Go to Kentucky.gov home page
Kentucky Department of Revenue Kentucky Department of Revenue Kentucky Department of Revenue Kentucky Department of Revenue

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.   

Registration and Online Filing

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.

Return Information

Product Codes and Schedules

  • Kentucky Schedule and Transportation Codes (28K) (Updated 08-31-12)
  • Electronic Filing Guides
    Electronic Filing Taxpayer Guide and FAQs

     

    This is a list of frequently asked questions and answers for electronic filers.

    EDI Validation

    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.

    Locate Forms to Download
    Important Links
    Contact DOR Staff

    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.

     

     

    E-Filing and Payment Options

    E-Tax - Electronic Filing and Payment Options

     

    Motor Fuels Form “72A304” Electronic Filing Application is now available.  This will give motor fuel dealers access to the new system once implementation occurs. June 27, 2007

     

    Note:  These documents are in Adobe Acrobat Reader (.PDF) format.  To download a free copy of the Abode Acrobat Reader click on the following icon.

    Click on this icon to download a free copy of the Adobe Acrobat Reader  External Link - You are now leaving the .gov domain

     

    Please Note: Some of the links on this page resolve to non-governmental agencies. The information on these pages is not controlled by the Department of Revenue or the Commonwealth of Kentucky.

    External links are identified with the following icon: External Link - You are now leaving the .gov domain


    Last Updated 2/4/2014
    Contact Us | Taxpayer Bill of Rights
    Privacy | Security | Disclaimer | Accessibility Statement