Skip to main content
 
 
 
 
Taxpayer Answer Center

Quick Links

Information For

About IDOR

Motor Fuel

Definitions

Biodiesel

A renewable diesel fuel derived from the likes of soybean and other vegetable oils or ethanol that is intended for use in diesel engines.

Blender

Any person who engages in the practice of blending as defined in the Motor Fuel Tax Law.

Blending

The mixing together by any process whatsoever, of any one or more products with other products, regardless of the original character of the products so blended, provided the resultant product so obtained is suitable or practical for use as a motor fuel, except such blending as may occur in the process known as refining by the original refiner of crude oil, and except, also, the blending of products known as lubricating oil in the production of lubricating oils and greases and except, also, the dyeing of special fuel as required by Section 4d of the Motor Fuel Tax Law.

Distribute

In addition to its ordinary meaning, any disposition of possession whether by bailment, consignment or other manner or means whereby physical control or possession is relinquished.

Distributor

A person who either produces, refines, blends, compounds, or manufactures motor fuel in this state, or transports motor fuel into this state, or exports motor fuel out of this state, or who engages in the distribution of motor fuel primarily by tank car or tank truck, or both, and who operates an Illinois bulk plant where he has active bulk storage capacity of not less than 30,000 gallons for gasoline.

Dyed Diesel

Any diesel fuel with any amount of dye present.

Environmental Impact Fee (EIF)/Underground Storage Tank Tax (UST)

This fee and tax are imposed on the privilege of being a receiver of certain petroleum products in Illinois. The tax and fee are paid by the receiver who first sells or uses the following petroleum products:

The EIF and UST are separate from and in addition to the Motor Fuel Tax and each other.

Fuel

All liquids defined as "Motor Fuel" in Section 1.1 of the Motor Fuel Tax Law, aviation fuels, and kerosene, but excluding liquefied petroleum gases.

1-K Kerosene

A special low-sulfur grade kerosene suitable for use in non-flue connected kerosene burner appliances, and in wick-fed illuminate lamps which has a maximum limit of .04% sulfur mass, and a freezing point of -22 Fahrenheit, and has a minimum saybolt color of +16. 1-K Kerosene includes 1-K Kerosene that has been dyed in accordance with the Motor Fuel Tax Law.

Motor Fuel

All volatile and inflammable liquids produced, blended, or compounded for the purpose of, or which are suitable or practicable for, operating motor vehicles. Among other things, "Motor Fuel" includes "Special Fuel".

Municipality

A city, village, or incorporated town.

Person

Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, or a receiver, trustee, guardian, or other representative appointed by order of any court, or any city, town, county or other political subdivision in this State. Whenever used in prescribing and imposing a fine, imprisonment, or both, the term "person" as applied to partnerships and associations shall mean the partners or members thereof, as applied to limited liability companies the term "person" means managers, members, agents, or employees of the limited liability company, and as applied to corporations the term "person" shall mean the officers, agents, or employees thereof who are responsible for any violation of the Motor Fuel Tax Law.

Receiver

A person who either produces, refines, blends, compounds, or manufactures fuel in this state; transports fuel into this state; receives fuel transported from outside this state; exports fuel out of this state; or who is engaged in this state in the distribution of fuel primarily by tank car, tank truck, or both, and who operates an Illinois bulk plant where he has active bulk storage capacity of not less than 30,000 gallons for gasoline.

Reseller

Any person, other than a retailer, who purchases motor fuel for resale to a person, and on which tax has been paid.

Sale

In addition to its ordinary meaning, any exchange, gift or other disposition. In every case where motor fuel is exchanged, given, or otherwise disposed of, it shall be deemed to have been sold.

Special Fuel

All volatile and inflammable liquids capable of being used for the generation of power in an internal combustion engine except that it does not include gasoline or combustible gases. "Special Fuel" includes diesel fuel.

Supplier

Any person other than a licensed distributor who transports special fuel into this state or receives special fuel transported from outside the state, and a person engaged in Illinois in the distribution of special fuel primarily by tank car or tank truck, or both, and who operates an Illinois bulk plant where he has active bulk storage capacity of not less than 30,000 gallons for special fuel.