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Highway Taxes and Fees 2008

State Licenses and Fees Imposed on Retail Dealers

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

Table MF-108

Status as of January 1, 2008

STATE 2/ TYPE (1)TERM (2)RATE ($) (3)ADMINISTRATIVE AGENCY (4)DISPOSITION OF REVENUE 2/ (5) REMARKS (6)
Alabama Pump license Oct. 1-Sept. 30 VariesCounty 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 LicenseAnnualDepartment of RevenueGeneral FundMust be licensed to sell tax-exempt fuel
Arizona Special fuel vendor license 0.00Department 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 ContinuousDepartment of Finance and Admini- stration, Motor Fuel Tax SectionHighway Users Revenue Fund
 Continuous  Highway Users Revenue Fund
California
Colorado
Connecticut Gasoline pump license Nov. 1-Oct. 31 50.00Consumer 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. 350.00Consumer Protection Commissioner With other motor vehicle receiptsRate is per station. $100 when sold, $60 per pump added, $64 per relocated pump.
Seller license, special fuelsContinuous  
Delaware Retail license, gasolineJuly 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, gasolineNov. 1-Oct. 31 17.00 Dept. of Economic Development, Office of Licenses and InspectionsGeneral FundLicense required for each pump.
Florida Retail dealer registration fee Annual 5.00Department 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 permitCalendar year5.00 Department of Taxation General Fund
Idaho Operating license Special fuel dealer license Continuous 50.00 Tax Commission Tax Commission
Illinois
Indiana SupplierContinuous 500Special Tax DivisionMotor Vehicle Highway Account
Iowa Dealer's licenseContinuous 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 RevenueState licenses and fees are imposed at the whole level.
Special fuel dealer    
Liquefied petroleum gas dealer   
Louisiana Special fuel retail dealer licenseContinuous Department of Revenue
Maine Special fuel supplier or low energy fuel retailer certificateContinuous Tax Assessor
Maryland Special fuel seller licenseAnnual, expires on May 31Comptroller, MATT Regulatory DivisionTransport. Trust Fund, Waterways Improvement Fund and Fisheries Research and Development Fund
Massachusetts Motor fuel and/or lubricating oil seller license Calendar year 150.00Division of StandardsGeneral Fund
Special fuel user-seller license  25.00Department of Revenue  
Antifreeze sale permits July 1 - June 30 25.00Division of Standards 
Motor fuel delivery fee .005 cents per gallon Department of RevenueUnderground Storage Tank Petroleum Product Clean-up fundFee collected per delivery to dispensing facilities by licensed State distributors importers and remitted to the State Fee is per tank
Underground Storage Tank FeeCalendar Year200.00Executive Office of Public SafetyUnderground Storage Tank Petroleum Product Clean-up fund 
Michigan Marine Retail Diesel Dealer Continuous50Department of Treasury, Customer Contact Division - Special TaxesGeneral FundA one-time fee
Liquefied Petroleum Gas DealerContinuous50Customer Contact Division - Special TaxesGeneral FundA one-time fee
Minnesota Special fuel dealer licenseDec. 1-Nov. 30 25.00Department of Revenue, Special Taxes / Petroleum General Fund
Mississippi Pump license Annual VariesCity 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 yearVariesDepartment of Commerce, Business Regulations, Weights and Measures Division General Fund
Nebraska Motor Fuel Retailer License ContinuousHighway Cash Fund
Nevada
New Hampshire
New Jersey Retail dealer license3 Years150.00Department 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 DakotaSpecial Fuel Tax LicenseContinuous 20.00Tax Commissioner, Motor Fuel Tax SectionHighway Tax Distribution Fund  
Liquefied Petroleum Gas Tax LicenseContinuous 20.00Tax Commissioner, Motor Fuel Tax SectionHighway Tax Distribution Fund 
Ohio Operating LicenseContinuousDepartment of Taxation
Oklahoma Fuel vender license Special fuel dealer licenseContinuous Tax Commission Retained by Tax Commission to defray unpaid accounts
Oregon Special fuel vendor licenseContinuous Department of TransportationLicense 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.
PennsylvaniaAlternative fuel dealer-user license Continuous Department of Revenue, Bureau of Motor Fuel Taxes
Rhode Island Filling station or peddler license Continuous 5.00Department of Administration, Division of Taxation General Fund
South Carolina
South Dakota Distributor license AnnualDepartment of Revenue, Motor
Dealer license AnnualVehicle Division Deals in tax-paid fuel only.
Tennessee Dyed Fuel RetailerContinuous Department of Revenue
Texas Aviation fuel dealer ContinuousNo feeComptroller of Public Accounts Aviation fuel dealers purchase tax free aviation gas and jet fuel for delivery into aircraft servicing equipment.
Liquefied petroleum gas dealerContinuous No fee 
Utah Dealer licenseContinuous0.00Tax CommissionLicense issues by commission 59-13-302(3)ii
User-dealer license, special fuelContinuous25.00  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 licenseApr.15-Apr.14Department of Licensing, Prorate and Fuel Tax Services Motor Vehicle Fund
West Virginia Business registration certificateJuly 1-June 30 15.00 Department of Tax and Revenue, Internal Auditing DivisionGeneral Revenue Fund Certificate required for each place of business.
Wisconsin 3/
Wyoming Operating license Continuous25.00 Department of Transportation, Gasoline Tax Division Department of TransportationLicense required and fee charged for each place of business

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.

3.) Since 4/1/1994 when Wisconsin moved its point of taxation to the terminal rack on Motor Vehicle Fuel (Gasoline and Diesel Fuel), the only license issued in the Department of Revenue is the Suppliers license; and these downstream fuel movers (wholesalers, retailers and users) no longer obtain any fuel license from the Department of Revenue.