Motor Fuels Taxes
Motor Fuels Taxes consist of taxes on gasoline, liquefied petroleum, and special fuels (all combustible gases and liquids capable of being used in motor vehicles, except gasoline and liquefied petroleum).
Gasoline tax is levied on the average wholesale price per gallon with a minimum wholesale price of $1.786 per gallon. The tax becomes a liability of the dealer when the gasoline is received or enters the dealer's storage facility.
Liquefied petroleum gas consists of any material which is composed predominately of any of the following hydrocarbons, or mixtures of them, whether in liquid or gaseous states: propane, propylene, butane (normal and isobutane), and butylene, and which is used to propel vehicles of any kind on public highways. The tax is levied when it is determined to have been used to propel motor vehicles on public highways.
Special fuels tax including diesel fuel is levied on the dealer at the point of receipt of the fuels instead of the point of sale by the dealer.
Unlike most taxes collected by the Department of Revenue, motor fuels taxes are deposited in the Road Fund as directed by the Kentucky Constitution and are appropriated by the General Assembly for the construction and maintenance of Kentucky's roads.
Motor Fuels tax laws are found in Chapter 138 of the Kentucky Revised Statutes.
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Registration and Online Filing |
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Registration for Licensing
To register you must complete form "72A300" (See below for Current Year-Motor Fuel Tax Forms) Tax Registration Application for Motor Fuel License. Upon approval of the application and other documentation required, you will be issued license(s) for the appropriate motor fuels taxes.
Registration for Online Filing
Complete the Motor Fuels Form “72A304” Electronic Filing Application and fax it to (502) 564-2906 to register for electronic filing. Each person authorized to use the Motor Fuels Electronic Filing System is issued a User ID and Password.
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Return Information |
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Product Codes and Schedules
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Electronic Filing Guides |
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Electronic Filing FAQ's |
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This is a list of the frequently asked questions and answers we have had for electronic filers.
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EDI Validation |
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The EDI Validation document lists Error Codes and their descriptions. This document is a reference guide for licensed dealers who file using either the ANSI X12-813 or ASCII formats for submitting tax return data.
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Locate Forms to Download |
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Important Links |
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Contact DOR Staff |
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E-Mail DOR Taxing Areas
Questions can be directed to the Kentucky Department of Revenue, Motor Fuels Tax Section, Station 63, PO Box 1303, Frankfort, KY 40602-1303, (502) 564-3853.
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