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| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-109 STATUS AS OF JANUARY 1, 2001 |
| STATE | TYPE | TERM | RATE ($) |
ADMINISTRATIVE AGENCY | DISPOSITION OF REVENUE 2/ |
REMARKS |
|---|---|---|---|---|---|---|
| Alabama | International Fuel Tax Agreement (IFTA) Decal | Jan. 1-Dec. 31 | 21.00 | Department of Revenue | Public Road and Bridge Fund | Fee set to recover costs of administering International Fuel Tax Agreement |
| Alaska | Certificate of use | Annual | - | - | - | Certificate is required from buyer to purchase fuel without tax. |
| Arizona | Special fuel user license | Continuous | 10.00 | Department of Transportation, Motor Vehicle Division | Highway Users Revenue Fund | - |
| Arkansas | Gasoline bonded user license | Continuous | - | Department of Finance and | - | - |
| Distillate special fuel user | - | Administration, Motor Fuel | - | - | ||
| license | Tax Section | |||||
| Liquefied gas special fuel user permit | Annual | Varies | Apportionment Fund | From $164 to $609 ($130 to $260 for farm vehicle), based on class of vehicle in lieu of gallonage tax. |
||
| Liquefied Petroleum Gas Board permit - Class 8 |
Annual | 200.00 | Liquefied Petroleum Gas Board | Liquefied Petroleum Gas Board Fund | - | |
| California | Special fuel user permit | Continuous | - | Board of Equalization | - | - |
| Colorado | IFTA license and decals | Calendar year | - | Department of Revenue | General Fund | - |
| Connecticut | Motor carrier decal | Calendar year | 10.00 | Department of Revenue Services | Special Transportation Fund | - |
| Delaware | Special fuel user license | July 1- June 30 | 10.00 | Department of Transportation, Motor Fuel Tax Administration |
Transportation Trust Fund | - |
| Dist. of Col. | - | - | - | - | - | - |
| Florida | Motor carrier fuel tax permit | Annual | 4.00 | Department of Highway Safety and Motor Vehicles | Fuel Tax Collection Trust Fund | Not applicable to motor carriers in other IFTA member jurisdictions. |
| Georgia | Motor carrier fuel tax permit | Annual | 3.00 | Department of Revenue, Motor Fuel Tax Unit | General Fund | Fee is per vehicle of more than 2 axles (including
buses), road tractors and 2-axle vehicles over 26,000 lbs. g.v.w. |
| Hawaii | - | - | - | - | - | - |
| Idaho | Special fuel user permit | Continuous | - | Tax Commission | Tax Commission Administration | - |
| IFTA permit | Annual | 4.00 | - | |||
| Illinois | MFUT / IFTA decal | Annual | 3.75 | Department of Revenue | Motor Fuel Tax Fund | - |
| Indiana | Eligible purchaser | Continuous | - | Special Tax Division | Motor Vehicle Highway Account | - |
| Iowa | user's license | Continuous | - | Department of Revenue | - | - |
| Kansas | Refund permit | 3 Years | 6.00 | Department of Revenue, Motor | General Fund | - |
| Liquefied petroleum license | 5.00 | Fuel Tax Section | - | |||
| International Fuel Tax | 1 Year | 10.00 | Customer Relations, Oil, Gas, | Rate: 10.00 first vehicle, 1.00 each additional vehicle | ||
| Agreement | Petroleum Segment | |||||
| Motor carrier fuel trip permit | 1 Trip through State | 10.00 | Department of Revenue | State highway fund | Authorized in lieu of motor fuel tax | |
| Kentucky | Motor carrier fuel tax permit | Annual | - | Transportation Cabinet | Road Fund | Short-term permits available for buses combination with 3 or more axles. |
| Louisiana | Special fuel user license | Continuous | - | Department of Revenue | - | - |
| Maine | Special fuel user license/decal | Annual | 5.00 per truck | Bureau of Motor Vehicles | State highway fund | - |
| Maryland | Special fuel user license | Annual | - | Comptroller, Motor Fuel Tax Division |
Transportation Trust Fund, |
- |
| Massachusetts | IFTA permit | Calendar year | 8.00 | Department of Revenue | Highway Fund | Fee is per motor carrier fleet. |
| Special fuel supplier license | 1.00 | - | ||||
| Special fuel user-seller license | 1.00 | - | ||||
| Michigan | Diesel motor carriers (3 or more axles, over 26,000 pounds) | Calendar year | - | Department of Treasury, Motor Fuel Tax Division | Transportation Fund | Pays 6 cents per gallon less at pump. Quarterly report required. |
| Minnesota | Special fuel bulk purchaser license | Dec. 1-Nov. 30 | 25.00 | Department of Revenue, Petroleum Division | General Fund | - |
| Mississippi | - | - | - | - | - | - |
| Missouri | Special fuel user license | Continuous | - | Department of Revenue | - | - |
| Montana | IFTA license | Calendar year | 2.00 | Department of Transportation | General Fund | IFTA Decal fee is $2.00 per vehicle. |
| Nebraska | Fuel Permit | 72 Hours | 2.00 | Department of Motor Vehicles | Highway Trust Fund | Imposed on IFTA qualified vehicles entering the State, but not IFTA licensed. |
| Nevada | Special fuel user's license | Calendar year | - | Department of Motor Vehicles and Public Safety, Motor and Public Safety, Motor | - | - |
| New Hampshire | Special fuel user license | Jan. 1-Dec. 31 | 5.00 | Department of Safety, Road Toll Administration | Highway Fund | - |
| New Jersey | Special fuel seller/user license | 3 years | 150.00 | Division of Taxation | General Fund | - |
| New Mexico | Temporary special fuel user permit | 48 hours | 5.00 | Motor Transportation Division | Road Fund | Fee is per vehicle. |
| New York | - | - | - | - | - | - |
| North Carolina 3/ | Highway fuel use tax registration | Annual | - | Department of Revenue, Motor Fuel Tax Division | Applies to vehicles with 3 or more axles, g.v.w | |
| North Dakota | - | - | - | - | - | - |
| Ohio | - | - | - | - | - | Ohio requires a permit, but does not charge a fee. |
| Oklahoma | Special fuel dealers license | Continuous | 1,000.00 | Tax Commission | Retained by Tax Commission to defray unpaid accounts | - |
| Oregon | Special fuel user license | Continuous | - | Department of Transportation | - | No license required for vehicle with gross combined weight less than 26,000 lbs. if tax paid at time of sale. |
| Pennsylvania | Alternative fuel dealer-user license | Continuous | - | Department of Revenue, Bureau of Motor Fuel Taxes | - | - |
| Rhode Island | - | - | - | - | - | - |
| South Carolina | User identification | 2 years | - | Department of Public Safety | Highway Fund, additional fee to Motor Transportation
Fund for distribution to incorporated areas. |
- |
| South Dakota | Special fuel user license | Annual | - | Department of Revenue, Motor Vehicle Division | - | - |
| Tennessee | Limited user permit | Continuous | - | Department of Revenue | - | - |
| Texas | Refund filing fee | - | 1.50 | Comptroller of Public Accounts | Comptroller's enforcement | - |
| Interstate trucker, gasoline | Continuous | - | - | |||
| and diesel fuel | ||||||
| Interstate trucker permit, | Continuous | - | - | |||
| liquefied gas | ||||||
| Diesel fuel user | Continuous | - | - | |||
| Diesel prepaid user and | Annual | - | Prepaid annual rate based on vehicle | |||
| liquefied gas prepaid user | weight. | |||||
| Utah 4/ | Special fuel user permit | Annual | - | Tax Commission | Transportation Fund | - |
| Vermont | Special fuel powered motor vehicle license fee | Annual | See remarks | Department of Motor Vehicles | Transportation Fund | Fuel user license incorporated into registration fee (Vermont registered
only). Fuel user license required for vehicles registered in other States. (See also Table MV-103.) |
| Virginia | Bulk user license | Continuous | - | Department of Motor Vehicles | - | - |
| Washington | IFTA license | Annual | - | Department of Licensing, Prorate and Fuel Tax Services | Motor Vehicle Fund | - |
| Refund permit | Continuous | - | - | - | ||
| West Virginia | Motor carrier road tax and/or IFTA decal | Jan.1-Dec. 31 | 5.00 | Department of Transportation, Division of Motor Vehicles | State Road Fund | Fee is per vehicle. |
| Wisconsin | Supplier license | Continuous | - | Department of Revenue | Transportation Fund | - |
| Wyoming | Special fuel user license | Continuous | 10.00 | Department of Transportation | Department of Transportation | - |
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. Several States provide temporary user permits
for hehicles that are not customarily operated in the State. These temporary
permits are not shown in this table.
2/ Information shown is as reported by the States and may not be complete
in some cases.
3/ Only vehicles weighing 26,000 pounds or mor or having three or more
axles are required to carry a permit.
4/ Interstate truks weighing 26,000 lbs. or more or having 3 or ore axles
are required to carry a permit. If licensed under IFTA, no fee is charged.
Otherwise fees are $40.00 for combination truck and $20.00 for single-unit
truck.
