Motor Fuel Tax Reporting Resources by State
Motor fuel reporting and excise tax filing is no easy task.
That’s why we’ve compiled this list of motor fuel tax resources.
Find links to help you navigate filing requirements for excise tax compliance, check tax rates, read up on legislation, and more.
You can also find additional state information in the Motor Fuel Tax Information by State guide created by the Federation of Tax Administrators.
Alabama
Alabama Department of Revenue – Motor Fuel
Underground and Aboveground Storage Tank Trust Fund Charge
Alaska
Alaska Department of Revenue – Motor Fuel Tax
Arizona
Arizona Department of Transportation – Fuel Tax Information
Arizona Petroleum Marketers Association (APMA)
Arkansas
Arkansas Department of Finance and Administration – Motor Fuel Tax
Special Motor Fuels Tax Statues
Petroleum Environmental Assurance Fee
Arkansas Oil Marketers Association (AOMA)
California
California Department of Tax and Fee Administration – Motor Fuel Taxes
California Fuels & Convenience Alliance (CFCA)
Colorado
Colorado Department of Revenue – Fuel Tax
Gasoline and Special Fuel Tax Statutes
Colorado Wyoming Petroleum Marketers Association (CWPMA)
Connecticut
Connecticut State Department of Revenue Services – Motor Vehicle Fuels Tax
Excise/Distributor/Dealer/Supplier Lists
Motor Vehicle Fuels Tax Statutes
Connecticut Energy Marketers Association (CEMA)
Delaware
Delaware Division of Motor Vehicles – Motor Fuel Special Fuel
Motor Fuel Special Fuel Tax Returns and Forms
Motor Fuel Listing of Licensed Accounts
District of Columbia
District of Columbia – Office of Tax and Revenue
Florida
Florida Department of Revenue – Fuel Tax
Inactive and Canceled Fuel Licenses
Florida Petroleum Marketers Association, Inc. (FPMA)
Georgia
Georgia Department of Revenue – Motor Fuel Tax
Underground Storage Tank Forms
Hawaii
Idaho
Idaho State Tax Commission – Fuel Taxes and Fees
Illinois
Illinois Department of Revenue – Motor Fuel Tax
Cook Country Gasoline and Diesel Fuel Tax
Illinois Fuel & Retail Association (IFRA)
Indiana
Fuel Tax Electronic Initiatives
Indiana Food & Fuel Association
Iowa
Iowa Department of Revenue – Fuel Tax Information
Motor Fuel and Special Fuel Taxes Statutes
Kansas
Kansas Department of Revenue – Motor Fuel
Motor Fuel Forms and Publications
Kentucky
Kentucky Department of Revenue – Motor Fuel Tax
Gasoline and Special Fuels Tax Statutes
Kentucky Petroleum Marketers Association (KPMA)
Louisiana
Louisana Department of Revenue – Motor Fuel Taxes
Underground Storage Tanks Registration Forms
Louisiana Oil Marketers and Convenience Store Association (LOMCSA)
Maine
Maine Revenue Services – Fuel Tax
Licensed Special Fuel Suppliers
Maine Energy Marketers Association (MEMA)
Maryland
Comptroller of Maryland – Motor Fuel Tax
Oil Transportation Licenses and Permits
Special Fuel Exemption Inquiry
Massachusetts
Massachusetts Department of Revenue – Motor Fuel Taxes
Michigan
Michigan Department of Treasury – Motor Fuel
Motor Fuel and Alternative Fuel Tax Rates
Michigan Petroleum Association (MPA)
Minnesota
Minnesota Department of Revenue – Petroleum Tax
Petroleum Tax Fuel Tax Rates and Fees
Petroleum Licensed Distributors
Petroleum and Other Fuels Statutes
Minnesota Petroleum Marketers Association (MPM)
Mississippi
State of Mississippi Department of Revenue – Petroleum Tax
Petroleum Products Distributors
Petroleum Products Transporters
Gasoline and Motor Fuel Taxes Statutes
Mississippi Petroleum Marketers & Convenience Stores Association (MPMCSA)
Missouri
Missouri Department of Revenue – Motor Fuel Tax
Motor Fuel Tax Forms and Manuals
Missouri Petroleum Marketers and Convenience Store Association (MPMCA)
Montana
Montana Department of Revenue – Fuel Taxes
Gasoline and Vehicle Fuels Taxes Statutes
Nebraska
Nebraska Department of Revenue – Motor Fuels
Nebraska Petroleum Marketers & Convenience Store Association (NPCA)
Nevada
Nevada Department of Motor Vehicles – Fuel Dealers & Suppliers
Nevada Petroleum Marketers & Convenience Store Association (NPM&CSA)
New Hampshire
New Hampshire Department of Safety- Road Roll Bureau
New Jersey
New Jersey Treasury Division of Taxation – Motor Fuels Tax
Petroleum Products Gross Receipts Tax
New Mexico
New Mexico Taxation & Revenue – Motor Vehicle Excise Tax
Special Fuels Supplier Tax Statutes
New York
New York State Department of Taxation and Finance – Motor Fuel Excise Tax
Empire State Energy Association, Inc. (ESEA)
North Carolina
North Carolina Department of Revenue – Motor Fuels Tax
North Carolina Petroleum & Convenience Marketers (NCPCM)
North Dakota
North Dakota Office of State Tax Commissioner – Motor Fuel Tax
Special Fuels and Importer for Use Taxes Statutes
Motor Vehicle Fuels and Importer for Use Taxes Statutes
North Dakota Petroleum Marketers Association (NDPMA)
Ohio
Ohio Department of Taxation – Motor Fuel Tax
List of Active Retail Motor Fuel Dealers
Oklahoma
Oklahoma Tax Commission – Motor Fuel Tax
Oklahoma Petroleum Marketers & Convenience Store Association (OPMCA)
Oregon
Oregon Department of Revenue – Fuels Tax
Oregon Fuels Association (OFA)
Pennsylvania
Pennsylvania Department of Revenue – Motor Fuels Tax
Pennsylvania Petroleum Association (PPA)
Rhode Island
State of Rhode Island Division of Taxation – Motor Fuel Tax
Motor Fuel Exporter Permittee List
South Carolina
South Carolina Department of Revenue – Motor Fuels Tax
South Carolina Petroleum Marketers Association (SCPMA)
South Dakota
South Dakota Department of Revenue – Motor Fuel
Tennessee
Tennessee Department of Revenue – Motor Fuel Taxes
Petroleum Products and Alternative Fuels Tax Statutes
Tennessee Fuel & Convenience Store Association (TFCA)
Texas
Texas Comptroller – Motor Fuel Taxes and Fees
Motor Fuels, Interstate Trucker and IFTA Forms
Utah
Utah State Tax Commission – Fuel Taxes
Listing of Fuel License Holders
Motor and Special Fuel Tax Statutes
Vermont
Vermont Agency of Administration Dept. of Taxes – Fuel Tax
Vermont Fuel Dealers Association (VFDA)
Virginia
Virginia Department of Taxation – Fuel Tax
Virginia Petroleum & Convenience Marketers Association (VPCMA)
Washington
Washington State Department of Revenue – Petroleum Products Tax
Washington State Department of Licensing
Canceled or Revoked Fuel Tax Licenses
West Virginia
West Virginia Tax Division – Fuel Tax
Motor Fuel License Information
Motor Fuel Excise Tax Statutes
West Virginia Oil Marketers & Grocers Association (OMEGA)
Wisconsin
Motor Vehicle and General Aviation Fuel Taxes Statutes
Wisconsin Petroleum Marketers & Convenience Store Association (WPMCA)
Wyoming
Wyoming Department of Transportation – Fuel Tax
Licensing and Bonding – New Applicants
Tax Associations
Stay up-to-date on motor fuel tax legislation, find resources on filing requirements, and more.
Federation of Tax Administrators (FTA)
FTA focuses on research and information exchange, training, and intergovernmental and interstate coordination to improve the quality of state tax administration
The Tax Foundation is the nation’s leading independent tax policy non-profit. Their principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels.
Industry Associations
Join industry associations in your jurisdiction.
American Fuel & Petrochemical Manufacturers
American Fuel & Petrochemical Manufacturers (AFPM) is the leading trade association representing the makers of the fuels that keep Americans moving and the petrochemicals that are the essential building blocks for modern life.
American Gas Association (AGA)
Representing energy companies that deliver natural gas
American Petroleum Institute (API)
API is the only national trade association representing all facets of the natural gas and oil industry, which supports 10.3 million U.S. jobs and nearly 8 percent of the U.S. economy.
The Asphalt Institute is the international trade association of petroleum asphalt producers, manufacturers and affiliated businesses.
EMA is a federation of 47 state and regional trade associations representing approximately 8,000 independent petroleum marketers nationwide.
Energy Marketers Association of Rhode Island (EMARI)
EMARI represents energy marketers of all types through out Rhode Island.
Fuel Merchants Association of New Jersey (FMA)
The Fuel Merchants Association of New Jersey is the advocate for more than 600 petroleum marketers and industry suppliers doing business in the state.
FUELIowa represents Iowa’s fuel industry by advocating for innovative and quality fuel options, consumer and environmental protection and fairness in the marketplace.
International Liquid Terminals Association (ILTA)
ILTA is an advocate and key resource for the liquid terminal industry.
Mid-Atlantic Petroleum Distributors’ Association (MAPDA)
MAPDA is an association of convenience stores and energy distributors in Maryland, Delaware and the District of Columbia.
National Association of Convenience Stores (NACS)
NACS advances the role of convenience stores as positive economic, social and philanthropic contributors to the communities they serve.
The National Biodiesel Board is the national trade association representing America’s first Advanced Biofuel.
New England Convenience Store & Energy Marketer Association (NECSEMA)
NECSEMA represents and promotes the interests of the convenience store and transportation fuel industries across New England.
New England Fuel Institute (NEFI)
NEFI is a leading voice for wholesale and retail distributors of liquid heating fuels in New England and throughout the Northeast.
Petroleum & Convenience Marketers of Alabama (P&CMA)
P&CMA is a trade association serving over 350 petroleum marketers and convenience store operators across the state of Alabama.
Petroleum Marketers and Convenience Store Association of Kansas (PMCA)
PMCA represents the business interests of the independent energy marketers and convenience store owners of Kansas.
Renewable Fuels Association (RFA)
RFA is the leading trade association for America’s ethanol industry, working to drive expanded demand for American-made renewable fuels and bio-products worldwide.
Society of Independent Gasoline Marketers of America (SIGMA)
SIGMA is the national trade association representing the most successful, progressive, and innovative fuel marketers and chain retailers in the United States and Canada.
US Oil & Gas Association (USOGA)
USOGA is a strong advocate for the individuals who built and sustain the U. S. petroleum industry.
Western Petroleum Marketers Association (WPMA)
WPMA is made up of seven separate state associations, including Hawaii, Idaho, Montana, Nevada, New Mexico, Utah and Washington.
Tobacco Tax Rate Maps
See current excise tax rates for gas and diesel products by state.
Publications
Stay up to date on the latest news in the industry.
This analysis is intended for informational purposes only and is not tax advice. For tax advice, consult your tax adviser. See the full disclaimer here.
Bob Donnellan
Motor Fuel Tax Subject Matter Expert