Frequently Asked Questions

The excise tax on special fuels does not apply to fuel delivered into the supply tank of off-highway equipment, a stationary engine, a motorboat, an aircraft, equipment used solely for servicing aircraft and used exclusively off-highway, or any device other than a motor vehicle operated or intended to be operated for highway use. Any business that does sell or dispense special fuel into the fuel supply tank of a motor vehicle intended for highway use is liable for the tax and is considered a dealer. The dealer shall add the amount of the tax to the selling price of the fuel so that the tax is paid by the ultimate consumer or the purchaser of the fuel.