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-109
Status as of January 1, 2008
| STATE | TYPE (1) | TERM (2) | RATE ($) (3) | ADMINISTRATIVE AGENCY (4) | DISPOSITION OF REVENUE 2/ (5) | REMARKS (6) |
|---|---|---|---|---|---|---|
| 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 | None | – | – | – | – | Currently, no user licenses for gasoline or diesel users other than IFTA participants |
| 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 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. |
| 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 | Special Fuel User 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 Agreement | 1 Year | 10.00 | Customer Relations, Oil, Gas, Petroleum Segment | Rate: 10.00 first vehicle, 1.00 each additional vehicle | ||
| Motor carrier fuel trip permit | 24 Hour | 13.00 | State highway fund | Authorized in lieu of motor fuel tax | ||
| 72 Hour | 25.00 | |||||
| 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 license | Continuous | – | Department of Revenue | – | Bonding required for Interstate users who are not IFTA ($20,000) |
| 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, MATT Regulatory Division | Transportation Trust Fund, Waterways Improvement Fund and Fisheries Research and Development Fund. | – |
| Massachusetts | IFTA permit | Calendar year | 8.00 | Department 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 Taxes | Intrastate Decals not required No fee for IFTA deals | Intrastate MC reports not required IFTA Quarterly report required. |
| Minnesota | Special fuel bulk purchaser license | Dec. 1-Nov. 30 | 25.00 | Department of Revenue, Special Taxes / Petroleum | General Fund | – |
| Mississippi | – | – | – | – | – | – |
| Missouri | Interstate motor fuel user license | Continuous | – | Department of Revenue | – | Not required unless not licensed under a reciprocity agreement. |
| Montana | IFTA license | Calendar year | 2.00 | Department of Transportation | Highway 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 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 | 5.00 | 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, 2-axle vehicles over 26,000 lbs. g.v.w., and combinations over 26,000 lbs. g.v.w | |
| North Dakota | – | – | – | – | – | – |
| Ohio | Refund Permit | Continuous | – | Department of Taxation | – | Ohio only requires a permit if a refund is requested, but does not charge a fee. |
| Oklahoma | Special fuel dealers license | Continuous | 1,000.00 Bond | 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 Interstate trucker, gasoline and diesel fuel Interstate trucker permit, | – | – | Comptroller of Public Accounts | – | – |
| Continuous | – | – | ||||
| Continuous | – | – | ||||
| 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 permit | Annual | 25.00 | Tax Commission | Transportation Fund | 59-13-303 |
| Vermont | Special fuel powered motor vehicle license fee | Annual | See | Department of Motor Vehicles | Transportation Fund | Fuel user license incorporated into registration fee (Vermont registered only). |
| Virginia | – | Continuous | – | Department of Motor Vehicles | – | – |
| Washington | IFTA license | Annual | – | Department of Licensing, Prorate and Fuel Tax Services | Motor Vehicle Fund | – |
| West Virginia | Motor carrier road tax decal | Jan.1 - Dec. 31 | 5.00 | Department of Transportation, Division of Motor Vehicles | State Road Fund | Fee is per vehicle. |
| IFTA license/decal | Jan.1 - Dec. 31 | 5.00 | Department of Transportation, Division of Motor Vehicles | State Road Fund | Fee is per vehicle. | |
| Motor Fuel Excise Tax License | No Expirations | none | WV State Tax Department | |||
| Wisconsin 5/ | – | – | – | – | – | – |
| 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 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.
