The wholesale price of gasoline and diesel can change twice in one day. The administration and accounting of the proposed tax would be a nightmare for the fuel distributors, almost all of who are independently owned family businesses.  ( They are NOT 'big oil'.)  Treasury would need new software to administrate this new tax. The list goes on.  Michigan already has one of the highest fuel tax rates in the nation, and has sales tax on gasoline and diesel fuel, along with the federal excise tax and state excise tax.  Michigan sales tax is placed on the federal excise tax; we tax the tax. The proposed tax will raise the price of fuel and put gas station owners out of business.  Legislators need to quit stealing from the road tax fund, and there will be enough money to fix our roads.  How many more abandoned gas stations do we need on our corners?  