Ethanol-Based Fuels Exemption (Iowa)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Iowa

Name Ethanol-Based Fuels Exemption
Incentive Type Sales Tax Incentive
Applicable Sector General Public/Consumer
Eligible Technologies Ethanol
Active Incentive No

Implementing Sector State/Territory
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
Date added to DSIRE 2000-01-01
Last DSIRE Review 2004-06-08

References DSIRE[1]


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

Date Enacted N/A
Expiration Date 2007-06-30

Incentive Contact

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
Zip/Postal Code 50319-0034
Phone (515) 281-8518


  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"