U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
Based on information obtained from state authorities and on the law of the states
Table MF-107
Status as of January 1, 2008
| STATE | TYPE (1) | TERM (2) | RATE ($) (3) | ADMINISTRATIVE AGENCY (4) | DISPOSITION OF REVENUE 2/ (5) | REMARKS (6) |
|---|---|---|---|---|---|---|
| Alabama | License filing fee, gasoline License filing fee, special fuels, License for brands sold | Continuous | 5.00 | Department of Revenue | Public Road and Bridge Fund | – |
| 5.00 | Department of Revenue | Public Road and Bridge Fund | ||||
| Oct.1 - Sept. 30 | 10.00 | Department of Agriculture and Industries | Agricultural Fund, 5% monthly; remainder, 13.87 % to counties, $408,981 to Public Road and Bridge Fund; remainder, 2.76 % to municipalities, balance to Public Road and Bridge Fund | License required for each brand. | ||
| Alaska | Qualified dealers must be licensed and bonded | Annual (fiscal year) | Department of Revenue | State General Fund | ||
| Arizona | Supplier License | One time application fee | 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, as well as breaking.bulk at terminals. |
| Supplier branch license | 5.00 | |||||
| Arkansas | Operating license, gasoline distributor | 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 | Supplier of Motor Vehicle Fuel | Continuous | 0.00 | Board of Equalization | N/A | Security may be required |
| Supplier of Diesel Fuel | Continuous | 0.00 | Board of Equalization | N/A | Security may be required | |
| 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. |
| 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 | Office of Tax and Revenue | General Fund | |
| Florida | Operating license | Annual | 30.00 | Department of Revenue | General Fund | |
| Georgia | Distributor license | Continuous | 10.00 | Department of Revenue, Registration 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. |
| 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 | Department of Revenue | |||
| Special fuel dealer license | Continuous | Department of Revenue | ||||
| Liquefied petroleum gas dealer license | Continuous | Department of Revenue | ||||
| Louisiana | Special fuel suppliers license | Continuous | Department of Revenue | R.S. 47:818.40 (Bonding Required) | ||
| 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 on May 31 | Comptroller, MATT Regulatory Division | Transportation Trust Fund Waterways Improvement Fund, and Fisheries Research and Development Fund | ||
| Massachusetts | Distributor license | Calendar year | 100.00 | Department of Revenue | Highway Fund | |
| Supplier/user/seller special fuel | Calendar year | 25.00 | Department of Revenue | |||
| Unclassified importer | Calendar year | 100.00 | Department of Revenue | Highway Fund | ||
| Exporter license | Calendar year | 100.00 | Department of Revenue | |||
| Michigan | Terminal Operator (includes Refiners), Supplier | Continuous | 2,000.00 | Department of Treasury, Customer Contact Division - Special Taxes | General Fund | one time fee |
| Permissive Supplier, Tank wagon Operator Importer, Transporter | Continuous | 50.00 | Customer Contact Div - Special Taxes | General Fund | one time fee | |
| Bonded Importer, Occasional Importer, Exporter | Continuous | 1,000.00 | Customer Contact Div - Special Taxes | General Fund | one time fee | |
| Blender | Continuous | 100.00 | Customer Contact Div - Special Taxes | General Fund | one time fee | |
| Carrier (pipeline, barge, marine vessel) | Continuous | no fee | ||||
| Minnesota | Operating license | July 1 - June 30 | 25.00 | Department of Revenue, Special Taxes / Petroleum | 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 or Distributor 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. |
| Nebraska | Motor Fuel Tax License | Continuous | Department of Revenue | Highway Cash fund | Includes both motor vehicle fuels and diesel fuels | |
| Nevada | Motor fuel dealer's license | Continuous | 5.00 | Department of Motor Vehicles | Highway Fund | |
| Special fuel supplier's license | Continuous | Department of Motor Vehicles, Motor Carrier Division | ||||
| New Hampshire | Distributor license | Continuous | Department of Safety, Road Toll Administration | Highway Fund | ||
| New Jersey | Distributor license | 3 Years | 450.00 | Department of Treasury, Division of Taxation | General Fund | |
| Importer license | 3 Years | 450.00 | ||||
| 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 registered. | ||
| North Carolina | Supplier license, gasoline & special fuels | Continuous | Department of Revenue | Distributor pays tax to supplier at the time of purchase. Licensed distributors may defer tax payment until the 22nd of each month. | ||
| North Dakota | Motor Vehicle Fuel Tax License | Continuous | 20.00 | Tax Commissioner, Motor Fuel Tax Section | Highway Tax Distribution Fund: State highways 63 %; county roads and city streets 37 %. | |
| Special Fuel Tax License fuels | Continuous | 20.00 | Tax Commissioner, Motor Fuel Tax Section | |||
| Liquefied Petroleum Gas Tax License | Continuous | 20.00 | Tax Commissioner, Motor Fuel Tax Section | |||
| Aviation Fuel Tax License | Continuous | 20.00 | 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. | |
| Oil peddler wagon | Annual | Varies | Department of Revenue | General Fund | ||
| Texas 4/ | Gasoline Supplier, Diesel Supplier, | Continuous | Comptroller of Public Accounts | All licenses continuous until relinquished by the taxpayer or cancelled by the Comptroller | ||
| Gasoline Distributor and Diesel Distributor | Continuous | Comptroller of Public Accounts | ||||
| Utah | Dealer license (See Remarks) | Continuous | 0.00 | Tax Commission | General Fund | This fee has been discontinued. '(Used to be $30.00) |
| 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. | ||
| Diesel distributor license | Continuous | Department of Motor Vehicles | ||||
| Virginia | Continuous | Department of Motor Vehicles | ||||
| Continuous | Department of Motor Vehicles | |||||
| Washington | Washington has no licensing fees for any fuel tax license, including distributors | |||||
| West Virginia | Eff. 1-1-2004 Motor Fuel Excise Tax License | No expiration | None | Department of Tax and Revenue, Internal Audition Division | General Revenue Fund | |
| Wisconsin 3/ | ||||||
| Wyoming | Operating license, gasoline | Annual | 25.00 | Department of Transportation, Motor Fuel Division | Department of Transportation | |
| Operating license, diesel fuel | Annual | 25.00 |
