Alabama Terminal Tax

Resources

• Act 2011-565
• Act 2013-200
• Act 2013-372
• Act 2019-2 (Rebuild Alabama Act)
• List of Commercial Software Providers

Notices

• Gasoline and Undyed Diesel Fuel Excise Tax Law Changes (7/19)

Forms

Access the forms through the forms search.

• Exempt Entity Application
• Motor Fuel Excise Tax License Application
• Motor Fuel Excise Tax License Application Instructions
• Motor Fuels Surety Bond
• Bond Instructions
• Motor Fuels Collateral Tax Bond
• Alabama Motor Fuel: Terminal Excise Tax Return and Schedule Information

Search Forms

Instructions For Mandatory Electronic Filings Of Terminal Tax

• Supplier Return Schedule Instructions
• Terminal Operator Monthly Return Schedule Instructions
• Importer Return Schedule Instructions
• Transporter Return Schedule Instructions
• Exporter Return Schedule Instructions
• Motor Fuel Blender Monthly Fuel Tax Return Instructions
• Motor Fuel Exporter Monthly Fuel Tax Return Instructions
• Motor Fuel Importer Monthly Return Instructions
• Supplier / Permissive Supplier Monthly Return Instructions
• Motor Fuel Terminal Operator Annual Report Instructions
• Motor Fuel Terminal Operator Monthly Return Instructions
• Transporter Monthly Report Instructions

Motor Fuel Excise Tax E-filing Information (XML, Vendors & Return Samples) 

Act 2011-565

Effective October 1, 2012, this act changes the level of taxation from the distributor level to the terminal rack or upon import into Alabama. The point of taxation will be imposed as follows:

• When removed: from the bulk transfer/terminal system in this State; from a bulk transfer/terminal system outside this State for delivery into this State; and upon sale or transfer in a terminal in this State to a person not licensed as a supplier
• At the time motor fuel is imported into this State, except when importation is by bulk transfer
• Tax is collected from the supplier, as shown on terminal records, when fuel is removed from a terminal or refinery in this State
• Tax applies to fuel blended in this State, and is calculated on the difference between the total quantity blended and the quantity used for blending but previously taxed
• Terminal operators are jointly and severally liable with the supplier for fuel removed from a terminal in this State when removal is on account of any unlicensed supplier

Direct Questions to

Alabama Department of Revenue
Business & License Tax Division
Motor Fuels Section
P.O. Box 327540
Montgomery, AL 36132-7540

• • (334) 242-9608
  • (334) 242-1199

View Tax At the Rack FAQ’s