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-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 | Varies | County 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 License | Annual | – | Department of Revenue | General Fund | Must be licensed to sell tax-exempt fuel |
Arizona | Special fuel vendor license | 0.00 | Department 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 | Continuous | – | Department of Finance and Admini- stration, Motor Fuel Tax Section | Highway Users Revenue Fund | – |
Continuous | – | 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 towns under 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 | – | – | – | ||
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 | General Fund | License required for each pump. |
Florida | Retail dealer registration fee | Annual | 5.00 | Department 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 permit | Calendar year | 5.00 | Department of Taxation | General Fund | – |
Idaho | Operating license Special fuel dealer license | Continuous | 50.00 | Tax Commission | Tax Commission | – |
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 | – | Department of Revenue | – | State licenses and fees are imposed at the whole level. |
Special fuel dealer | – | – | ||||
Liquefied petroleum gas dealer | – | – | – | |||
Louisiana | Special fuel retail dealer license | Continuous | – | Department of Revenue | – | – |
Maine | Special fuel supplier or low energy fuel retailer certificate | Continuous | – | Tax Assessor | – | – |
Maryland | Special fuel seller license | Annual, expires on May 31 | – | Comptroller, MATT Regulatory Division | Transport. Trust Fund, Waterways Improvement Fund and Fisheries Research and Development Fund | – |
Massachusetts | Motor fuel and/or lubricating oil seller license | Calendar year | 150.00 | Division of Standards | General Fund | – |
Special fuel user-seller license | 25.00 | 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 to dispensing facilities by licensed State distributors importers and remitted to the State Fee is per tank | ||
Underground Storage Tank Fee | Calendar Year | 200.00 | Executive Office of Public Safety | Underground Storage Tank Petroleum Product Clean-up fund | ||
Michigan | Marine Retail Diesel Dealer | Continuous | 50 | Department of Treasury, Customer Contact Division - Special Taxes | General Fund | A one-time fee |
Liquefied Petroleum Gas Dealer | Continuous | 50 | Customer Contact Division - Special Taxes | General Fund | A one-time fee | |
Minnesota | Special fuel dealer license | Dec. 1-Nov. 30 | 25.00 | Department of Revenue, Special Taxes / Petroleum | 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 Measures Division | General Fund | – |
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 | None Required. | – | – | – | – | – |
North Dakota | Special Fuel Tax License | Continuous | 20.00 | Tax Commissioner, Motor Fuel Tax Section | Highway Tax Distribution Fund | |
Liquefied Petroleum Gas Tax License | Continuous | 20.00 | Tax Commissioner, Motor Fuel Tax Section | Highway Tax Distribution Fund | ||
Ohio | Operating License | Continuous | – | Department of Taxation | – | – |
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 | Dyed Fuel Retailer | Continuous | – | Department of Revenue | – | – |
Texas | Aviation fuel dealer | Continuous | No fee | Comptroller of Public Accounts | – | Aviation fuel dealers purchase tax free aviation gas and jet fuel for delivery into aircraft servicing equipment. |
Liquefied petroleum gas dealer | Continuous | No fee | – | – | ||
Utah | Dealer license | Continuous | 0.00 | Tax Commission | – | License issues by commission 59-13-302(3)ii |
User-dealer license, special fuel | Continuous | 25.00 | 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 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 3/ | – | – | – | – | – | – |
Wyoming | Operating license | Continuous | 25.00 | Department of Transportation, Gasoline Tax Division | Department of Transportation | License 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.