Tax Commission

Fuel Taxes

Return to List of Other Taxes

Fuel Tax Rates

Motor Fuel Excise Tax (MFET) E-Filing

Other Fuel Tax Information

Fuel Tax Forms and Pubs

Fuel Tax Refunds & Credits

Listing of License Holders

All fuel sold in Utah for operating motorized vehicles (including aircraft and watercraft) is taxable before retail. You must get a license if you distribute motor or aviation fuel or supply special fuel. Licenses are valid until you change your ownership type, change your FEIN, sell or terminate your business, or if the Tax Commission terminates your license for reasonable cause.

Filing and Payment Frequency for the TC-109

Filing frequency: Monthly (except IFTA and special fuel user; see IFTA and Special Fuel User)

Filing Due: Last day of the following month

Payment frequency: Monthly

Payment due: Last day of the following month

General Information

Most Utah fuel tax forms and schedules must be filed electronically using the TC-109, Fuels Tax Return. This return is an XLS spreadsheet template, uploaded through Utah’s Taxpayer Access Point (TAP).

Non-licensed fuel accounts must file refund applications on the TC-116, Fuel Tax Refund Application. Licensed distributors/suppliers also use TC-116 for Utah tax-paid gallons that are:

delivered to Utah portion of the Navajo Nation;
lost or destroyed by fire, flood, crime or accident;
discharged in bankruptcy; or
returned to a refinery for re-refining.

Purchasing or Selling a Utah Business

Certain requirements apply to those who are purchasing or selling an existing business in Utah, . Please review these requirements in order to ensure you meet all tax obligations. For more information see Publication 66.