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  • Motor Fuel

    Motor Fuel Tax

    Motor fuel excise taxes are taxes levied on gasoline, diesel, and gasohol. Most states levy per unit taxes based on how many gallons of motor fuel a consumer purchases.

    Motor Fuel Taxable Products

    The following is a comprehensive list of motor fuel products that are taxable by states:

  • Terminal

    A terminal is an a fuel storage and distribution facility that is normally supplied by pipeline but may be supplied by vessel or rail, and from which fuel is removed in bulk quantities into pipelines for further distribution, the cargo tanks of transport trucks, marine vessels or rail cars. Terminal numbers are assigned by the IRS.

    Motor Fuel - Fuel used to run motors like gasoline or diesel fuel

    Dyed Diesel - Colored diesel fuel, color is used to mark the diesel as tax free to be used for farming or other non road transportation

  • Carrier

    Motor fuel carrier is a person that engages in the commercial transportation of a motor fuel product. Types of carriers would include Pipeline, Rail, Marine Vessel, Aircraft and Truck.

    Carrier Report & Schedules are required by states to report motor fuel product movement