#!/usr/bin/env python3 """ create_trucking_fueltax_newsletter.py — One-off trucking NEWSLETTER hooked on the FreightWaves story about Prime Inc. suing the IRS over reefer-diesel fuel tax. Angle : industry news + a "keep your fuel records" call to action, because the federal fuel-excise credit Prime is fighting for (diesel burned by a refrigeration unit isn't used to propel a highway vehicle) is one small carriers can claim too -- and records are what position a carrier to recover money if a class action follows. Links : (1) the FreightWaves article, (2) our free DOT compliance check tool. BOTH are STATIC URLs, so @TrackLink is safe here (the @TrackLink 404 bug was specific to PER-SUBSCRIBER hrefs like ?dot={{...}} where Listmonk captured the URL before the token rendered). Static links register one redirect for everyone -- exactly what we want for click counts. Fine print: Performance West is a filing service, NOT a law firm or tax advisor. Creates the campaign in Listmonk as a DRAFT. Sending is a separate, manual, STOP-and-confirm step (deliverability-sensitive: review audience + timing first). python3 scripts/workers/create_trucking_fueltax_newsletter.py --list python3 scripts/workers/create_trucking_fueltax_newsletter.py --list --preview-only """ import argparse import os import sys _REPO = os.path.dirname(os.path.dirname(os.path.dirname(os.path.abspath(__file__)))) if _REPO not in sys.path: sys.path.insert(0, _REPO) from scripts._email_plaintext import html_to_text # noqa: E402 from scripts.workers.campaign_helpers import create_campaign # noqa: E402 # ── Links ──────────────────────────────────────────────────────────────────── ARTICLE_URL = ( "https://www.freightwaves.com/news/" "prime-is-suing-the-irs-for-11-million-over-fuel-tax-it-paid-on-reefer-diesel-" "the-same-credit-it-is-fighting-for-is-one-small-carriers-can-claim-too" ) DOT_CHECK_URL = "https://performancewest.net/tools/dot-compliance-check" SITE = "https://performancewest.net" EMAIL = "info@performancewest.net" PHONE_TEL = "+18884110383" PHONE_DISPLAY = "(888) 411-0383" # Listmonk click tracking: a link is only registered (and clicks recorded) when # its href ends with the literal "@TrackLink" marker. We also append UTM params so # Umami attributes the visit too. SAFE here because both target URLs are static. UTM_BASE = "utm_source=listmonk&utm_medium=email&utm_campaign=trucking-fueltax-newsletter" def _track(url: str, content: str) -> str: sep = "&" if "?" in url else "?" return f"{url}{sep}{UTM_BASE}&utm_content={content}@TrackLink" # ── Trucking-branded HTML helpers (navy #1a2744 / orange #f97316), matching the # proven trucking campaign chrome (campaign 179). ─────────────────────────── FONT = "Inter,system-ui,Arial,sans-serif" def header(eyebrow, headline): return ( '' f'

' f'

{eyebrow}

' f'

{headline}

' '' ) def P(t): return f'

{t}

' def H2(t): return f'

{t}

' def UL(*items): lis = "".join( f'

{i}

' for i in items ) return ( f'

{lis}' ) def quote(t): return ( '' '

{t}

' ) def cta(text, url, color="#f97316"): return ( '' '

' f'{text}' '

' ) def disclaimer(): return ( '' '

' f'

' 'Please note: Performance West is a DOT compliance and ' 'filing service — we are not a law firm and not a tax advisor, and nothing in ' 'this email is legal or tax advice. This is industry news. Whether your reefer or PTO fuel qualifies for ' 'a federal fuel-tax credit, and whether to join any lawsuit or class action, depends on your specific ' 'situation — please talk to a qualified tax professional or attorney before filing a claim or ' 'taking action.

' ) def dot_check_block(): return ( '' '

' f'

' 'While you’re thinking about records — is your DOT compliance current?

' f'

' 'Run our free DOT compliance check: enter your USDOT number and we’ll show you ' 'what’s due — MCS-150 biennial update, UCR, BOC-3 and more. No charge, no obligation.

' + cta("Run my free DOT check →", _track(DOT_CHECK_URL, "dotcheck"), color="#1e40af") + '

' ) def footer(): return ( '' f'' '

' f'

' f'Questions? Reply to this email, write {EMAIL} ' f'or call {PHONE_DISPLAY}.

' '

' f'

Performance West Inc. · ' '525 Randall Ave Ste 100-1195, Cheyenne, WY 82001 · ' f'performancewest.net

' '

' 'Unsubscribe

' '' ) def build_body(): inner = ( P("There’s a fuel-tax story moving through trucking right now that could mean money back in your " "pocket — not just for reefer haulers, but for anyone whose diesel runs equipment that " "doesn’t move the truck. We wanted to put it in front of you.") + quote( "FreightWaves reports that Prime Inc. is suing the IRS for about " "$11 million over federal excise tax it paid on diesel burned by its " "refrigerated (reefer) trailer units. Prime’s argument: diesel used to run " "a reefer unit isn’t used to propel a truck down the highway, so it shouldn’t carry the " "federal on-highway fuel tax — and the same credit it’s fighting for is one that small " "carriers can claim too." ) + H2("Reefer fuel is the clearest case — PTO may count too") + P("The federal excise tax on diesel is about 24.3 cents a gallon, and it’s " "meant to pay for diesel that propels a vehicle down the highway. The thing is, a lot of " "the diesel you buy never turns a wheel:") + UL( "Reefer units (the clearest case) — most refrigerated trailers run a " "separate engine off a separate tank, so that fuel plainly isn’t propelling your truck. That " "is exactly what Prime is fighting for, and it’s the strongest claim", "Power take-off (PTO) & auxiliary equipment (often state-level) — " "dump-truck hydraulics, cement mixers, bucket / boom / digger derricks, pumpers, blowers, refuse " "packers, sweepers and wreckers usually run off the same engine and tank that moves the " "truck. That fuel may still qualify, but it’s murkier federally and a lot of PTO recovery " "actually happens through state fuel-tax refund programs — worth asking your " "tax pro about", ) + P("Reefer fuel may be refundable on IRS Form 4136 (or via Form 8849). For PTO and " "other auxiliary use, ask your tax professional about both the federal off-highway credit and your " "state’s fuel-tax refund — either way, the money only comes back if you can show how much " "fuel went to non-propulsion use.") + P("Over a year of runs that adds up — and if a class action follows Prime’s lawsuit, the " "carriers who kept clean records will be the ones positioned to claim their share.") + H2("The hard part: proving how much fuel was non-propulsion") + P("If your reefer has its own tank, this is easy — its fuel is already separate. The tricky case " "is same-engine, same-tank PTO use (a dump truck or mixer burns from the same tank " "whether it’s driving or working). You can’t claim what you can’t substantiate, so " "here’s how carriers actually measure it:") + UL( "Pull PTO / idle hours from your ELD or telematics — most modern trucks’ " "engine computers (ECM) already log PTO-engine and idle time separately from drive time. Multiply " "those hours by a fuel-burn rate (manufacturer spec or a measured gal/hr) to estimate gallons", "Add a PTO / equipment hour meter — an inexpensive hour meter on the " "PTO circuit gives you a clean, independent running total of equipment time", "Install an inline fuel-flow meter on the reefer or PTO feed — the most " "precise option (actual gallons, not an estimate) if the recovery is large enough to justify it", "Use a documented allocation method — when metering isn’t practical, " "many state programs publish PTO allowance percentages by equipment type (mixer, refuse packer, " "etc.); a consistent, documented basis is far better than a guess", "Separate the fuel at the pump where you can — a dedicated fuel card or " "separate fill for the reefer / equipment tank turns the whole question into a simple receipt total", ) + H2("What to do now: gather and keep your fuel records") + P("You don’t need to do anything drastic today. The single most important thing is simple: " "don’t throw your fuel records away, and start keeping them organized.") + UL( "Save your fuel receipts and IFTA fuel summaries — especially anything that " "separates reefer or PTO fuel from the fuel that moves the truck", "Export and keep your ELD / telematics PTO and idle-hour reports — this is " "the record most carriers already have and forget to save", "Hold onto reefer run logs, PTO / engine hours, and equipment-meter readings", "Keep everything by quarter and by year — the cleaner the paper trail, the " "stronger any future claim", ) + P("If a class action or a clearer IRS position emerges, the carriers with documentation in hand will " "be the ones ready to act.") + cta("Read the full story on FreightWaves →", _track(ARTICLE_URL, "article")) + disclaimer() + dot_check_block() + P("Drive safe out there,") + P("Justin Hannah
Performance West Inc.
" f'DOT Compliance Services') ) return ( '' '' '' '' '' '

' '' + header("Industry News · Fuel Tax", "Prime is suing the IRS for $11M over reefer fuel tax — " "and the same credit may apply to your reefer or PTO fuel") + '' + footer() + '

' + inner + '

' ) def main(): ap = argparse.ArgumentParser() ap.add_argument("--list", type=int, help="Listmonk list id to target (the newsletter audience)") ap.add_argument("--name", default="Trucking Newsletter \u2014 Reefer/PTO Fuel-Tax Story + Keep Your Records") ap.add_argument("--subject", default="Are you owed a refund on the fuel tax you paid for your reefer or PTO?") ap.add_argument("--preview-only", action="store_true", help="write the rendered HTML to /tmp and do NOT touch Listmonk") args = ap.parse_args() body = build_body() altbody = html_to_text(body) out = "/tmp/trucking_fueltax_newsletter.html" with open(out, "w") as f: f.write(body) print(f"Rendered preview -> {out}") print(f"Body: {len(body):,} chars HTML / {len(altbody):,} chars plaintext") if args.preview_only: return 0 if not args.list: print("\nNo --list given; created preview only. Re-run with --list to create the draft.", file=sys.stderr) return 0 print(f"\n=== Creating trucking fuel-tax newsletter (DRAFT, list {args.list}) ===") cid = create_campaign(args.name, args.subject, [args.list], body, altbody=altbody, status="draft") if cid: print(f"\nDraft created (id {cid}). Review/preview in Listmonk, then send manually.") return 0 if cid else 1 if __name__ == "__main__": raise SystemExit(main())