Motor Fuel Terminal Operator

A Motor Fuel Terminal Operator is someone who owns, operates or otherwise controls a terminal.

Licensing Requirements

Bonding Requirements

Motor Fuel Licensee Information

Electronic Filing

Return Spreadsheet - A spreadsheet which creates motor fuel return files which you can upload to the MyTaxes website. Updated 06/29/2017.

Electronic File Layout - Instructions and specifications you'll need to produce motor fuel return files which you can upload to the MyTaxes website. Updated 01/20/2016.

Creating the File - A Power Point presentation which shows an overview of how to use the spreadsheet to create return files.

Submitting the File - A Power Point presentation which gives step-by-step instructions about how to file motor fuel returns on the MyTaxes website. Updated 08/17/2010.

Additional Information

Point of imposition of motor fuels tax - Shall remit payment to this state at the same time and on the same basis as a supplier.

Point of imposition of motor fuels tax on alternative fuels - If not taxed at the point of imposition described above, then at the time alternative fuel is sold for use in a highway vehicle.

Exemptions from tax:

  • Motor fuel imported into this state in the motor fuel supply tank or tanks of a motor vehicle.
  • Propane is exempted from Flat rate for heating.
  • Dyed Kerosene, Aviation Gasoline, Aviation Jet Fuel, No 1 Fuel Oil, Heating Oil, Dyed Biodiesel, and Dyed Diesel are all exempted from the flat rate.

Forms