The recently enacted tax bill, the Jobs Creation Act of 2004, made changes to how a state or local government or nonprofit educational organization recovers the excise tax on the purchase of gasoline, according to the NAFA Fleet Focus e-mail newsletter on November 17. For sales of gasoline to a State or local government or to a nonprofit educational organization for which the tax has been imposed, claims for credits or refunds now will be made by the "ultimate vendor," rather than the "wholesaler" as previously has been the case. This provision conforms the payment of gasoline tax refunds to the procedure in present law for diesel fuel. In addition, the legislators dropped a provision that would have allowed the fuel credit card company used by the fleet to file the claim for the refund. The National Association of Fleet Administrators (NAFA) is collecting data on the impact of these changes on fleets. Please email any comments to NAFA's Legislative Counsel at