| Alabama | Pump license | Oct. 1-Sept. 30 | Varies | County Probate Judges and License Commissions | County Probate Judges for collection expenses: 25 % plus $ 1.00 per license; remainder, State 0.5 % counties 0.5 % | No license required for diesel fuel 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 | Must be licensed to sell tax-exempt fuel |
| Arizona | Special fuel vendor license | | 0.00 | Department of Transportation, Motor Vehicle Division | Highway Users Revenue Fund | Filing fee per branch station $5. (continuous) |
| Arkansas |
Operating license, distillate special fuels distributor Operating license, liquefied gas special fuels supplier | Continuous | - | Department of Finance and Admini- stration, Motor Fuel Tax Section | Highway Users Revenue Fund | - |
| | Continuous | - | | 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 towns under 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 | - | | - | - |
| 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 | General Fund | License required for each pump. |
| Florida |
Retail dealer registration fee | Annual | 5.00 | Department of Revenue | General Fund | 212.18.3(a) |
| 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 Special fuel dealer license | Continuous | 50.00 | Tax Commission | Tax Commission | - |
| 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 | - | Department of Revenue | - | State licenses and fees are imposed at the whole level. |
| Special fuel dealer | | - | | - | |
| Liquefied petroleum gas dealer | | - | | - | - |
| Louisiana | Special fuel retail dealer license | Continuous | - | Department of Revenue | - | - |
| Maine |
Special fuel supplier or low energy fuel retailer certificate | Continuous | - | Tax Assessor | - | - |
| Maryland | Special fuel seller license | Annual, expires on May 31 | - | Comptroller, MATT Regulatory Division | Transport. Trust Fund, Waterways Improvement Fund and Fisheries Research and Development Fund | - |
| Massachusetts |
Motor fuel and/or lubricating oil seller license | Calendar year | 150.00 | Division of Standards | General Fund | - |
| Special fuel user-seller license | | 25.00 | 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 to dispensing facilities by licensed State distributors importers and remitted to the State Fee is per tank |
| Underground Storage Tank Fee | Calendar Year | 200.00 | Executive Office of Public Safety | Underground Storage Tank Petroleum Product Clean-up fund | |
| Michigan | Marine Retail Diesel Dealer | Continuous | 50 | Department of Treasury, Customer Contact Division - Special Taxes | General Fund | A one-time fee |
| Liquefied Petroleum Gas Dealer | Continuous | 50 | Customer Contact Division - Special Taxes | General Fund | A one-time fee |
| Minnesota |
Special fuel dealer license | Dec. 1-Nov. 30 | 25.00 | Department of Revenue, Special Taxes / Petroleum | 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 Regulations, Weights and Measures Division | General Fund | - |
| 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 |
None Required. | - | - | - | - | - |
| North Dakota | Special Fuel Tax License | Continuous |
20.00 | Tax Commissioner, Motor Fuel Tax Section | Highway Tax Distribution Fund | |
| Liquefied Petroleum Gas Tax License | Continuous |
20.00 | Tax Commissioner, Motor Fuel Tax Section | Highway Tax Distribution Fund | |
| Ohio |
Operating License | Continuous | - | Department of Taxation | - | - |
| 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 | Dyed Fuel Retailer | Continuous | - | Department of Revenue | - | - |
| Texas | Aviation fuel dealer | Continuous | No fee | Comptroller of Public Accounts | - | Aviation fuel dealers purchase tax free aviation gas and jet fuel for delivery into aircraft servicing equipment. |
| Liquefied petroleum gas dealer | Continuous | No fee | | - | - |
| Utah | Dealer license | Continuous | 0.00 | Tax Commission | - | License issues by commission 59-13-302(3)ii |
| User-dealer license, special fuel | Continuous | 25.00 | | | Post bonded amount 10,000 to 500,000 '59-13-303 License required yearly |
| Vermont | Diesel dealer license | Continuous | - | Department of Motor Vehicles | - | |
| Virginia | - | Continuous | - | 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 3/ | - | - | - | - | - | - |
| Wyoming | Operating license | Continuous | 25.00 | Department of Transportation, Gasoline Tax Division | Department of Transportation | License required and fee charged for each place of business |
