Bulk fuel requirements - Maryland

Motor carriers wishing to store bulk fuel in Maryland, can either purchase it tax-paid from a dealer or supplier (providing all the fuel is being used strictly for on-highway use), or if they wish to use the fuel for both on-highway and off-highway, then in most cases, they must be licensed as a Special Fuel User. It is recommended that motor carriers contact the state direct to determine if they do in fact need to be registered as a “User.” If a carrier does not require a User license, they can purchase all their fuel tax-paid, use it direct from their storage tank, and not have to worry about reporting or paying the fuel use tax.

If a carrier is required to have a User license, the state will send out the application and information on required bond. Once licensed, a certificate with an exemption number will be issued to the carrier and it is renewable June 1 each year. All special fuel users must file a monthly tax report (due the last day of the month following the reporting month), and remit all tax due on fuel used during the month. Each person operating as a special fuel user must keep records of all fuel purchased in the state, fuel received in the state, fuel sold in the state, fuel delivered or used in the state. Records would include bills of lading, invoices, or any other pertinent records the Comptroller requires, and all records must be kept for a period of four years.

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