Diesel Fuel
Sign up to receive e-mail updates when this page changesA tax is imposed on:
- The net gallons of diesel fuel removed from the terminal rack or imported into this state, other than in the bulk transfer/terminal system.
- The terminal operator in this state unless at the time of removal the terminal operator has a terminal operator's license issued for the facility from which the diesel fuel is withdrawn, the terminal operator verifies that the person who removes the diesel fuel has a supplier's license, and the terminal operator does not have a reason to believe that the supplier's license is not valid.
- The gallons of diesel fuel blended in this state outside the bulk transfer/terminal system.
- The gallons of diesel fuel brought into this state in the fuel supply tanks of a commercial motor vehicle licensed as an interstate trucker, or an IFTA licensed vehicle.
(Sec. 162.201)
Complete Information on Collecting the Destination State's Tax on Gasoline and Diesel Fuel Sold for Export - Beginning January 1, 2006, a licensed supplier must collect the Texas tax or be licensed and collect the destination state's tax on all gasoline and diesel fuel removed from a terminal in Texas for export to another state.
Effective Oct. 1, 2011 – $50 Late Filing Penalty
For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).
Available July 15, 2009
Software Update For the Electronic Reporting of Tax-Free Motor Fuel Sold to a Texas Volunteer Fire Department
License holders using the Comptroller's motor fuel electronic reporting software may download the new version 4.10 beginning July 15. This version will allow taxpayers to report the exempt gallons sold in bulk to volunteer fire departments using the number 4 “Other” on the Gallons Sold Tax Free Sales to Exempt Entities schedule.
Fuels Tax Licenses and Signed Statement Registration Numbers
(Updated Daily)
- Fuels License Search
- List of Motor Fuels Tax licenses, effective 01/01/2004, issued under chapter 162
- Permitted Fuels Taxpayers, prior to 01/01/2004
- Interstate Truckers - Alphabetical Listing
- Motor Fuel Transporters - Alphabetical Listing
- (Comma delimited flat file of Motor Fuel Transporters in Zip format)
- Signed Statement Registration Numbers - Alphabetical Listing
Import Verification and Diversion Numbers:
The toll free number to obtain an Import Verification Number on motor fuel transported into Texas by cargo tank is (877) 676-7811.
The toll free number to obtain a Diversion Number on motor fuel delivered to a destination state different than the destination state printed on Bill of Landing, delivery manifest or shipping document is (877) 976-7800.
Revenue and Budget Information
Texas Revenue History by Source
Rate Details and Other Information
Rates
Twenty cents ($.20) per gallon on diesel fuel removed from a terminal, imported, blended, sold to an unauthorized person, or other taxable use not otherwise exempted by statute.
(Sec. 162.202)
Deductions
Apply to the timely payment of the tax:
- Suppliers and Importers 2%
(Sec. 162.217) (Sec.162.220) - Distributors and Importers 1.75%
(Sec. 162.214)
Due Date
- Suppliers, permissive suppliers, distributors, importers, exporters, and blenders - monthly: 25th day of the month following the end of the calendar month.
- Dyed Diesel Fuel Bonded Users and interstate truckers (except IFTA licensed), quarterly: 25th day of the month following the end of the calendar quarter; or yearly, if qualified: January 25.
(Sec. 162.215) - IFTA licensees - quarterly: last day of the month following the end of the calendar quarter.
(IFTA Articles of Agreement - R960)
Electronic Reporting
Yes - See left column.