Tax Commission
Fuel Tax Licensing Requirements
Business Type:
- Special fuel suppliers
- Motor or aviation fuel distributors
- Owners or lessors of equipment used to compress or dispense natural gas or hydrogen into a vehicle for highway use
License Type: Fuel tax license
Application: Online TC-69
Business Type:
- Suppliers with first sale or use in Utah of a petroleum product that is liquid at 60 degrees Fahrenheit
License Type: Environmental Assurance Fee (Account required, but no license issued
Application: Online TC-69
Business Type:
- Owners/operators of qualified vehicles based out of Utah
License Type: Special Fuel User/IFTA
Application: Online TC-69 See our Motor Carriers page.
Fuel license not required, but the vehicle must:
- Be registered under the provisions of IRP and IFTA in the home state or
- Have a Utah Department of Transportation trip permit
Suppliers are:
- Importers, refiners, blenders, manufacturers, and wholesalers of fuel for motor vehicles and aircraft
Distributors:
- Import motor fuel for use, distribution, or sale (retail or wholesale)
- Produce, refine, manufacture, or compound motor fuel in Utah to use, distribute, or sell in Utah
- Purchase motor fuel for resale in wholesale quantities to motor fuel retail dealers and account for their own motor fuel tax liability; or
- Retail aviation fuel to federally certificated air carriers and others
Qualified vehicles:
Bonds
In some cases a bond is required when applying for a fuel tax license. See the Fuel Supplier License application (Online TC-69) for more information.
Retail Sales – At the Pump
Gasoline
You don’t need a fuel license for retail sales of gasoline (motor fuel) at the pump. Gasoline is licensed at the distributor level. You must have a license if you:
- import motor fuel from another state;
- refine motor fuel;
- blend motor fuel with other substances; or
- are a gasoline wholesaler (sell to another retailer who sells the fuel to an end user).
Individuals who sell gasoline at the retail level (at the pump) only have to be licensed if they also meet distributor requirements.
Diesel
You don’t need a special fuel license for retails sales of diesel fuel at the pump. Special Fuel tax is collected and remitted at the refiner level. You must have a license if you:
- import special fuel from another state,
- refine special fuel; or
- blend special fuel with other substances.
Individuals who sell special fuel at the retail level (at the pump) only have to be licensed if they also meet distributor requirements.
Business Records Retention
You must keep all records for at least 3 years.