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About IDOR

Motor Fuel

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.

For which motor fuel license type should I apply?

Apply to be licensed as a distributor if you

Apply to be licensed as a supplier if you

Apply to be licensed as a receiver if you

What do I need in order to act as a blender?

You must have a blender permit, a distributor license, and a receiver license if you blend gasoline products.

How do I register for a motor fuel license?

To apply for any motor fuel license, complete Form REG-1, Illinois Business Registration Application and Form REG-8-A, Motor Fuel and Other Fuel Information.

These forms may be downloaded and mailed to us at the address provided on the forms or you may submit your application electronically using MyTax Illinois.

Are there any special requirements for out-of-state companies applying for a motor fuel license?

Yes. Out-of-state applicants must:

Will I have to pay a registration or licensing fee?

No. Our motor fuel licenses are free. All you have to do is properly complete the registration application and be approved by the Motor Fuel Tax and Refund Section.

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

Yes. After we have reviewed your Form REG-8-A, you will be notified of the amount of bond to acquire. Your bond can be in the form of:

The minimum bond amount is $1,000 and the maximum bond cannot exceed twice the monthly amount that would be collectible 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.

Will my motor fuel license expire?

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

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. Other reasons we may require a new license include:

Can my license be revoked?

Yes. Examples of why your motor fuel license can be revoked include:

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.

Can I sell special fuel tax free?

Yes. If you are a licensed distributor or supplier, you may sell special fuel tax free if: