Resources for motor fuel tax filers

Written by: Bob Donnellan

Resources for motor fuel tax filers (2000 × 1125 px)

Motor fuel reporting and excise tax filing is no easy task.

Are you required to e-file? When is your return due? What are the tax rates for your jurisdiction?

And mistakes can be costly.

That’s why we’ve compiled this list of industry resources.

Explore jurisdiction filing requirements, see the motor fuel excise tax rates for your state, and find industry associations.

Motor fuel tax information compiled by the FTA

For more on general state information, statutes and rules, state point of taxation, state tax rates, and diversion requirements, check out this document complied by the Federation of Tax Administrators.

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    Jurisdictions

    Check out jurisdiction websites. You’ll be able to access forms and instructions for motor fuel taxes and fees. See jurisdiction specific legislation, find out how to file, and see the due date for returns.

    Alabama Department of Revenue

    Alaska Department of Revenue

    Arizona Department of Transportation

    Arkansas Department of Finance & Administration

    California Department of Tax & Fee Administration

    Colorado Department of Revenue

    Connecticut Department of Revenue Services

    Delaware Division of Motor Vehicles

    District of Columbia Office of Tax and Revenue

    Florida Department of Revenue

    Georgia Department of Revenue

    Hawaii Department of Taxation

    Idaho State Tax Commission

    Illinois Department of Revenue

    Indiana Department of Revenue

    Iowa Department of Revenue

    Kansas Department of Revenue

    Kentucky Department of Revenue

    Louisiana Department of Revenue

    Maine Revenue Services

    Comptroller of Maryland

    Massachusetts Department of Revenue

    Michigan Department of Treasury

    Minnesota Department of Revenue

    Mississippi Department of Revenue

    Missouri Department of Revenue

    Montana Department of Transportation

    Nebraska Department of Revenue

    Nevada Department of Motor Vehicles

    New Hampshire Department of Safety

    New Jersey Division of Taxation

    New Mexico Taxation and Revenue Department

    New York State Department of Taxation and Finance

    North Carolina Department of Revenue

    North Dakota Department of Revenue

    Ohio Department of Taxation

    Oklahoma Tax Commission

    Oregon Department of Transportation

    Pennsylvania Department of Revenue

    Rhode Island Division of Taxation

    South Carolina Department of Revenue

    South Dakota Department of Revenue

    Tennessee Department of Revenue

    Texas Comptroller

    Utah State Tax Commission

    Vermont Department of Motor Vehicles

    Virginia Department of Motor Vehicles

    Washington State Department of Revenue

    West Virginia State Tax Department

    Wisconsin Department of Revenue

    Wyoming Department of Transportation

    ExStars Reporting

    Tax associations

    Stay up-to-date on motor fuel tax legislation, find resources on filing requirements, and more.

    Federation of Tax Administrators (FTA) – FTA focuses on research and information exchange, training, and intergovernmental and interstate coordination to improve the quality of state tax administration

    Tax Foundation – The Tax Foundation is the nation’s leading independent tax policy non-profit. Their principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels.

    Industry associations

    Join industry associations in your jurisdiction.

    American Fuel & Petrochemical Manufacturers - American Fuel & Petrochemical Manufacturers (AFPM) is the leading trade association representing the makers of the fuels that keep Americans moving and the petrochemicals that are the essential building blocks for modern life.

    American Gas Association (AGA) – Representing energy companies that deliver natural gas

    American Petroleum Institute (API) - API is the only national trade association representing all facets of the natural gas and oil industry, which supports 10.3 million U.S. jobs and nearly 8 percent of the U.S. economy.

    Arizona Petroleum Marketers Association (APMA) - APMA is the state's trade association representing the petroleum marketing, convenience store and related industries.

    Arkansas Oil Marketers Association (AOMA) - AOMA is dedicated to advancing the industry through education, legislative advocacy, and member services.

    Asphalt Institute - The Asphalt Institute is the international trade association of petroleum asphalt producers, manufacturers and affiliated businesses.

    California Fuels & Convenience Alliance (CFCA) - CFCA provides the life-blood of our economy – transportation fuels and energy – to the motoring public and business economy.

    Colorado Wyoming Petroleum Marketers Association (CWPMA) – CWPMA represents the independent petroleum marketers in the wholesale and retail business of gasoline, special fuels and lubricants.

    Connecticut Energy Marketers Association (CEMA) – CEMA provides a forum for petroleum marketers of all types to enhance their businesses and improve the industry

    Empire State Energy Association, Inc. (ESEA) – ESEA is a trade association representing 200 energy marketers throughout the state of New York

    Energy Marketers of America - EMA is a federation of 47 state and regional trade associations representing approximately 8,000 independent petroleum marketers nationwide.

    Energy Marketers Association of Rhode Island (EMARI) – EMARI represents energy marketers of all types through out Rhode Island.

    Florida Petroleum Marketers Association, Inc. (FPMA) – FPMA strives to promote a growth-oriented business community in the state of Florida and work to ensure that their members reap the benefits of a fairly regulated and business friendly environment.

    Fuel Merchants Association of New Jersey (FMA) - The Fuel Merchants Association of New Jersey is the advocate for more than 600 petroleum marketers and industry suppliers doing business in the state.

    FuelIowa - FUELIowa represents Iowa's fuel industry by advocating for innovative and quality fuel options, consumer and environmental protection and fairness in the marketplace.

    Illinois Fuel & Retail Association (IFRA) – IFRA promotes a more profitable marketing environment for the petroleum marketers and convenience store operators doing business in Illinois.

    Indiana Food & Fuel Association – The Indiana Food & Fuel Association represents fuel marketers, convenience and food retailers and related industry partners in the state to promote marketing and distribution of petroleum, convenience and food retailer products.

    International Liquid Terminals Association (ILTA) - ILTA is an advocate and key resource for the liquid terminal industry.

    Kentucky Petroleum Marketers Association (KPMA) – KPMA promotes the interest and goodwill of everyone engaged in the marketing and distribution of petroleum products in the Commonwealth of Kentucky.

    Louisiana Oil Marketers and Convenience Store Association (LOMCSA) – LOMCSA represents 250+ members who own, operate, or supply over 3,000 convenience stores, service stations, car washes and other retail motor fuel outlets and car washes in Louisiana.

    Maine Energy Marketers Association (MEMA) – MEMA is a trade association representing more than 300 members, including 125 heating oil, propane, biofuels and motor fuels providers as well as convenience store owners.

    Michigan Petroleum Association (MPA) – MPA was incorporated by a group of petroleum distributors who believed that by promoting a cooperative spirit and encouraging group effort, marketers across the state could best achieve their common goals.

    Mid-Atlantic Petroleum Distributors’ Association (MAPDA) – MAPDA is an association of convenience stores and energy distributors in Maryland, Delaware and the District of Columbia.

    Minnesota Petroleum Marketers Association (MPM) – The MPM Association was formed to provide services to the petroleum marketer, to help them at all levels of government, and to support fellow marketers.

    Mississippi Petroleum Marketers & Convenience Stores Association (MPMCSA) – MPMCSA is a statewide trade association representing the petroleum and food industries.

    Missouri Petroleum Marketers and Convenience Store Association (MPMCA) – MPMCA exists to promote the longevity and success of petroleum marketers through the unified efforts of its members.

    National Association of Convenience Stores (NACS) - NACS advances the role of convenience stores as positive economic, social and philanthropic contributors to the communities they serve.

    National Biodiesel Board - The National Biodiesel Board is the national trade association representing America's first Advanced Biofuel.

    Nebraska Petroleum Marketers & Convenience Store Association (NPCA) – NPCA serves the needs of independent petroleum marketers (distributors), gasoline retailers, convenience store operators and truck stop owners throughout the state of Nebraska.

    Nevada Petroleum Marketers & Convenience Store Association (NPM&CSA) – NPM&CSA is a statewide trade association that represents an extensive membership of liquid fuel and lubricant distributors, transporters, retailers and convenience store owners.

    New England Convenience Store & Energy Marketer Association (NECSEMA) – NECSEMA represents and promotes the interests of the convenience store and transportation fuel industries across New England.

    New England Fuel Institute (NEFI) – NEFI is a leading voice for wholesale and retail distributors of liquid heating fuels in New England and throughout the Northeast.

    North Carolina Petroleum & Convenience Marketers (NCPCM) – NCPCM exists to promote the welfare and protect the interest of those engaged in marketing and distribution of petroleum products in North Carolina.

    North Dakota Petroleum Marketers Association (NDPMA) – NDPMA promotes and enhances the wholesale and retail petroleum businesses.

    Oklahoma Petroleum Marketers & Convenience Store Association (OPMCA) – OPMCA is committed to the success of Oklahoma’s petroleum wholesalers and retailers.

    Oregon Fuels Association (OFA) – OFA is the statewide association of fuel distributors, retailers, commercial fueling and heating oil marketers.

    Pennsylvania Petroleum Association (PPA) – PPA represents independent petroleum marketers at both the wholesale and retail levels, as well as firms supplying petroleum products and other related services.

    Petroleum & Convenience Marketers of Alabama (P&CMA) – P&CMA is a trade association serving over 350 petroleum marketers and convenience store operators across the state of Alabama.

    Petroleum Marketers and Convenience Store Association of Kansas (PMCA) – PMCA represents the business interests of the independent energy marketers and convenience store owners of Kansas.

    Renewable Fuels Association (RFA) – RFA is the leading trade association for America’s ethanol industry, working to drive expanded demand for American-made renewable fuels and bio-products worldwide.

    Society of Independent Gasoline Marketers of America (SIGMA) – SIGMA is the national trade association representing the most successful, progressive, and innovative fuel marketers and chain retailers in the United States and Canada.

    South Carolina Petroleum Marketers Association (SCPMA) – SCPMA represents petroleum marketers in South Carolina.

    Tennessee Fuel & Convenience Store Association (TFCA) – TFCA is the number one source of information for and about fuel marketers and convenience stores in Tennessee.

    Texas Food & Fuel Association – The Texas Food & Fuel Association is a trade association representing the retail sector of the oil and gas industry in Texas.

    US Oil & Gas Association (USOGA) – USOGA is a strong advocate for the individuals who built and sustain the U. S. petroleum industry.

    Vermont Fuel Dealers Association (VFDA) – VFDA is a member focused trade organization providing a proactive and unified voice in Vermont for retail fuel companies and related service industries.

    Virginia Petroleum & Convenience Marketers Association (VPCMA) – VPCMA focuses on providing representation, education and information in Virginia petroleum and c-store industry.

    West Virginia Oil Marketers & Grocers Association (OMEGA) – OMEGA was organized to promote and improve the business interests of those engaged in the petroleum marketing, retail grocery and convenience store industries within the State of West Virginia.

    Western Petroleum Marketers Association (WPMA) - WPMA is made up of seven separate state associations, including Hawaii, Idaho, Montana, Nevada, New Mexico, Utah and Washington.

    Wisconsin Petroleum Marketers & Convenience Store Association (WPMCA) – WPMCA is dedicated to informing our members on issues relevant to our industry and educating policy makers at the state and federal levels about our industry's needs.

    Motor fuel tax rate maps

    See current excise tax rates for gas and diesel products by state.

    Gasoline Taxes by State

    Diesel Tax by State

    Industry publications

    This analysis is intended for informational purposes only and is not tax advice.  For tax advice, consult your tax adviser. See the full disclaimer here.