Special Fuel Licenses

Exporters of special fuel out of Indiana must be licensed to either collect and remit special fuel taxes or be licensed to sell special fuel tax-free in the recipient state. The fee for each license is $200. Transporters of special fuel from outside of Indiana to inside Indiana must obtain a license. The fee for each license is $50.

Importers of special fuel in a fuel transport vehicle having a capacity of more than 5,400 gallons, or in a pipeline or barge shipment into storage facilities other than a qualified terminal, must obtain an importer’s license. The license fee is $200.

The Department (Department) of State Revenue may require special fuel blenders to first obtain a license from the Department.

(Reference Senate Bill 228, 2024 and Indiana Code 6-6-2.5-22)