Licensing & Registration

How do I know if I need a motor fuel license?

If you act as a distributor, supplier, receiver, or blender, you must be licensed under the Motor Fuel Tax Law. Receivers must also be licensed under the Environmental Impact Fee Law. One receiver license is valid under both laws. If your principal place of business is in a state other than Illinois, you must be licensed in your "home" state without any unpaid liabilities in that state for monies due for the sale, distribution, or use of motor fuel prior to applying for an Illinois motor fuel license.

Which motor fuel license do I qualify for?

You must be licensed as a distributor if you

import gasoline products into Illinois
produce, refine, blend, compound, or manufacture motor fuel in Illinois; or
have 30,000 gallons of bulk storage at an Illinois bulk storage plant and distribute the fuel primarily by tank car or tank truck.
export gasoline products into Illinois

For a distributor license application, complete Form REG-1, Illinois Business Registration Application.

You must be licensed as a supplier if you

import special fuel products into Illinois;
have 30,000 gallons of bulk storage at an Illinois bulk storage plant and distribute the special fuel primarily by tank car or tank truck.
For a supplier license application, complete Form REG-1, Illinois Business Registration Application.

You must be licensed as a receiver if you

import motor fuel, aviation, fuel, home heating oil, or 1-k kerosene into Illinois;
have 30,000 gallons of active petroleum product bulk storage at an Illinois bulk storage plant and distribute the fuel primarily by tank car or tank truck; or
blend, produce, refine, compound, or manufacture petroleum products in Illinois.

For a receiver license application, complete Form REG-1, Illinois Business Registration Application.

You must have a blender permit, a distributor license, and a receiver license if you blend gasoline products. For a blender permit application, complete Form REG-1, Illinois Business Registration Application.

How do I register for motor fuel tax?

To apply for a distributor, supplier, or receiver license, you must complete Form REG-1, Illinois Business Registration Application.

To apply for a blender permit, you must complete Form REG-1, Illinois Business Registration Application.

These forms may be downloaded and mailed to us at the address provided on the forms.

Will I have to pay a registration or licensing fee?

No. our licenses are free! All you have to do is properly complete the registration application and be approved by Motor Fuel Compliance Review and Licensing Section.

Will I be required to post a bond prior to receiving my license?

Yes. Your bond can be in the form of:

an insurance bond
a letter of credit

The minimum bond amount is $1,000 and the maximum bond cannot exceed twice the monthly amount that would be collectable as a tax in the event of a sale of motor fuel, or special fuel sold, distributed, and used by the distributor including tax-free sales, use, or distribution.

Do I have to renew my license annually?

No. Once issued, and you remain in compliance, your motor fuel tax license is good for as long as you are in business and you continue to operate as you were licensed.

If I change the structure of my business do I need a new license?

Yes. If, for example, your business structure changes from a partnership to a corporation, you will need to reapply for a new license. Some other reasons we may require a new license may be because:

the name of your company changed (even with the same ownership).
the licensee dies, and the business is continued by another person.
the licensee becomes incompetent or bankrupt, and the business is continued by a conservator, trustee, or other person appointed by the court.
ownership has changed.

Can my license be revoked?

Yes. Some examples of why your motor fuel license can be revoked may be because you:

filed your license application with false or inaccurate information.
had no activity. If your tax returns for two or more consecutive months do not show sufficient taxable sales to indicate an active business, you will be deemed not to be operating as licensed, and may be revoked. No blending, importing, exporting, or not maintaining enough storage is also cause for revocation.
failed to file your tax returns.
failed to file a bond or replacement bond.
failed to keep the required books and records.
failed to pay final assessments.
failed to submit your books and records for inspection.
refused an inspection or testing for dyed diesel.
failed to file your support schedules on magnetic media.

As a bulk user, are there forms I need to file?

No. We no longer license bulk users, therefore you do not have to file a return with us. The person supplying you with the fuel is responsible for reporting.