Research / Transportation


Policy Analysis | December 2019

Motor Fuel Evaporation Deductions

Roger Moore

During the handling, transportation and storage of motor fuel, evaporation loss commonly occurs. Movement from production operations to refineries, followed by fuel terminals and, lastly, service stations and local storage plants, often results in a loss of fuel caused by changes in temperature and modes of transportation.1 As a result, the amount of motor fuel delivered for consumption often is less than the original amount produced and refined.

Wholesalers are obligated to pay taxes on fuel based on the amount purchased at the time of receipt, before it is delivered and sold to retail outlets. Due to evaporation, the original taxable amount of fuel may be greater than the amount that ultimately is sold to retailers. Although wholesalers collect taxes from their buyers, they may not fully recoup the taxes they paid at the time of the original purchase.

To account for this discrepancy, many states have enacted deductions for dealers, suppliers and/or distributors of motor fuel. In the SLC region, eight of the 15 states currently have deductions to offset losses from fuel evaporation, ranging from 0.004 percent up to 3 percent of the original taxable amount. A review of state codes identified fuel evaporation deductions in Alabama, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, Tennessee and West Virginia. Other states have fuel-related deductions, but these are not specifically associated with evaporation loss.

Codified Fuel Evaporation Deductions
Alabama

Evaporation Deduction: 0.004 percent

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SLC Regional Resource | September 2019

Scoot Over: The Growth of Micromobility in the South

Roger Moore

The emergence of shared electric scooters is the latest development in the broader micromobility movement, defined by the use of light, often single-occupant modes of transportation for short distances. Along with electric scooters, station-based and dockless pedal and electric bicycles are the most commonly used micromobility vehicles, accounting for more than 80 million trips in 2018.

In the South, the introduction of shared electric scooters has been swift. With growing populations and favorable climates across much of the region, urban and suburban areas in most SLC states are experiencing both the benefits of electric scooters for expanded mobility and the challenges they present for transportation and public safety. In response, several SLC states enacted legislation in 2019 to address the concerns that shared electric scooters have engendered, such as how and where they should operate, who is eligible to ride them and what precautions need to be taken to maximize safety.

This SLC Regional Resource provides an overview of micromobility, specifically shared electric scooters, and outlines the various actions Southern states have taken to create a coherent regulatory framework to manage their growth. While much of the authority to regulate electric scooters is delegated to local officials, state governments have an important role to play to ensure this emerging mode of transportation is both safe and accessible.


Comparative Data Reports | August 2019

Adult Correctional Systems, Education, Medicaid and Transportation

Comparative Data Reports (CDRs) are prepared annually by select SLC states’ fiscal research departments. These reports track revenue sources, appropriations levels, performance measures, and a multitude of other metrics in Southern states. A useful tool for legislators and legislative staff alike, CDRs are available for adult correctional systems, education, Medicaid, and transportation.

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2019-2020
Chair

Representative
Manly Barton

Mississippi

2019-2020
Vice Chair

Representative
Nathaniel Ledbetter

Alabama

Immediate
Past Chair

Representative
Jeanie Lauer

Missouri

Committee
Liaison
Roger Moore

Roger Moore
Policy Analyst


The SLC Economic Development, Transportation & Cultural Affairs Committee examines issues related to infrastructure, economic progress and cultural strengths in the Southern region. Discussions and reports of the committee have focused on Southern state actions to bring manufacturing operations of national and foreign companies to the region, as well as the importance of ports, roads and railways for the movement of manufactured goods. The committee has a long history of studying the impact of the Panama Canal expansion and international trade with Mexico, Canada and China on Southern state economies.

More SLC Research into Transportation


Other | January 2019

Issues to Watch - 2019

Policy Analysis | October 2018

CDL Waivers for the Agriculture Industry

Policy Analysis | June 2018

Distracted Driving Laws in SLC Member States

Policy Analysis | September 2017

SLC Member State Revenue Increases

Policy Analysis | September 2016

Autonomous Vehicle Legislation and Trends

SLC Regional Resource | January 2016

Inland Ports and Waterways in the SLC Member States

Policy Analysis | March 2015

Proposed Ridesharing Laws in the States

Policy Analysis | October 2014

SLC State Actions on Suspect Guardrails

Presentation | September 2014

Transportation Funding in the States

Policy Analysis | March 2014

Highway Trust Fund Balance

Policy Analysis | March 2014

Elderly Drivers

SLC Regional Resource | February 2014

Aeronautics in the SLC States: Cleared for Takeoff

Policy Analysis | May 2013

Variable Gasoline Tax Rates

Policy Analysis | April 2013

Natural Gas Vehicle Consumption Rates

Policy Analysis | February 2013

State Efforts to Fund Transportation

Policy Analysis | September 2012

Seat Belt Regulations for 15-Passenger Vans

Comparative Data Reports | July 2012

Medicaid, Revenue and Transportation

Policy Analysis | November 2011

Federal Highway Trust Fund

Policy Analysis | October 2010

High Speed Rail: Update from the Southern States

SLC Special Series Report | June 2010

The Expansion of the Panama Canal and SLC State Ports

Policy Analysis | February 2009

Left-Lane Campers

Presentation | April 2004

Ports in the South

Presentation | September 2002

Delivering the Goods: Ports in the South