N/A    N/A          24       N/A    N/A
  British Columbia BC†        24       N/A    N/A          24       N/A    N/A
  California       CA†        24       N/A    N/A          24       N/A    N/A
  Colorado         CO         24       N/A    N/A          24       N/A    N/A
  Connecticut      CT†        24       N/A    N/A          24       N/A    N/A
  Delaware         DE         24       N/A    N/A          24       N/A    N/A
  Florida          FL†        24       N/A    N/A          24       N/A    N/A
  Georgia          GA†        24       N/A    N/A          24       N/A    N/A
  Idaho            ID†        24       N/A    N/A          24       .32    .4285
  Illinois         IL†        24       N/A    N/A          24       N/A    N/A
  Indiana          IN†        24       .08    .0666        24       .08    .0666
  Indiana*         IN†        24       N/A    N/A          24       N/A    N/A
  Iowa             IA†        24       .026   .0348        24       .65    .8704
  Kansas           KS         24       N/A    N/A          24       N/A    N/A
  Kentucky         KY         24       N/A    N/A          24       N/A    N/A
  Kentucky*        KY         24       N/A    N/A          24       N/A    N/A
  Louisiana        LA†        24       N/A    N/A          24       N/A    N/A
  Maine            ME         24       N/A    N/A          24       N/A    N/A
  Manitoba         MB†        24       N/A    N/A          24       N/A    N/A
  Maryland         MD†        24       N/A    N/A          24       N/A    N/A
  Massachusetts    MA         24       N/A    N/A          24       N/A    N/A
  Michigan         MI         24       N/A    N/A          24       .495   .6628
  Minnesota        MN†        24       N/A    N/A          24       N/A    N/A
  Mississippi      MS†        24       N/A    N/A          24       N/A    N/A
  Missouri         MO†        24       N/A    N/A          24       N/A    N/A
  Montana          MT†        24       N/A    N/A          24       N/A    N/A
  Nebraska         NE         24       N/A    N/A          24       .291   .3897
  Nevada           NV         24       N/A    N/A          24       N/A    N/A
  New Brunswick    NB         24       N/A    N/A          24       N/A    N/A
  New Hampshire    NH         24       N/A    N/A          24       N/A    N/A
  New Jersey       NJ         24       N/A    N/A          24       N/A    N/A
  New Mexico       NM         24       N/A    N/A          24       N/A    N/A
  New York         NY†        24       N/A    N/A          24       N/A    N/A
  Newfoundland     NL         24       N/A    N/A          24       N/A    N/A
  North Carolina   NC†        24       N/A    N/A          24       .404   .541
  North Dakota     ND         24       N/A    N/A          24       N/A    N/A
  Nova Scotia      NS         24       N/A    N/A          24       N/A    N/A
  Ohio             OH†        24       N/A    N/A          24       N/A    N/A
  Oklahoma         OK         24       N/A    N/A          24       N/A    N/A

                                                                                                                * 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-105.1 (3/24)  Page 3 of 4

Use for 1st Quarter 2024 only.                                                                                             IFTA-105.1

                       K (Electricity)              N (Hydrogen)
                       Effective  Rate              Effective  Rate 
  Jurisdiction         Date** Code     Gallon Liter Date** Code     Gallon Liter
  Ontario          ON†        24       N/A    N/A          24       N/A    N/A
  Oregon           OR         24       N/A    N/A          24       N/A    N/A
  Pennsylvania     PA†        24       .0172 .023          24       .576   .7713
  Prince Edward Is PE†        24       N/A    N/A          24       N/A    N/A
  Quebec           QC         24       N/A    N/A          24       N/A    N/A
  Rhode Island     RI         24       N/A    N/A          24       N/A    N/A
  Saskatchewan     SK         24       N/A    N/A          24       N/A    N/A
  South Carolina   SC†        24       N/A    N/A          24       N/A    N/A
  South Dakota     SD†        24       N/A    N/A          24       N/A    N/A
  Tennessee        TN†        24       N/A    N/A          24       N/A    N/A
  Texas            TX†        24       N/A    N/A          24       N/A    N/A
  Utah             UT†        24       N/A    N/A          24       .20    .2678
  Vermont          VT         24       N/A    N/A          24       N/A    N/A
  Virginia         VA†        24       N/A    N/A          24       N/A    N/A
  Virginia*        VA†        24       N/A    N/A          24       N/A    N/A
  Washington       WA†        24       N/A    N/A          24       N/A    N/A
  West Virginia    WV         24       N/A    N/A          24       .248   .3321
  Wisconsin        WI         24       N/A    N/A          24       N/A    N/A
  Wyoming          WY†        24       .24    .3214        24       .24    .3214

                                                                                                                * 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-105.1 (3/24)  Page 4 of 4