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| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-108 STATUS AS OF JANUARY 1, 2001 |
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STATE
|
TYPE
|
TERM
|
RATE |
ADMINISTRATIVE AGENCY
|
DISPOSITION OF |
REMARKS
|
|
|---|---|---|---|---|---|---|---|
| Alabama | Pump license | Oct. 1-Sept. 30 | Varies | County Probate Judges and License Commissions | County Probate Judges for collection expenses: 2.5 % plus $ 1.00 per license; remainder, State 0.5 % counties 0.5 % | Not researched pumps. Fee based on population from $3.75 to $42.00 per pump and from $3.75 to $31.50 per additional pump. | |
| Alaska | Qualified Dealer License | Annual | - | Department of Revenue | General Fund | Not located | |
| Arizona | Special fuel vendor license | Continuous | $10.00 | Department of Transportation, Motor Vehicle Division | Highway Users Revenue Fund | Filing fee per branch station $5. | |
| 28-101, 28-1560 | |||||||
| Arkansas | Operating license, distillate special fuels distributor | Continuous | - | Department of Finance and Admini- stration, Motor Fuel Tax | Highway Users Revenue Fund | - | |
| Operating license, liquefied gas special fuels supplier | Continuous | - | Section | Highway Users Revenue Fund | - | ||
| California | - | - | - | - | - | - | |
| Colorado | - | - | - | - | - | - | |
| Connecticut | Gasoline pump license | Nov. 1-Oct. 31 | 50.00 | Consumer Protection Commissioner | General Fund | $14 per extra pump at any one station. | |
| Examination of location of stations and pumps on trunk or State-aid roads or in townsunder 10,000 population | - | 350.00 | Consumer Protection Commissioner | With other motor vehicle receipts | Rate is per station. $100 when sold, $60 per pump added, $64 per relocated pump. | ||
| Seller license, special fuels | Continuous | - | - | - | $14320 | ||
| Delaware | Retail license, gasoline | July 1-June 30 | 5.00 | Department of Transportation, Motor Fuel Tax Administration | Transportation Trust Fund | - | |
| Special fuel dealer license | July 1-June 30 | 10.00 | - | ||||
| Dist. of Col. | Retail license, gasoline | Nov. 1-Oct. 31 | 17.00 | Dept. of Economic Development, Office of Licenses and Inspections | Highway Trust Fund | License required for each pump. | |
| Florida | Retail dealer registration fee | Annual | 5.00 | Department of Revenue | General Fund | - | |
| Georgia | Vendor refund permit pump registration | Continuous | - | Department of Revenue, Motor Fuel Tax Unit | - | - | |
| Hawaii | Retail dealer permit | Calendar year | 5.00 | Department of Taxation | General Fund | - | |
| Idaho | Operating license | Continuous | 50.00 | Tax Commission | Tax Commission | - | |
| Special fuel dealer license | - | - | - | - | |||
| Illinois | - | - | - | - | - | - | |
| Indiana | Supplier | Continuous | 500 | Special Tax Division | Motor Vehicle Highway Account | - | |
| Iowa | Dealer's license | Continuous | - | Department of Revenue and Finance, Excise Tax Division | - | - | |
| Kansas | Liquefied petroleum user-dealer license | - | 5.00 | - | General Fund | - | |
| Distributor license (gasoline, diesel) | - | - | - | - | - | ||
| Motor fuel retailer license | - | - | - | - | - | ||
| Kentucky | Gasoline dealer | Continuous | - | Revenue Cabinet | - | - | |
| Special fuel dealer | - | - | - | ||||
| Liquefied petroleum gas dealer | - | - | - | ||||
| Louisiana | Special fuel retail dealer license | Continuous | - | Department of Revenue | - | - | |
| Maine | Special fuel dealer license | Continuous | - | Tax Assessor | - | - | |
| Maryland | Special fuel seller license | Annual, expires on May 31 | - | Comptroller, Motor Fuel Tax Division | Transport. Trust Fund, Waterways Improvement Fund and Fisheries Research and Development Fund | - | |
| Massachusetts | Motor fuel and/or lubricating oil seller license | Calendar year | 100.00 | Division of Standards | General Fund | - | |
| Special fuel user-seller license | 1.00 | Department of Revenue | - | ||||
| Antifreeze sale permits | July 1 - June 30 | 25.00 | Division of Standards | - | |||
| Motor fuel delivery fee | .005 cents per gallon | Department of Revenue | Underground Storage Tank Petroleum Product Clean-up fund | Fee collected per delivery todispensing facilities by licensed State distributors importers and remitted to the State | |||
| Underground Storage Tank Fee | Calendar Year | 200.00 | Executive Office of Public Safety | Underground Storage Tank Petroleum Product Clean-up fund | Fee is per tank | ||
| Michigan | Marine retail dealer certificate | Calendar year | 10.00 |
Department of Treasury, Motor Fuel |
General Fund | Until 4//01/01, when legislation revises license types and fees. | |
| Retail diesel dealer license | Calendar year | 10.00 | Motor Fuel Tax Division | General Fund | - | ||
| Liquefied petroleum license | Calendar year | 1.00 | Motor Fuel Tax Division | General Fund | - | ||
| Minnesota | Special fuel dealer license | Dec. 1-Nov. 30 | 25.00 | Department of Revenue, Petroleum Division | General Fund | - | |
| Mississippi | Pump license | Annual | Varies | City or County Tax Collector | General Fund | Fee is $2 to $8 in municipal areas depending on population. Fee is $1 in rural areas. | |
| Missouri | - | - | - | - | - | None apply to retail dealers | |
| Montana | Operating license | Calendar year | Varies |
Department of Commerce, Business |
General Fund | - | |
| Special fuel dealer license | Continuous | - | Department of Transportation | ||||
| Nebraska | Motor Fuel Retailer License | Continuous | - | Highway Cash Fund | - | - | |
| Nevada | - | - | - | - | - | - | |
| New Hampshire | - | - | - | - | - | - | |
| New Jersey | Retail dealer license | 3 Years | 150.00 | Department of the Treasury, Division of Taxation and Revenue | General Fund | - | |
| New Mexico | Operating registration | Continuous | - | Department of Taxation and Revenues, Return Processing Division | - | - | |
| New York | - | - | - | - | - | - | |
| North Carolina | Auto Service Station License | July 1- June 30 | 50.00 | Department of Revenue, License and Excise Tax Division | General Fund | Rate applies to each service station location. | |
| North Dakota | Special Fuel Tax License | Continuous | 20.00 | Tax Commissioner, Motor Fuel Tax | Highway Tax Distribution Fund | - | |
| Liquefied Petroleum Gas tax license | Continuous | 20.00 | Section | Highway Tax Distribution Fund | |||
| Ohio | - | - | - | - | - | - | |
| Oklahoma | Fuel vender license Special fuel dealer license | Continuous | - | Tax Commission | Retained by Tax Commission to defray unpaid accounts | - | |
| Oregon | Special fuel vendor license | Continuous | - | Department of Transportation | - | License fees are levied in same manner and for same purpose as those on any business using any measuring device. They are not considered to be highway user taxes. | |
| Pennsylvania | Alternative fuel dealer-user license | Continuous | - | Department of Revenue, Bureau of Motor Fuel Taxes | - | - | |
| Rhode Island | Filling station or peddler license | Continuous | 5.00 | Department of Administration, Division of Taxation | General Fund | - | |
| South Carolina | - | - | - | - | - | - | |
| South Dakota | Distributor license | Annual | - | Department of Revenue, Motor | - | - | |
| Dealer license | Annual | - | Vehicle Division | - | Deals in tax-paid fuel only. | ||
| Tennessee | Seller permit | Continuous | - | Department of Revenue | - | - | |
| Texas | Aviation fuel dealer | Continuous | - | Comptroller of Public Accounts | - | Aviation fuel dealers purchase tax free aviation gas and jet fuel for delivery into aircraft. | |
| Liquefied petroleum gas dealer | Continuous | - | - | - | |||
| Utah | Dealer license | Continuous | 30.00 | Tax Commission | General Fund | License required for each site. | |
| User-dealer license, special fuel | Continuous | 10.00 | |||||
| Vermont | Diesel dealer license | Continuous | - | Department of Motor Vehicles | - | ||
| Virginia | Supplier license | Continuous | 100.00 | Department of Motor Vehicles | - | - | |
| Washington | Special fuel dealer license | Apr.15-Apr.14 | - | Department of Licensing, Prorate and Fuel Tax Services | Motor Vehicle Fund | - | |
| West Virginia | Business registration certificate | July 1-June 30 | 15.00 | Department of Tax and Revenue, Internal Auditing Division | General Revenue Fund | Certificate required for each place of business. | |
| Wisconsin | Supplier license | Continuous | - | Department of Revenue | Transportation Fund | - | |
| Wyoming | Operating license | Annual | 25.00 | Department of Transportation, Gasoline Tax Division | Department of Transportation | License required and fee charged for each place of business and fuel type. | |
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1/The licenses and fees given in this table are in most cases for the purpose of defraying the costs of regulating the distribution of motor fuel and allied products. Chain store and general merchandising taxes imposed on general business are not included. 2/Information shown is as reported by the States and may be incomplete in some cases. |
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