This paper examined equity changes from the imposition of a mileage-based user fee (MBUF) based on how revenue is collected as well as how it is spent. Using the 2009 National Household Travel Survey along with detailed transportation spending estimates, four scenarios were examined. A scenario where an MBUF is combined with a federal tax and includes a greater focus on maintenance spending was the most geographically equitable. Researchers also found that considering funding disbursement when examining the effect of a shift to an MBUF may change the equity of a funding option as compared to only examining revenue source.