Fuel Tax Licensing Requirements

• Requirements
• Bonds
• Retail Sales
• Business Records Retention

Requirements

Licenses are required for the following entities. Use the form(s) below to apply.

Business	License Type	Application
Special fuel suppliers	Fuel tax license	Online TC-69
Motor or aviation fuel distributors	Fuel tax license
Owners or lessors of equipment used to compress or dispense natural gas or hydrogen into a vehicle for highway use	Fuel tax license
Owners/operators of qualified vehicles based out of Utah	Special Fuel User/IFTA
Suppliers with first sale or use in Utah of a petroleum product that is a liquid at 60 degrees Fahrenheit	Environmental assurance fee account (Account required, but no license is issued.)
Owners/operators of qualified vehicles not based out of but operating in Utah	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	See dmv.utah.gov/motorcarriers

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;
• Retail aviation fuel to federally certificated air carriers and others

Qualified vehicles:

See Motor Carrier Information

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.