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PodcastSuppliers and Distributors of Motor Fuel: Key License Renewal Dates
As a reminder to suppliers and distributors of motor fuel: many states issue licenses that must be renewed periodically rather than being effective for a continuous period until canceled.
The licenses in the table below have renewal requirements.
Licensees should receive a renewal notification from the state tax authorities prior to the renewal date.
| State | License | Renewal Date |
|---|---|---|
| Alaska | Qualified Dealer | Annually by July 1 |
| Arizona | Transaction Privilege Tax | Annually by January 1 |
| Arkansas | Liquefied Petroleum Gas Board Permit | Annually by January 1 |
| Delaware | Motor Fuel Distributor Special Fuel Distributor |
Annually by July 1 |
| Florida | All Motor Fuel Licenses Pollutants Tax License |
Annually by January 1 |
| Hawaii | Liquid Fuel Retail Dealer | Annually by December 31 |
| Maryland | All Motor Fuel Licenses (achieved via bond renewal | Annually by May 31 |
| Massachusetts | All Motor Fuel Licenses | Annually by December 31 |
| Michigan | Retail Fuel Licenses | Annually by November 30 |
| Minnesota | Gasoline Distributor License Special Fuel Dealer License |
Annually by May 31 Annually by October 31 |
| Montana | All Motor Fuel Licenses – Information Update | Every two years on the even years |
| Nevada | Motor and Special Fuel Supplier | Annually by December 1 |
| New Hampshire | Special Fuel User License | Annually by December 31 |
| New Jersey | All Motor Fuel Licenses Motor Fuel Transporter |
Every 3 years by the date of registration Annually by the date of registration |
| Ohio | Petroleum Activity Tax | Annually by March 1 |
| Pennsylvania | Liquid Fuels and Fuels Tax Permits | Annually by May 31 |
| Tennessee | Fuel Ethanol Producer | Annually by the date of registration |
| Vermont | All Fuel Tax Licenses | Annually by the date of registration |
| Washington | Business Registration | Annually by the date of registration |
| West Virginia | Business Registration | Annually by July 1 |
| Wyoming | All Motor Fuel Licenses | Annually by the date of registration |
Taxpayers who fail to renew by the deadlines risk having their licenses revoked/canceled. A taxpayer who transacts in motor fuels without a proper license may be subject to tax on transactions that are otherwise exempt as between licensed entities. Additionally, a taxpayer may face a penalty for transacting business without an appropriate license. For information or assistance in complying with these requirements, contact us. We are here to help
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