Kansas Department of Administration

05-a-017 - Federal Excise Tax Exemption Changes (March 7, 2005) (Supersedes 05-a-014)

Posted on 10/21/2021 at 12:49 PM by Kansas Department of Administration

INFORMATIONAL CIRCULAR NO. 05-A-017 (Supersedes 05-a-014)
DATE: March 7, 2005
SUBJECT: Federal Excise Tax Exemption Changes
EFFECTIVE DATE: March 1, 2005
A & R CONTACT: Bernie Kahler (785) 296-2101 (bernard.kahler@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: The Treasury Department issued Notice 2005-24 dated February 28, 2005, that delays implementation of changes to federal excise tax exemption on gasoline purchases as amended in the American Jobs Creation Act of 2004


The Treasury Department issued Notice 2005-24 on February 28, 2005, that modifies Notice 2005-4 by extending the transitional rule related to sale of gasoline on fuel credit cards beyond March 1, 2005, until the fuel credit card rule is modified by a statutory change or by future federal guidance on this issue.

Due to the extended transitional rule period, Wright Express and its participating merchants will be permitted to continue to offer federal excise tax exempt purchases of gasoline as they did prior to March 1, 2005. Therefore, agencies should expect to continue to purchase fuel net of federal excise tax using the Wright Express fuel cards.
This Treasury Department Notice does not make a permanent change to the federal law. Agencies will be notified of further changes to this federal excise tax issue as information becomes available.

DB:aw
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