Licensing and Filing Information
Inside this booklet
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Getting a license
Filing your monthly return
Minnesota Department of Revenue Phone: 651-296-0889
Also: Minnesota Relay 711 (tty)
License Application for Distributors and Special Fuel Dealers
Hours: 8:00—4:30, Monday through Friday
600 North Robert Street, St. Paul, MN 55146-6330
Information in this booklet is available in other formats upon request for persons with disabilities.
File your return and pay tax electronically at www.revenue.state.mn.us
Getting a license
All distributors, special fuel dealers, and bulk purchasers, including those located outside Minnesota, must be licensed before they acquire tax liability in Minnesota.
You’re a Motor Fuel Distributor if you:
Receive petroleum products in Min- nesota that are consigned to you from a terminal or refinery for storage and subsequent distribution by tank car or tank truck.
Produce, manufacture or refine petro- leum products (including ethanol and/or biodiesel products) in Minnesota.
Import petroleum products into Minne- sota by boat, barge or pipeline for storage and subsequent delivery.
Hold a license and perform a function in an adjoining state equivalent to that of a distributor under Minnesota Law.
You’re a Special Fuel Dealer if you are:
A state or local government agency.
Selling LPG, CNG or LNG for use as a motor fuel.
Selling or using jet fuel for aviation purposes.
You’re a Bulk Purchaser if you are:
A person not principally engaged in buying and selling petroleum products or combustible gases who receives special fuel for storage and subsequent delivery into the supply tank of an air craft or a licensed motor vehicle operated by the person. (296A.01 subd. 9)
Typically, a person using LPG, CNG, or LNG as a motor fuel who gets these products from a tax-free source.
The above mentioned criteria are summarized guidelines. Please see Minnesota Statute 296A.01 for further explanations.
Applying for a license
To apply for a license, fill out the attached license application. Annual Distributor licenses are valid July 1 through June 30. Annual Special Fuel dealer licenses are valid December 1 through November 30. Licenses may be issued mid-year but will expire at year-end according to the license type.
All license applications must include a current financial statement (certified preferred; not required for government agencies and individual bulk purchaser licenses) and a $25 application fee. All new applicants will be required to furnish a bond for a minimum of one full license period. Minimum bond amounts are set at $3,000 for a Distributor License and $1,000 for a Special Fuel Dealer. No bond is required for individual bulk purchaser licenses.
After you get your license
You will receive a license certificate in the mail. Please retain this license in a secure location and have it available upon request. Licenses are not transferable to another person or another business entity.
Your license may be revoked or suspended should you fail to meet any requirements. You will receive written notice prior to revocation or suspension of your license.
Renewing your license
All motor fuel tax returns and liabilities must be filed and paid in full prior to us granting the renewal of your license. A license renewal application must be com- pleted and an updated or current financial statement (certified preferred; not required for government agencies and individual bulk purchaser licenses) must be provided. If the financial statement does not meet our minimum requirements, a new bond must be provided on your behalf. License renewal applications must also include the application fee of $25 via e-Services.
Licenses may not be renewed for taxpayers that have experienced any of the following situations: NSF payments, late returns or late payments.
Filing your monthly return
Before you file
You need a Minnesota ID number
Your Minnesota ID number is the seven digit number you’re assigned when you register with the Department of Revenue. Generally, this is the same as your sales and use tax or Minnesota employer’s withholding tax number.
If you don’t have a Minnesota ID number, apply for one online at www.revenue.state. mn.us, or call 651-282-5225 for assistance.
Due date
All motor fuel tax returns and payments are due on the 23rd day of the month following the end of the reporting month. You must file a return even if there is no tax liability for that month.
When the due date falls on a Saturday, Sunday or legal holiday, returns and payments made on the next business day are considered filed on time.
Filing requirements
All motor fuel tax returns must be filed electronically. There are 3 options available:
Web filers – returns can be filed through e-Services on our website at www. revenue.state.mn.us. This option is for Special Fuel Dealers and bulk purchas- ers only. You will need your Minnesota ID number and a Department-issued password.
Web & text filers – returns can be filed through e-Services as mentioned above. A text file including all details of monthly manifest transactions for the filing period must be submitted through a revenue offered Excel template.
EDI filers – returns can also be filed through an EDI file created by your software provider and transmitted to our system. Payments must be made through e-Services. You will need your Minnesota ID number and Department- issued password.
Please contact us at 651-296-0889 for assis- tance with any of the above procedures.
Amending returns
New total amounts should be entered on all amended returns. Returns that are filed through e-Services must also be amended through e-Services. Text or EDI files must be submitted including all manifest transactions correctly reported for the filing period. Refunds resulting from amended returns will be processed upon approval of the amended data. Additional tax due to Minnesota must be submitted separately, at the time the amended return is filed, in the “make a payment only” section of e-Services.
Record keeping
You must keep accurate records of all purchases, sales and transfers of motor fuel products. Records must be retained for at least 3½ years.
Payments
To electronically file your return and to pay your tax, go to the department’s website at www.revenue.state.mn.us, click “e-Services Information” and log in to e-Services. Payment of the full amount of tax shown due must be submitted electronically. If you do not have Internet access, you may pay by phone at 1-800-570-3329.
Penalties and interest
If you fail to pay any tax or fee when due, a penalty will be assessed of 1 percent per day for the first ten days you are late.
If you fail to pay your tax electronically, a 5 percent penalty will be assessed, even if a paper check is sent on time.
Interest will accrue on any unpaid tax and penalty until paid in full.
Criminal penalties may be assessed for knowingly failing to file a timely return or willfully filing and signing any document known to be false.
Information and assistance
Petroleum tax information, including fact sheets, is available at www.revenue.state.mn.us. Click on “All Business Taxes”, and then choose “Petroleum taxes.”
If you have questions, you may send an email to petroleum.tax@state.mn.us or call the Petroleum Tax Office at 651-296-0889.
You may also send questions and other correspondence via mail to:
Minnesota Revenue, Petroleum Taxes
Mail Station 3333, St. Paul, MN 55146-3333.
Note: If you send an email, privacy laws prevent us from transmitting email messages that contain confidential information. Therefore, if you are requesting information related to your account or tax returns; please provide us with the company’s name and Minnesota tax ID number and your name and phone number.
Information is available in other formats upon request for persons with disabilities.