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FHWA > Policy Information > MF & HTF > Highway Taxes and Fees 2008 > Motor-Fuel Tax Provisions on Interstate Motor Carriers 1/

Highway Taxes and Fees 2008

Motor-Fuel Tax Provisions on Interstate Motor Carriers 1/

Based on information obtained from state authorities and on the law of the states

Table MF-107

Status as of January 1, 2008

STATETYPE (1)TERM (2)RATE ($) (3)ADMINISTRATIVE AGENCY (4)DISPOSITION OF REVENUE 2/ (5)REMARKS (6)
AlabamaLicense filing fee, gasoline License filing fee, special fuels, License for brands sold Continuous5.00Department of RevenuePublic Road and Bridge Fund-
 5.00Department of RevenuePublic Road and Bridge Fund 
  Oct.1 - Sept. 3010.00Department of Agriculture and IndustriesAgricultural Fund, 5% monthly; remainder, 13.87 % to counties, $408,981 to Public Road and Bridge Fund; remainder, 2.76 % to municipalities, balance to Public Road and Bridge FundLicense required for each brand.
AlaskaQualified dealers must be licensed and bonded Annual (fiscal year) Department of RevenueState General Fund 
ArizonaSupplier LicenseOne time application fee50.00Department of Transportation, Motor Vehicle DivisionHighway User's Revenue FundLicense required for imports of gasoline, aviation gasoline, diesel and refining or blending, as well as breaking.bulk at terminals.
Supplier branch license 5.00   
ArkansasOperating license, gasoline distributor Continuous Department of Finance and Administration, Motor Fuel  
Operating license, distillate special fuels distributor Continuous Tax Section  
Operating license, liquefied gas special fuels supplier Continuous    
Liquefied Petroleum Gas Board permit-Class 8 Annual100.00Liquefied Petroleum Gas BoardLiquefied Petroleum Gas Board FundAll suppliers and users must be permit holders.
CaliforniaSupplier of Motor Vehicle FuelContinuous0.00Board of EqualizationN/ASecurity may be required
Supplier of Diesel FuelContinuous0.00Board of EqualizationN/ASecurity may be required
ColoradoFuel license for any fuel Continuous10.00Department of RevenueGeneral FundDistributors, suppliers, ex/importers, blend carriers, terminal operators must be licensed.
Additional locations 5.00   
ConnecticutDistributor license Continuous Department of Revenue Services  
DelawareGasoline distributor license July 1 - June 3010.00Motor Fuel Tax AdministrationTransportation Trust Fund 
Special fuel supplier license July 1 - June 3010.00Motor Fuel Tax AdministrationTransportation Trust Fund 
Dist. of Col.Importer license July 1 - June 305.00Office of Tax and RevenueGeneral Fund 
FloridaOperating license Annual30.00Department of RevenueGeneral Fund 
GeorgiaDistributor license Continuous10.00Department of Revenue, Registration UnitGeneral Fund 
HawaiiDistributor license Continuous Department of Taxation  
IdahoOperating license Continuous50.00Tax CommissionTax Commission 
IllinoisDistributor license Continuous Department of Revenue  
Special fuel supplier license Continuous Department of Revenue  
IndianaLicensed distributor ContinuousvariesDepartment of Revenue, Special Tax DivisionMotor Vehicle Highway AccountLicense becomes permanent with a minimum distribution of 500,000 gals. Annually for in-State distributors.
IowaSuppliers or restrictive suppliers license Continuous Department of Revenue  
KansasDistributor license (gasoline, diesel) Continuous Department of Revenue,  
Retailer license Continuous Customer Relations, Oil,  
Manufacturer license Continuous Gas, and Petroleum Section  
Importer license Continuous    
Manufacturer license Continuous    
KentuckyGasoline dealer license Continuous Department of Revenue  
Special fuel dealer license Continuous Department of Revenue  
Liquefied petroleum gas dealer license Continuous Department of Revenue  
LouisianaSpecial fuel suppliers license Continuous Department of Revenue R.S. 47:818.40 (Bonding Required)
    
MaineDistributor certificate Continuous State Tax Assessor  
Exporter certificate Continuous State Tax Assessor  
Importer certificate Continuous State Tax Assessor  
MarylandOperating license, gasoline dealerAnnual, expires on May 31 Comptroller, MATT Regulatory DivisionTransportation Trust Fund Waterways Improvement Fund, and Fisheries Research and Development Fund 
MassachusettsDistributor license Calendar year100.00Department of RevenueHighway Fund 
Supplier/user/seller special fuel Calendar year25.00Department of Revenue  
Unclassified importer Calendar year100.00Department of RevenueHighway Fund 
Exporter license Calendar year100.00Department of Revenue  
MichiganTerminal Operator (includes Refiners), SupplierContinuous2,000.00Department of Treasury, Customer Contact Division - Special TaxesGeneral Fundone time fee
     
Permissive Supplier, Tank wagon Operator Importer, TransporterContinuous50.00Customer Contact Div - Special TaxesGeneral Fundone time fee
     
Bonded Importer, Occasional Importer, ExporterContinuous1,000.00Customer Contact Div - Special TaxesGeneral Fundone time fee
BlenderContinuous100.00Customer Contact Div - Special TaxesGeneral Fundone time fee
Carrier (pipeline, barge, marine vessel)Continuous   no fee
MinnesotaOperating license July 1 - June 3025.00Department of Revenue, Special Taxes / PetroleumGeneral Fund 
MississippiOperating license Continuous State Tax Commission  
 Storage license Calendar yearVariesCity or County Tax CollectorGeneral FundRate ranges from $50 to $250 in relation to storage capacity.
MissouriSupplier or Distributor license Continuous Department of RevenueHighway Fund 
MontanaOperating license Calendar yearSee remarksDepartment of Commerce, Business Regulations, Weights and Measures DivisionState Special Revenue FundFee of $3 to $20 per meter (depending on size and type) is in lieu of an inspection fee, and is collected in the same manner as fees on all other license.
NebraskaMotor Fuel Tax License Continuous Department of RevenueHighway Cash fundIncludes both motor vehicle fuels and diesel fuels
NevadaMotor fuel dealer's license Continuous5.00Department of Motor VehiclesHighway Fund 
Special fuel supplier's license Continuous Department of Motor Vehicles, Motor Carrier Division 
New HampshireDistributor license Continuous Department of Safety, Road Toll AdministrationHighway Fund 
New JerseyDistributor license 3 Years450.00Department of Treasury, Division of TaxationGeneral Fund 
Importer license 3 Years450.00   
Exporter license 3 Years450.00   
Gasoline jobber license 3 Years450.00   
Wholesaler license 3 Years450.00   
Motor fuel transporter license Annual50.00  Land or water conveyance.
Storage facility operator license Annual150.00   
Seller/user of special fuel 3 Years150.00   
New MexicoOperating registration Continuous Department of Taxation and Revenue, Returns Processing Division Registration issued after filing of bond.
New YorkDistributor registration - Department of Taxation and Finance, Audit Division No license, but distributors must be registered.
North CarolinaSupplier license, gasoline & special fuels Continuous Department of Revenue Distributor pays tax to supplier at the time of purchase. Licensed distributors may defer tax payment until the 22nd of each month.
North DakotaMotor Vehicle Fuel Tax License Continuous20.00Tax Commissioner, Motor Fuel Tax SectionHighway Tax Distribution Fund: State highways 63 %; county roads and city streets 37 %. 
Special Fuel Tax License fuels Continuous20.00Tax Commissioner, Motor Fuel Tax Section  
Liquefied Petroleum Gas Tax License Continuous20.00Tax Commissioner, Motor Fuel Tax Section  
Aviation Fuel Tax License Continuous20.00 Aeronautics Commission Fund 
OhioOperating license Continuous Department of Taxation  
OklahomaFuel Vendor License Continuous Oklahoma Tax CommissionRetained by Tax Commission to defray unpaid accounts 
OregonOperating license Continuous Department of Transportation  
PennsylvaniaDistributor permit June 1 - May 31 Department of Revenue, Bureau of Motor Fuel Taxes.  
Rhode IslandOperating license, distributor and exporter Continuous Department of Administration, Division of TaxationGeneral Fund 
South CarolinaFuel Vendor Continuous Department of Revenue  
South DakotaDistributor license Annual Department of Revenue, Motor Vehicle Division  
TennesseeOperating permit Continuous Department of Revenue  
Oil depot privilege license AnnualVariesDepartment of RevenueGeneral FundRenewal on date of beginning business. Rate is 0.05 cent per gallon.
Oil peddler wagon AnnualVariesDepartment of RevenueGeneral Fund 
Texas 4/Gasoline Supplier, Diesel Supplier, Continuous Comptroller of Public Accounts All licenses continuous until relinquished by the taxpayer or cancelled by the Comptroller
Gasoline Distributor and Diesel Distributor Continuous Comptroller of Public Accounts  
UtahDealer license (See Remarks) Continuous0.00Tax CommissionGeneral FundThis fee has been discontinued. '(Used to be $30.00)
VermontDistributor license Continuous Department of Motor Vehicles Wholesaler or retailer who imports, or causes to be imported, motor fuel is classified as a distributor.
Diesel distributor license Continuous Department of Motor Vehicles  
Virginia  Continuous Department of Motor Vehicles  
  Continuous Department of Motor Vehicles  
Washington     Washington has no licensing fees for any fuel tax license, including distributors
West VirginiaEff. 1-1-2004 Motor Fuel Excise Tax LicenseNo expirationNoneDepartment of Tax and Revenue, Internal Audition DivisionGeneral Revenue Fund 
Wisconsin 3/      
WyomingOperating license, gasoline Annual25.00Department of Transportation, Motor Fuel DivisionDepartment of Transportation 
Operating license, diesel fuel Annual25.00   
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