Motor fuel tax distributor if you acquire motor fuel within west virginia and distribute it within west virginia, you must be licensed as a motor fuel distributor with west virginia and file the motor fuel distributor report. You will receive a motor fuel tax return approximately three weeks before the due date. In each report, gallons reflect what was actually tracked in the colorado fuel tracking system for the report month. In some cases, the tax rates are also different depending on where you purchase the fuel and how you use it. Fuel tax administration fta is charged with administering wyomings motor fuel tax laws. State motor fuel tax rates january 1, 2020 gasoline diesel fuel gasohol. In 2015, the texas legislature passed house bill 855, which requires state agencies to publish a list of the three most commonly used web. Motor fuel excise tax efiling utah state tax commission. Refrain from developing software to support electronic filing transmission of. Payment for these taxes must be made through via ach debit program enrollment using global payments or. To illustrate why my fuel tax is a great ifta tax software for preparing your fuel tax return in accordance with international fuel tax agreement regulations, we are listing a quick overview of some of the features of this ifta tax software below.
Petroleum business tax department of taxation and finance. The colorado excise tax collections by fuel type reflect net tax collections during the report month. Application for refund of motor fuel tax gasoline and undyed diesel only for purchases july 1, 2018 and forward 70001. Motor fuel tax department of finance and administration. The software package contains over 400 plus ready to file fuel and environmental excise tax returns and every return schedule is always included. Historical fuels tax rates nebraska department of revenue. All active license and registration holders must submit returns which include applicable schedules for receipts, disbursements and inventory. Motor fuels electronic filing nebraska department of revenue. Undyed kerosene used as fuel in a motor vehicle is taxable at a rate of eighteen 18 cents per gallon. Legal and illegal use of dyed fuel in a licensed motor vehicle. Motor fuels and alternative fuels tax rate from july 1, 2014 through december 31, 2014. Registration and online filing registration for licensing. For purposes of calculating tax under the motor fuel tax law, a gallon of compressed natural gas means a quantity of compressed natural gas equal to 126. Motor fuel tax missouri department of revenue state of missouri.
See form pt200, quarterly petroleum business tax return retailer of nonhighway diesel motor fuel only and distributor of kerojet fuel only, for more information prompttax electronic filing requirements. The year links below provide access the pennsylvania bulletin detailing the tax rates and calculations for each year. Ifta tax rates change periodically as states adopt, reduce or eliminate fuels taxes. Contact employment software developers security policy. Contact your tax software vendor or accounting service to see if they support the utah electronic fuel tax return. Api collects motor fuel tax information for all 50 states and compiles a report and chart detailing changes and calculating a nationwide average. In states where taxes vary depending upon the price of the motor fuel for example, where the tax rate is set as a percentage of the sales price rather than a cents per gallon method, the state average listed on the chart is a snapshot based upon the price of fuel as reported by aaa on the date the chart is updated. See announcement covering april 1, 2015 through december 31, 2015. While the wisconsin department of revenue does not charge for electronic filing of motor fuel tax returns, thirdparty vendors typically charge a fee for their. After receiving your login credentials, login to file your monthly fuel tax report by either entering information directly on the website, or by submitting an edi file. All sales of fuel subject to the motor fuel user fee are subject to these rate. If your software renders the image of the sf900 prior to sending the edi file, you. This is in addition to all other taxes imposed on the sale or use of the fuel.
Prices and rates for calculating prepaid local tax on motor fuel and state excise tax on motor fuel. This tax return would also be used to report sales of propane for use in. It is paid by distributors and suppliers who collect the tax from their customers. Calculating tax on motor fuel georgia department of revenue. If you do not see the form you need, or for additional information.
As of the october 2012 filing period, licensed suppliers, permissive suppliers, terminal operators, importers, exporters, transporters, and blenders can file their alabama tax returns electronically in xml format. Quarterly filing options are available for some taxpayers in these two categories. If you do not have this software on your computer, click the get adobe reader button below to download. Here is a summary report on gasoline and diesel taxes. Provide accurate florida returns in correct electronic format for transmission. You must file a return even if you do not have any activity for the reporting period. In addition to the road tax, every gallon of motor fuel includes a. Effective october 2015, all motor fuel returns are required to be filed electronically via the ohio business gateway business. Effective june 1, 2015, importers importing motor fuel products from a bulk plant or. Regardless of the accounting software you are using, autotax is a viable, costeffective solution. Please use our motor fuels electronic filing system to file these taxes. Publication 510 022020, excise taxes internal revenue. There are seven different motor fuel taxes and fees imposed by the department of revenue.
Motor fuels tax laws are found in chapter 8 of the kentucky revised statutes. Click the commercial providers tab above for a listing of software providers. Publication 908, fuel tax rates, provides the current motor fuel and. Both california and oregon are running pilot programs that tax certain drivers. Prepaid local tax prepaid local tax on motor fuel is calculated by multiplying the prepaid local tax rate by the applicable average retail price in the chart below by the number of gallons sold. These laws cover gasoline, distillate fuels, lp gas, natural gas, and the motor carrier industry forhire interstate trucking firms and interstate bus companies. It can be used by both aims clients and marketers who are using another companys accounting software. Motor fuels reports compile the gallons reported on taxpayer returns dr 7050 for licensed distributors and carriers of motor fuels in colorado. Motor fuel tax rate ohio department of taxation ohio.
Mississippi s tax rate is 18 cents a gallon for all motor fuel, including gasoline, plus. The tax on inland waterways fuel use applies at the rate listed on form 720. Motor fuel excise tax efiling alabama department of revenue. The georgia department of revenue is automatically extending income tax filing and payment deadlines to july 15, 2020. You will want to include the new rate calculations in your software as necessary. This increase is established in sc code section 1228310d, provided at the bottom of this page. New york state has a motor fuel excise tax on motor fuel and diesel motor. These rates are provided only for your information and are not to be used to complete your quarterly tax return. Dor motor fuel tax wisconsin department of revenue. Extension of due dates for individual gross income tax and corporation business tax in order to maintain consistency with the federal income tax extension, the governor, senate president and assembly speaker announced they will work to extend the due date to file and make payments for these taxes until july 15th. Unless legislation passes prior to october 1, 2016, the decal requirement and the tax rate based upon the gasoline or diesel fuel gallon equivalents will be reinstated. Tax applies to liquid fuel used in the propulsion system of commercial transportation vessels while traveling on certain inland and intracoastal waterways. The missouri department of revenue administers missouri s business tax laws, and collects sales and use tax, employer withholding, motor fuel tax, cigarette tax, financial institutions tax, corporation income tax, and corporation franchise tax.
Taxpayers may request extensions and waivers during the covid19 public health emergency. Petroleum tax fuel excise tax rates and fees minnesota. To register you must complete forms 72a300 tax registration application for motor fuel license and 72a301 motor fuels license bond and instructions. Return type description sf900 change monthly tax rate calculation from 0. Apply to tax manager, mechanic, administrator and more. Only those edi files using nationally accepted standards will be accepted. Unlike most taxes collected by the department of revenue, motor fuels taxes are deposited in the road fund as directed by the kentucky constitution and are appropriated by the general assembly for the construction and maintenance of kentuckys roads. Vehicle registrations that expire between march 16, 2020 and may 14, 2020 are being extended through may 15, 2020. Upon approval of the application and other documentation required, you will be issued licenses for the appropriate motor fuels taxes. Licensed fuel suppliers, importers, refiners, andor distributors can file their utah fuel tax returns electronically in xml format. Autotax is aims solution for offering every marketer or jobber a better choice when electronically filing motor fuel tax schedules. Motor fuel tax accounting software automated fuel tax. Missouri receives fuel tax of 17 cents a gallon on motor fuel gasoline, diesel fuel, kerosene, and blended fuel from.
Motor fuels and alternative fuels tax rate january 1, 2015 through june 30, 2015effective april 1, 2015, senate bill 20 was passed changing the motor fuels tax rate. Create your own software conforming to the mapping instructions contained in our software guide. The arkansas motor fuel tax section administers the interpretation, collection and enforcement of the arkansas motor fuel tax laws. Motor fuel tax reporting kentucky department of revenue. The program is dedicated to providing assurance that the state receives all fuel tax revenue to which it is legally entitled for the preservation of and enhancements to the transportation system. Ohio motor fuel tax rates per gallon same rates for both gasoline and diesel. State and local backgrounders homepage motor fuel taxes are levied on gasoline.
To ensure that your balances and billings are computed correctly, the software will prompt you to update your tax rates quarterly. From july 1, 2019, through june 30, 2020, the rates are as follows. Most of the motor fuel taxes and fees collected by the department are required to be filed and paid electronically. Businesses may request a copy by completing form r7004, tax information disclosure authorization. Diesel fuel users have the option of filing and paying the motor fuel tax annually or monthly, until the usage rate exceeds 4. The decaltax on cng and lng is administered by the liquefied petroleum gas board lpg. Effective july 15, 1986, the tax rate was changed to 14 cents per gallon plus 3% of the average wholesale price which was then converted to the nearest 110 of a cent.
This table is a schedule of minnesotas fuel excise tax rates and fees per gallon unless otherwise noted from 2011 to present. The motor fuel tax is imposed on the privilege of operating motor vehicles on public highways and recreational watercraft on waterways in illinois. Taxes are imposed on the distribution and sales of various motor fuels. The tax rates for aviation gasoline and jet fuel have remained at their current levels since 1985.