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Motor Fuel Taxes

  

For more detailed information including Illinois law references, please see the Department of Revenue web site.

Motor Fuel Tax
The Motor Fuel Tax is imposed on the privilege of operating motor vehicles on public highways and recreational watercraft on waterways in Illinois. It is paid by distributors and suppliers, who collect the tax from their customers.

Motor Fuel Use Tax
The Motor Fuel Use Tax (MFUT) is imposed on the use of motor fuel on Illinois highways by commercial motor vehicles, which are qualified under the International Fuel Tax Agreement (IFTA). IFTA includes all contiguous states in the U.S. and most Canadian provinces. Each motor carrier has a base jurisdiction (state or province) that collects motor fuel use taxes on qualified motor vehicle operations for all IFTA jurisdictions and apportions money to those jurisdictions.

Environmental Impact Fee and Underground Storage Tax
The Environmental Impact Fee (EIF) and Underground Storage Tank (UST) Tax are imposed on the privilege of being a receiver of certain petroleum products in Illinois. The tax and fee are paid by the receiver who first sells or uses motor fuel, home heating oil, kerosene, or aviation fuel. The EIF and UST Tax are separate from one another and Motor Fuel Tax.

The following types of
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