The Internal Revenue Service is seeking comments on possible changes to rules for obtaining refunds of the federal gasoline tax on tax-exempt sales to state and local governments. The advance notice of proposed rulemaking was published in the October 23 issue of Federal Register. The IRS is considering issuing a proposed rule to replace the guidance currently provided in IRS Notice 89-29. Under the IRS Notice, tax-free sales may be made to a tax-exempt fleet, with the seller responsible for obtaining a refund on the tax from the IRS. The IRS has advised the National Association of Fleet Administrators (NAFA) that it is inviting comments on all issues regarding sales and refund claims associated with gasoline sales to tax-exempt fleets. Any fleet that is tax-exempt but is having difficulty purchasing fuel tax-free can send comments to NAFA’s U.S. legislative counsel, Patrick O’Connor, by fax at (202) 785-0687 or by e-mail: pocatko@aol.com.