Use for 4th Quarter 2023 only.                    IFTA Final Fuel Use Tax Rate and Rate Code Table 2                                                                         IFTA-105.1
                                            Note: Only use this rate schedule for the Period October 1 - December 31, 2023

                            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         102      .29    .1033        102      .29    .1033        102      .29    .1033        102      .29    .1033        101      .08    .0284        102      .29    .1033
Alberta          AB†        100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A
Arizona          AZ†        100      N/A    N/A          100      .18    .0642        100      .18    .0642        100      .18    .0642        100      N/A    N/A          100      N/A    N/A
Arkansas         AR†        100      N/A    N/A          100      .247   .088         100      .247   .088         100      .247   .088         100      .05    .0178        100      .247   .088
British Columbia BC†        100      .8942 .3185         100      .8089 .2881         100      .2308 .0822         100      .8089 .2881         100      .489   .1742        100      .2004 .0714
California       CA†        101      1.089 .3879         100      .09    .0321        100      .09    .0321        100      N/A    N/A          100      .1017 .0363         100      .09    .0321
Colorado         CO         100      .25    .0891        100      .25    .0891        100      .25    .0891        100      .25    .0891        100      .12    .0427        100      .25    .0891
Connecticut      CT†        100      .25    .0891        100      .25    .0891        100      .25    .0891        100      .25    .0891        100      .26    .0926        100      .25    .0891
Delaware         DE         100      .22    .0783        100      .22    .0783        100      .22    .0783        100      .23    .082         100      .22    .0783        100      .23    .082
Florida          FL†        100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          101      .383   .1364        100      N/A    N/A          100      N/A    N/A
Georgia          GA†        106      .312   .1111        106      .312   .1111        106      .312   .1111        106      .312   .1111        106      .312   .1111        106      .312   .1111
Idaho            ID†        100      .32    .1139        100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      .349   .1243        100      N/A    N/A
Illinois         IL†        100      .685   .244         100      .685   .244         100      .685   .244         100      .685   .244         100      .677   .2412        100      .685   .244
Indiana          IN         143      .34    .1211        143      .34    .1211        143      .34    .1211        178      .34    .1211        174      .57    .203         178      .34    .1211
Indiana*         IN         143      N/A    N/A          143      N/A    N/A          143      N/A    N/A          178      N/A    N/A          174      N/A    N/A          178      N/A    N/A
Iowa             IA†        101      .30    .1069        101      .245   .0872        101      .30    .1069        101      .30    .1069        101      .325   .1158        101      .30    .1069
Kansas           KS         100      .26    .0926        100      .17    .0605        100      .24    .0855        100      .24    .0855        100      .26    .0926        100      .26    .0926
Kentucky         KY         199      .257   .0915        199      .287   .1022        199      .287   .1022        199      .287   .1022        199      .257   .0915        199      .287   .1022
Kentucky*        KY         200      .124   .0442        200      .053   .0189        200      .053   .0189        200      .053   .0189        200      .124   .0442        200      .053   .0189
Louisiana        LA†        100      .20    .0712        100      .20    .0712        100      .20    .0712        100      .20    .0712        100      .20    .0712        100      .20    .0712
Maine            ME         100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          101      .178   .0634        101      .147   .0523
Manitoba         MB†        101      .393   .14          101      .393   .14          101      .393   .14          101      .393   .14          101      .2807 .10           101      .393   .14
Maryland         MD†        100      N/A    N/A          100      .47    .1675        100      N/A    N/A          100      .47    .1675        100      .47    .1675        100      .47    .1675
Massachusetts    MA         101      .24    .0855        101      .24    .0855        101      .24    .0855        101      .24    .0855        100      .267   .0951        101      .24    .0855
Michigan         MI         100      .516   .1838        100      .451   .1607        100      .451   .1607        100      .451   .1607        100      .516   .1838        100      .451   .1607
Minnesota        MN†        101      .285   .1015        101      .2025 .0721         101      N/A    N/A          101      .285   .1015        101      .171   .0609        101      .285   .1015
Mississippi      MS†        100      .18    .0642        100      .18    .0642        100      .18    .0642        100      .18    .0642        100      .18    .0642        100      .18    .0642
Missouri         MO†        100      N/A    N/A          100      .245   .0872        100      .245   .0872        100      .245   .0872        100      .11    .0392        100      N/A    N/A
Montana          MT†        100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A
Nebraska         NE         100      .29    .1033        100      .29    .1033        100      .29    .1033        100      .29    .1033        100      .29    .1033        100      .29    .1033
Nevada           NV         100      .19    .0677        100      .23    .082         100      N/A    N/A          100      .23    .082         100      .27    .0961        100      .23    .082
New Brunswick    NB         100      .4338 .1545         100      .3051 .1087         100      .3051 .1087         100      .3051 .1087         100      .4338 .1545         100      .3051 .1087
New Hampshire    NH         100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      .222   .0791        100      N/A    N/A
New Jersey       NJ         101      .423   .1507        101      .423   .1507        101      .423   .1507        101      .423   .1507        101      N/A    N/A          101      .423   .1507
New Mexico       NM         100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A
New York         NY†        100      .421   .1499        100      N/A    N/A          100      .421   .1499        100      .421   .1499        100      N/A    N/A          100      .421   .1499
Newfoundland     NL         100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A
North Carolina   NC†        100      .405   .1443        100      .405   .1443        100      .405   .1443        100      .405   .1443        100      .405   .1443        100      .405   .1443
North Dakota     ND         100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      .23    .082         100      N/A    N/A          100      N/A    N/A
Nova Scotia      NS         100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      .4352 .155          100      .4324 .154          100      N/A    N/A
Ohio             OH†        126      .47    .1675        126      .385   .1371        126      .385   .1371        126      .385   .1371        126      .47    .1675        126      .385   .1371
Oklahoma         OK         100      .19    .0677        100      .19    .0677        100      .19    .0677        100      .19    .0677        100      .05    .0178        100      .19    .0677

                                                                                                                                                                 * 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 (12/23)      Page 1 of 4

Use for 4th Quarter 2023 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†        100      .2527 .09           100      .2527 .09           100      .2527 .09           100      .2527 .09           100      N/A    N/A          100      N/A    N/A
Oregon           OR         100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A
Pennsylvania     PA†        100      .785   .2796        100      .438   .156         100      .352   .1254        100      .611   .2176        100      .688   .2451        100      .306   .1089
Prince Edward Is PE†        101      .2378 .0847         101      .2378 .0847         101      .2378 .0847         101      .2378 .0847         101      .4287 .1527         101      .2378 .0847
Quebec           QC         100      .5671 .202          100      .5671 .202          100      .539   .192         100      .539   .192         100      N/A    N/A          100      .539   .192
Rhode Island     RI         100      .37    .1319        100      .37    .1319        100      .37    .1319        100      .37    .1319        100      .37    .1319        100      .37    .1319
Saskatchewan     SK         100      .4212 .15           100      .4212 .15           100      .4212 .15           100      .4212 .15           100      N/A    N/A          100      .4212 .15
South Carolina   SC†        100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      .28    .0998        100      .28    .0998        100      .28    .0998
South Dakota     SD†        100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      .14    .0499        100      .14    .0499
Tennessee        TN†        100      .26    .0926        100      .26    .0926        100      .26    .0926        100      .26    .0926        100      .21    .0748        100      .26    .0926
Texas            TX†        100      .20    .0712        100      .20    .0712        100      .20    .0712        100      .20    .0712        100      .15    .0534        100      .20    .0712
Utah             UT†        100      .345   .1228        100      .345   .1228        100      .345   .1228        100      .345   .1228        100      .188   .067         100      .345   .1228
Vermont          VT         100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A          100      N/A    N/A
Virginia         VA†        199      .298   .1061        199      .298   .1061        199      .298   .1061        199      .298   .1061        199      .336   .1197        199      .298   .1061
Virginia*        VA†        200      .15    .0534        200      .15    .0534        200      .15    .0534        200      .15    .0534        200      .169   .0601        200      .15    .0534
Washington       WA†        100      .494   .1759        101      .494   .1759        100      .494   .1759        101      .494   .1759        100      N/A    N/A          100      .494   .1759
West Virginia    WV         100      .372   .1325        100      .372   .1325        100      .372   .1325        100      .372   .1325        100      .183   .0651        100      .372   .1325
Wisconsin        WI         100      .329   .1172        100      .329   .1172        100      .329   .1172        100      .329   .1172        100      .197   .0701        100      .329   .1172
Wyoming          WY         100      .24    .0855        100      .24    .0855        100      .24    .0855        100      .24    .0855        100      .24    .0855        100      .24    .0855

                                                                                                                                                                 * 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 (12/23)      Page 2 of 4

Use for 4th Quarter 2023 only.                                                                                             IFTA-105.1

                       K (Electricity)              N (Hydrogen)
                       Effective  Rate              Effective  Rate 
  Jurisdiction         Date** Code     Gallon Liter Date** Code     Gallon Liter
  Alabama          AL         23       N/A    N/A          23       N/A    N/A
  Alberta          AB†        23       N/A    N/A          23       N/A    N/A
  Arizona          AZ†        23       N/A    N/A          23       N/A    N/A
  Arkansas         AR†        23       N/A    N/A          23       N/A    N/A
  British Columbia BC†        23       N/A    N/A          23       N/A    N/A
  California       CA†        23       N/A    N/A          23       N/A    N/A
  Colorado         CO         23       N/A    N/A          23       N/A    N/A
  Connecticut      CT†        23       N/A    N/A          23       N/A    N/A
  Delaware         DE         23       N/A    N/A          23       N/A    N/A
  Florida          FL†        23       N/A    N/A          23       N/A    N/A
  Georgia          GA†        23       N/A    N/A          23       N/A    N/A
  Idaho            ID†        23       N/A    N/A          23       .32    .1139
  Illinois         IL†        23       N/A    N/A          23       N/A    N/A
  Indiana          IN         23       N/A    N/A          23       N/A    N/A
  Indiana*         IN         23       N/A    N/A          23       N/A    N/A
  Iowa             IA†        23       .026   .0093        23       .65    .2315
  Kansas           KS         23       N/A    N/A          23       N/A    N/A
  Kentucky         KY         23       N/A    N/A          23       N/A    N/A
  Kentucky*        KY         23       N/A    N/A          23       N/A    N/A
  Louisiana        LA†        23       N/A    N/A          23       N/A    N/A
  Maine            ME         23       N/A    N/A          23       N/A    N/A
  Manitoba         MB†        23       N/A    N/A          23       N/A    N/A
  Maryland         MD†        23       N/A    N/A          23       N/A    N/A
  Massachusetts    MA         23       N/A    N/A          23       N/A    N/A
  Michigan         MI         23       N/A    N/A          23       .516   .1838
  Minnesota        MN†        23       N/A    N/A          23       N/A    N/A
  Mississippi      MS†        23       N/A    N/A          23       N/A    N/A
  Missouri         MO†        23       N/A    N/A          23       N/A    N/A
  Montana          MT†        23       N/A    N/A          23       N/A    N/A
  Nebraska         NE         23       N/A    N/A          23       .29    .1033
  Nevada           NV         23       N/A    N/A          23       N/A    N/A
  New Brunswick    NB         23       N/A    N/A          23       N/A    N/A
  New Hampshire    NH         23       N/A    N/A          23       N/A    N/A
  New Jersey       NJ         23       N/A    N/A          23       N/A    N/A
  New Mexico       NM         23       N/A    N/A          23       N/A    N/A
  New York         NY†        23       N/A    N/A          23       N/A    N/A
  Newfoundland     NL         23       N/A    N/A          23       N/A    N/A
  North Carolina   NC†        23       N/A    N/A          23       .405   .1443
  North Dakota     ND         23       N/A    N/A          23       N/A    N/A
  Nova Scotia      NS         23       N/A    N/A          23       N/A    N/A
  Ohio             OH†        23       N/A    N/A          23       N/A    N/A
  Oklahoma         OK         23       N/A    N/A          23       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 (12/23)  Page 3 of 4

Use for 4th Quarter 2023 only.                                                                                             IFTA-105.1

                       K (Electricity)              N (Hydrogen)
                       Effective  Rate              Effective  Rate 
  Jurisdiction         Date** Code     Gallon Liter Date** Code     Gallon Liter
  Ontario          ON†        23       N/A    N/A          23       N/A    N/A
  Oregon           OR         23       N/A    N/A          23       N/A    N/A
  Pennsylvania     PA†        23       .0183 .0065         23       .611   .2176
  Prince Edward Is PE†        23       N/A    N/A          23       N/A    N/A
  Quebec           QC         23       N/A    N/A          23       N/A    N/A
  Rhode Island     RI         23       N/A    N/A          23       N/A    N/A
  Saskatchewan     SK         23       N/A    N/A          23       N/A    N/A
  South Carolina   SC†        23       N/A    N/A          23       N/A    N/A
  South Dakota     SD†        23       N/A    N/A          23       N/A    N/A
  Tennessee        TN†        23       N/A    N/A          23       N/A    N/A
  Texas            TX†        23       N/A    N/A          23       N/A    N/A
  Utah             UT†        23       N/A    N/A          23       .188   .067
  Vermont          VT         23       N/A    N/A          23       N/A    N/A
  Virginia         VA†        23       N/A    N/A          23       N/A    N/A
  Virginia*        VA†        23       N/A    N/A          23       N/A    N/A
  Washington       WA†        23       N/A    N/A          23       N/A    N/A
  West Virginia    WV         23       N/A    N/A          23       .284   .1011
  Wisconsin        WI         23       N/A    N/A          23       N/A    N/A
  Wyoming          WY         23       .24    .0855        23       .24    .0855

                                                                                                                * 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 (12/23)  Page 4 of 4