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State Licenses and Fees Imposed on Users of Motor Fuel – Highway Taxes and Fees 2008 – Motor Fuel Data and the Highway Trust Fund – OHPI – FHWA

Motor Fuel Data and the Highway Trust Fund

Highway Taxes and Fees 2008

State Licenses and Fees Imposed on Users of Motor Fuel 1/

Based on information obtained from state authorities and on the law of the states

Table MF-109

Status as of January 1, 2008

RATE ($)
Alabama International Fuel Tax Agreement (IFTA) DecalJan. 1-Dec. 3121.00Department of Revenue Public Road and Bridge FundFee set to recover costs of administering International Fuel Tax Agreement
Alaska Certificate of useAnnualCertificate is required from buyer to purchase fuel without tax.
Arizona Special fuel user license Continuous 10.00Department of Transportation, Motor Vehicle Division Highway Users Revenue Fund
Arkansas NoneCurrently, no user licenses for gasoline or diesel users other than IFTA participants
California Special fuel user permitContinuous Board of Equalization
Colorado IFTA license and decalsCalendar yearDepartment of Revenue General Fund
Connecticut Motor carrier decalCalendar year10.00Department of Revenue ServicesSpecial Transportation Fund
Delaware Special fuel user licenseJuly 1-June 30 10.00 Department of Transportation, Motor Fuel Tax AdministrationTransportation Trust Fund
Dist. of Col. -
Florida Motor carrier fuel tax permit Annual 4.00Department of Highway Safety and Motor VehiclesFuel Tax Collection Trust FundNot applicable to motor carriers in other IFTA member jurisdictions.
Georgia Motor carrier fuel tax permit Annual 3.00 Department of Revenue, Motor Vehicle 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.
Idaho Special fuel user permit Continuous Tax Commission Tax Commission Administration
IFTA permitAnnual4.00  
Illinois MFUT / IFTA decalAnnual3.75Department of Revenue Motor Fuel Tax Fund
Indiana Eligible purchaserContinuous Special Tax DivisionMotor Vehicle Highway Account
Iowa Special Fuel User license Continuous Department of Revenue
Kansas Refund permit 3 Years 6.00Department of Revenue, Motor General Fund
Liquefied petroleum license  5.00Fuel Tax Section  
International Fuel Tax Agreement1 Year10.00Customer Relations, Oil, Gas, Petroleum Segment Rate: 10.00 first vehicle, 1.00 each additional vehicle
Motor carrier fuel trip permit 24 Hour13.00 State highway fund Authorized in lieu of motor fuel tax
 72 Hour25.00   
Kentucky Motor carrier fuel tax permit Annual Transportation Cabinet Road Fund Short-term permits available for buses and any truck or tractor-trailer combination with 3 or more axles.
Louisiana Special fuel user licenseContinuous Department of Revenue Bonding required for Interstate users who are not IFTA ($20,000)
Maine Special fuel user license/decalAnnual 5.00 per truckBureau of Motor Vehicles State highway fund
Maryland Special fuel user licenseAnnual Comptroller, MATT Regulatory Division Transportation Trust Fund, Waterways Improvement Fund and Fisheries Research and Development Fund.
Massachusetts IFTA permit Calendar year 8.00Department of Revenue Highway Fund Fee is per motor carrier fleet.
Special fuel supplier license  25  
Special fuel user-seller license  25  
Michigan Diesel motor carriers (3 or more axles, over 26,000 pounds) Calendar year Department of Treasury, Customer Contact Division - Special TaxesIntrastate Decals not required No fee for IFTA dealsIntrastate MC reports not required IFTA Quarterly report required.
Minnesota Special fuel bulk purchaser license Dec. 1-Nov. 30 25.00Department of Revenue, Special Taxes / PetroleumGeneral Fund
Missouri Interstate motor fuel user licenseContinuous Department of Revenue Not required unless not licensed under a reciprocity agreement.
Montana IFTA licenseCalendar year2.00Department of TransportationHighway Fund IFTA Decal fee is $2.00 per vehicle.
Nebraska Fuel Permit72 Hours 2.00Department of Motor Vehicles Highway Trust FundImposed on IFTA qualified vehicles enter-'ing the State, but not IFTA licensed.
Nevada Special fuel user's license Calendar year Department of Motor Vehicles, Motor Carrier Division
New Hampshire Special fuel user license Jan. 1-Dec. 31 5.00Department of Safety, Road Toll Administration Highway Fund
New Jersey Special fuel seller/user license3 years150.00Division of TaxationGeneral Fund
New Mexico Temporary special fuel user permit48 hours5.00Motor Transportation Division Road Fund Fee is per vehicle.
New York
North Carolina 3/ Highway fuel use tax registrationAnnual Department of Revenue, Motor Fuel Tax Division Applies to vehicles with 3 or more axles, 2-axle vehicles over 26,000 lbs. g.v.w., and combinations over 26,000 lbs. g.v.w
North Dakota
Ohio Refund PermitContinuousDepartment of TaxationOhio only requires a permit if a refund is requested, but does not charge a fee.
Oklahoma Special fuel dealers license Continuous 1,000.00 BondTax Commission Retained by Tax Commission to defray unpaid accounts
Oregon Special fuel user license Continuous Department of TransportationNo 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 identification2 yearsDepartment of Public SafetyHighway Fund, additional fee to Motor Transportation Fund for distribution to incorporated areas.
South Dakota Special fuel user licenseAnnualDepartment of Revenue, Motor Vehicle Division
Tennessee Limited user permitContinuous Department of Revenue
Texas Refund filing fee Interstate trucker, gasoline and diesel fuel Interstate trucker permit, Comptroller of Public Accounts
Dyed Diesel fuel user Continuous   
Liquefied gas prepaid user Annual   LPG prepaid annual rates are based on the vehicle weight and miles traveled the previous year.
Utah 4/ Special fuel user permitAnnual 25.00Tax Commission Transportation Fund 59-13-303
Vermont Special fuel powered motor vehicle license fee Annual SeeDepartment of Motor Vehicles Transportation Fund Fuel user license incorporated into registration fee (Vermont registered only).
Virginia Continuous Department of Motor Vehicles
Washington IFTA licenseAnnualDepartment of Licensing, Prorate and Fuel Tax Services Motor Vehicle Fund
West Virginia Motor carrier road tax decal Jan.1 - Dec. 31 5.00Department of Transportation, Division of Motor VehiclesState Road Fund Fee is per vehicle.
IFTA license/decal Jan.1 - Dec. 31 5.00Department of Transportation, Division of Motor VehiclesState Road Fund Fee is per vehicle.
Motor Fuel Excise Tax LicenseNo ExpirationsnoneWV State Tax Department  
Wisconsin 5/
Wyoming Special fuel user licenseContinuous10.00Department of TransportationDepartment 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 vehicles 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 more or having three or more axles are required to carry a permit.

4/ Interstate trucks weighing 26,000 lbs. or more or having 3 or more 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.

5/ 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.

Page last modified on November 7, 2014
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