Ethanol-Based Fuels Exemption (Iowa)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Ethanol-Based Fuels Exemption|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||General Public/Consumer|
|Energy Category||Renewable Energy Incentive Programs|
|Amount|| 0.01 per gallon
|Expiration Date|| 2007-06-30
|Maximum Incentive|| None
|Program Administrator||Iowa Department of Natural Resources|
This excise tax exemption allows a refund to those who blend conventional motor fuel with alcohol to produce ethanol. The refund is equal to the "difference between taxes paid on the motor fuel purchased to produce ethanol blended gasoline and the tax due on the ethanol blended gasoline." In effect, ethanol-blended gasoline is taxed at $0.19 per gallon, while non-ethanol blended gasoline is taxed at $0.20 per gallon.
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Iowa Code 452A.21, 452A.3|
|Contact Name||Public Information|
|Department||Iowa Department of Natural Resources|
|Division||Energy and Waste Management Bureau|
|Address||Wallace State Office Building|
|Address 2||502 E. 9th Street|
|Place||Des Moines, Iowa|
|Phone|| (515) 281-8518
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.