Constitutional or Federal prohibition on petroleum

From the 2024 DOR Tax Exemption Study

82.23A.030(3) - Constitutional or Federal prohibition on petroleum Description The petroleum products tax does not apply to persons or activities that the state cannot tax under the U.S. Constitution. Purpose To prevent violating constitutional law. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues because such an act would exemption be unconstitutional. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions No revenues are realized if the state law is repealed. These sales are constitutionally exempt at the federal level. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Government Year Enacted: 1989 Primary Beneficiaries: The federal government and Indian tribes Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: No review completed 2024 Tax Exemption Study Page 441