Reso 2021-3185 - Laserfiche WebLink

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2. TAX EXEMPTION, RECOVERY, AND REPORTING PROGRAM Federal Gasoline and Diesel Excise Tax -Exempt Program. WEX will invoice a Purchasing Entity net of all Federal excise taxes on gasoline and diesel, at the transaction level, regardless of merchant participation if they are qualified as tax-exempt. State Sales, County and Local Taxes at Participating Merchants. WEX currently offers eligible tax- exempt entities a comprehensive tax exemption and reporting program for applicable motor fuel transactions based on merchant participation. The program supports the following levels of tax, including: • State Primary (Excise Tax) • State Secondary (Sales Tax) • State Special • County Primary (Excise Tax) • County Secondary (Sales Tax) • County Special • City Primary (Excise Tax) • City Secondary (Sales Tax) • City Special Tax-exempt reporting through WEXOnlineo, WEXU07k 300, and the paper PAR (Purchase Activity Report) shows: Exempted Tax, at the transaction level Reported Tax, at the transaction level Summary of tax types by product for both exempted and reported transactions (available on the paper PAR only) State Sales Tax and County Tax at Non -Participating Merchants. For fueling transactions with those fuel marketers that do not participate in the WEX tax-exempt program, but for which the fleet is eligible to receive tax exemption, WEX reports applicable taxes as "Reported Tax." "Reported Tax" transactions list transactions and tax amounts that WEX does not exempt so the fleet can file for exemption. Many fleets use their WEXLink'TM data file to aid in the recovery of taxes that could not be excluded through the tax-exempt program. Reporting shows: • Exempted tax, by transaction • Reported tax, by transaction • Summary of tax types by product for both exempted and reported transactions Tax Exemption for Non -Fuel Purchases. For non -fuel transactions, merchants may provide transactional data to WEX net of tax on a fleet -by -fleet basis at the merchants' discretion. Drivers must supply the merchant with proper documentation of the organizations tax-exempt status at the point of sale. The merchant will send the transaction to WEX, net of tax, for billing. Qualification. Any fleet participating in this contract will be required to complete a certification process affirming its qualification to receive the tax exemption based upon the rules and criteria set by the appropriate taxing jurisdiction. Required Data. Tax Exemption processing requires that the merchant provide electronically to WEX the following data points: • Account Number MASTER AGREEMENT No. 00819 - FLEET CARD SERVICES PAGE 29 OF 138