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​​​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 as determined by KRS 138.228. 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. ​

Looking to pay Motor Fuels Tax?​

Use Our Motor Fuel Electronic​ Tax Filing System


​​Prior Year Motor Fuel​ ​Tax Forms

Pay Motor Fuels Tax

If you received a bill from the Department of Revenue - please use one of the following options to pay Motor Fuels Tax:

Electronic payment: Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Mail a check or money order made payable to "KY State Treasurer" to
KY Department of Revenue
Frankfort, KY 40619

All tax payment and e-file options

Registration and Online Filing

Registration for Licensing

To register you must complete forms 72A300 Tax Registration Application for Motor Fuel License and 72A301 Motor Fuels License Bond and Instructions​​. 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.

Product Codes and Schedules

Electronic Filing Guides

Electronic Data Interchange​ Validation (EDI)

The EDI document lists Error Codes and their descriptions. The following document is a reference guide for licensed dealers who file using either the ANSI X12-813 or ASCII formats for submitting tax return data.

Additional Resources

Motor Fuels Tax

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.