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Highway Taxes and Fees: How They Are Collected and Distributed - 2001






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
Tax Division

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
Regulations, Weights and MeasuresDivision

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.

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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