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| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-107 STATUS AS OF JANUARY 1, 2001 |
| STATE | TYPE | TERM | RATE | ADMINISTRATIVE AGENCY | DISPOSITION OF | REMARKS | |||
|---|---|---|---|---|---|---|---|---|---|
| Alabama | License filing fee, gasoline | Continuous | 5.00 | Department of Revenue | Public Road and Bridge Fund | - | |||
| License filing fee, special fuels | Continuous | 5.00 | Department of Revenue | General Fund | - | ||||
| License for brands sold | Oct.1 - Sept. 30 | 10.00 | Department of Agriculture and Industries |
Agricultural Fund, $175,000 monthly; |
License required for each brand. | ||||
| Alaska | Qualified dealers must be licensed and bonded |
Annual (fiscal year) |
- | Department of Revenue | State General Fund | - | |||
| Arizona | Distributor license | Annual | 50.00 | Department of Transportation, Motor Vehicle Division |
Highway User's Revenue Fund | License required for imports of gasoline, aviation gasoline, diesel and refining or blending. |
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| Arkansas | Operating license, gasoline refining or blending. | 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 | Annual | 100.00 | Liquefied Petroleum Gas Board | Liquefied Petroleum Gas Board Fund | All suppliers and users must be permit holders. | ||||
| California | Distributor license, gasoline | Continuous | - | Board of Equalization | Motor Vehicle Fuel Account | - | |||
| Producer and broker license | Continuous | - | Board of Equalization | - | |||||
| Colorado | Fuel license for any fuel | Continuous | 10.00 | Department of Revenue | General Fund | Distributors, suppliers, ex/importers, blend carriers, terminal operators must be licensed. |
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| Additional locations | 5.00 | ||||||||
| Connecticut | Distributor license | Continuous | - | Department of Revenue Services | - | - | |||
| Delaware | Gasoline distributor license | July 1 - June 30 | 10.00 | Motor Fuel Tax Administration | Transportation Trust Fund | - | |||
| Special fuel supplier license | July 1 - June 30 | 10.00 | Motor Fuel Tax Administration | Transportation Trust Fund | - | ||||
| Dist. of Col. | Importer license | July 1 - June 30 | 5.00 | Department of Finance and Revenue | Highway Trust Fund | - | |||
| Florida | Operating license | Annual | 30.00 | Department of Revenue | General Fund | - | |||
| Georgia | Distributor license | Continuous | 10.00 | Department of Revenue, Motor Fuel Tax Unit |
General Fund | - | |||
| Hawaii | Distributor license | Continuous | - | Department of Taxation | - | - | |||
| Idaho | Operating license | Continuous | 50.00 | Tax Commission | Tax Commission | - | |||
| Illinois | Distributor license | Continuous | - | Department of Revenue | - | - | |||
| Special fuel supplier license | Continuous | - | Department of Revenue | - | - | ||||
| Indiana | Licensed distributor | Continuous | varies | Department of Revenue, Special Tax Division | Motor Vehicle Highway Account | License becomes permanent with a minimum
distribution of 500,000 gals. annually for in-State distributors. |
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| Iowa | Suppliers or restrictive suppliers license | Continuous | - | Department of Revenue | - | - | |||
| Kansas | Distributor 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 | - | - | - | |||||
| Kentucky | Gasoline dealer license | Continuous | - | Revenue Cabinet | - | - | |||
| Special fuel dealer license | Continuous | - | Revenue Cabinet | - | - | ||||
| Liquefied petroleum gas dealer license | Continuous | - | Revenue Cabinet | - | - | ||||
| Louisiana | Special fuel suppliers license | Continuous | - | Department of Revenue | - | - | |||
| Maine | Distributor certificate | Continuous | - | State Tax Assessor | - | - | |||
| Exporter certificate | Continuous | - | State Tax Assessor | - | - | ||||
| Importer certificate | Continuous | - | State Tax Assessor | - | - | ||||
| Maryland | Operating license, gasoline dealer |
Annual, expires |
- | Comptroller, Motor Fuel Tax Division |
Transportation Trust Fund |
- | |||
| Massachusetts | Distributor license | Calendar year | 100.00 | Department of Revenue | Highway Fund | - | |||
| Supplier/user/seller special fuel | Calendar year | 1.00 | Department of Revenue | - | - | ||||
| Unclassified importer | Calendar year | 100.00 | Department of Revenue | Highway Fund | - | ||||
| Exporter license | Calendar year | 100.00 | Department of Revenue | - | - | ||||
| Michigan | Operating license, supplier | Calendar year | 10.00 | Department of Treasury, Motor | General Fund | - | |||
| terminal, or refinery | Fuel Tax Division | ||||||||
| Operating license, exporter | Calendar year | 10.00 | Motor Fuel Tax Division | General Fund | - | ||||
| Operating license, liquid fuel hauler | Calendar year | 10.00 | Motor Fuel Tax Division | General Fund | - | ||||
| Exemption certificate | Calendar year | 10.00 | Motor Fuel Tax Division | General Fund | - | ||||
| Minnesota | Operating license | July 1 - June 30 | 25.00 | Department of Revenue, Petroleum Division | General Fund | - | |||
| Mississippi | Operating license | Continuous | - | State Tax Commission | - | - | |||
| Storage license | Calendar year | Varies | City or County Tax Collector | General Fund | Rate ranges from $50 to $250 in relation to storage capacity. | ||||
| Missouri | Supplier license | Continuous | - | Department of Revenue | Highway Fund | - | |||
| Montana | Operating license | Calendar year | See remarks | Department of Commerce, Business Regulations, Weights and Measures Division |
State Special Revenue Fund | Fee 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. |
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| Nebraska | Motor vehicle fuel tax license | Continuous | 10.00 | Department of Revenue | Highway Cash fund | - | |||
| Diesel Tax License | Continuous | 10.00 | Department of Revenue | Highway Cash fund | - | ||||
| Nevada | Motor fuel dealer's license | Continuous | 5.00 | Department of Taxation | Highway Fund | - | |||
| Special fuel supplier's license | Continuous | - |
Department of Motor Vehicles |
- | - | ||||
| New Hampshire | Distributor license | Continuous | - | Department of Safety, Road Toll Administration | Highway Fund | - | |||
| New Jersey | Distributor license | 3 Years | 450.00 | Department of Treasury, | General Fund | - | |||
| Importer license | 3 Years | 450.00 | Division of Taxation | - | - | ||||
| Exporter license | 3 Years | 450.00 | - | - | |||||
| Gasoline jobber license | 3 Years | 450.00 | - | - | |||||
| Wholesaler license | 3 Years | 450.00 | - | - | |||||
| Motor fuel transporter license | Annual | 50.00 | - | Land or water conveyance. | |||||
| Storage facility operator license | Annual | 150.00 | - | - | |||||
| Seller/user of special fuel | 3 Years | 150.00 | - | - | |||||
| New Mexico | Operating registration | Continuous | - | Department of Taxation and Revenue, Returns Processing Division |
- | Registration issued after filing of bond. | |||
| New York | Distributor registration | - | - | Department of Taxation and Finance, Audit Division | - | No license, but distributors must be | |||
| North Carolina | Distributor license, gasoline | Continuous | - | Department of Revenue | - | If not licensed, tax must be paid to
supplier at time of purchase Tax must be paid to supplier by bulk user or reseller. Fee of $2 to $10 paid on each pump from which fuels are sold at retail. |
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| Supplier license, special fuel | Continuous | - | Department of Revenue | - | |||||
| Pump license | July 1 - June 30 | Varies | Department of Revenue | - | |||||
| North Dakota | Motor Vehicle Fuel Tax License | Continuous | 20.00 | Tax Commissioner, Motor Fuel Tax Section | Highway Tax Distribution Fund: | - | |||
| Special Fuel Tax License fuels | Continuous | 20.00 | Tax Commissioner, Motor Fuel Tax Section | State highways 63 %; county roads and city streets 37 %. | - | ||||
| Liquefied Petroleum Gas Tax License | Continuous | 20.00 | Tax Commissioner, Motor Fuel | - | - | ||||
| Aviation Fuel Tax License | Continuous | 20.00 | Tax Section | Aeronautics Commission Fund | - | ||||
| Ohio | Operating license | Continuous | - | Department of Taxation | - | - | |||
| Oklahoma | Fuel Vendor License | Continuous | - | Oklahoma Tax Commission | Retained by Tax Commission | - | |||
| to defray unpaid accounts | |||||||||
| Oregon | Operating license | Continuous | - | Department of Transportation | - | - | |||
| Pennsylvania | Distributor permit | June 1 - May 31 | - | Department of Revenue, Bureau of Motor Fuel Taxes. | - | - | |||
| Rhode Island | Operating license, distributor and exporter | Continuous | - | Department of Administration, Division of Taxation | General Fund | - | |||
| South Carolina | Fuel Vendor | Continuous | - | Department of Revenue | - | - | |||
| South Dakota | Distributor license | Annual | - | Department of Revenue, Motor Vehicle Division | - | - | |||
| Tennessee | Operating permit | Continuous | - | Department of Revenue | - | - | |||
| Oil depot privilege license | Annual | Varies | Department of Revenue | General Fund | Renewal on date of beginning business. Rate is 0.05 cent per gallon. |
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| Oil peddler wagon | Annual |
Varies
|
Department of Revenue | General Fund | |||||
| Texas | Gasoline distributor | Continuous | - | Comptroller of Public Accounts | - | - | |||
| Diesel fuel supplier | Continuous | - | Comptroller of Public Accounts | - | - | ||||
| Utah | Dealer license | Continuous | 30.00 | Tax Commission | General Fund | - | |||
| Vermont | Distributor license | Continuous | - | Department of Motor Vehicles | - | Wholesaler or retailer who imports, or causes
to be imported, motor fuel is classified as a distributor. |
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| Diesel distributor license | Continuous | - | Department of Motor Vehicles | ||||||
| Virginia | Dealer license | Continuous | 100.00 | Department of Motor Vehicles | - | - | |||
| Jobber license | Continuous | 100.00 | Department of Motor Vehicles | - | - | ||||
| Washington | Distributor license | Continuous | 10.00 | Department of Licensing, Pro- Rate and Fuel Tax Services |
Motor Vehicle Fund | - | |||
| West Virginia | Business registration certificate | July 1 - June 30 | 15.00 | Department of Tax and Revenue, Internal Audition Division |
General Revenue Fund | - | |||
| Wisconsin | Supplier license | Continuous | - | Department of Revenue | Transportation Fund | - | |||
| Wyoming | Operating license, gasoline | Annual | 25.00 | Department of Transportation, Motor Fuel Division | Department of Transportation | - | |||
| Operating license, diesel fuel | Annual | 25.00 | - | ||||||
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1/The licenses and fees given in this table are in most cases for the purpose of defraying the cost 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 not be complete in some cases. |
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