Fuel Tax Licensing 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 TC-69
Motor or aviation fuel distributors Fuel tax license TC-69
Owners or lessors of equipment used to compress or dispense natural gas or hydrogen into a vehicle for highway use Fuel tax license TC-69
Owners/operators of qualified vehicles based out of Utah Special Fuel User/IFTA TC-69
Owners/operators of qualified vehicles not based out of but operating in Utah

Fuel license not required, but the vehicle must:

See dmv.utah.gov/motorcarriers
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.) TC-69

Suppliers are:

  • Importers, refiners, blenders, manufacturers, and wholesalers of fuel for motor vehicles and aircraft


  • 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


In some cases a bond is required when applying for a fuel tax license. See the Fuel Supplier License application (TC-69) for more information.

Retail Sales – At the Pump


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.


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.

Translate »

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we are moving all Utah State Business and Tax Registrations (TC-69 and related schedules) online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!