Motor Fuel/Special Fuel

• Motor Fuel Licensing:
  If a transaction is made to an account that does not possess a valid Gasoline Distributor, Special Fuel Supplier, Special Fuel User, Special Fuel Dealer, or Exempt Entity license number, Delaware excise tax must be charged as applicable on those transactions. Please contact MFTA at (302) 744-2715 if there is a question regarding a company's license.
  
  
• Tax Reporting:
  It is critical that all directions are followed when completing monthly tax returns. This is particularly important when reporting taxable distribution (Schedule 5), nontaxable distribution to licensed accounts (Schedule 6), bulk distribution to Exempt Entities (Schedules 8, 9, and 10), and credit card sales to Exempt Entities (Schedule 11). Please be certain to report Schedule 5 sales to retail stations on a per station basis, and report all Schedule 6-11 transactions of taxable product by license number. Failure to complete tax returns in the proper manner will cause the returns to be returned, and will incur noncompliance penalties. Please contact MFTA at (302) 744-2715 with any questions regarding report completion.
  
  
• Online License Listing:
  MFTA has an A-Z Listing of Licensed Accounts, a real-time active license listing which enables Internet users to find the license number of companies licensed to conduct Motor Fuels operations in the State of Delaware. This license listing also includes authorized Exempt Entities, authorized Common Carriers, a listing of full/self serve retail stations required to provide assistance to persons with disabilities, and Delaware marinas which sell gasoline to the public.
  
  
• Tax Return Samples:
  MFTA has put together sample Motor Fuel Distributor and Special Fuel Supplier tax returns, in order to help our licensees with the reporting of fuel purchase and sales transactions. To access these samples, please go to the Motor Fuel/Special Fuel page, and click on the applicable license type identified in the link (Motor Fuel Distributor Return Package, Special Fuel Supplier Return Package, and Special Fuel User/Dealer Return Package).
  
  
• Excel Tax Return Templates:
  MFTA has created Microsoft Excel tax return workbooks for the Motor Fuel Distributor, Special Fuel Supplier, and Special Fuel User/Dealer monthly returns. These templates allow a licensee to enter data to each Schedule of Receipts and/or Schedule of Disbursements, which then carries the data to the cover sheet. The return is then ready for printing and filing. To access these samples, please go to the Motor Fuel/Special Fuel page, and click on the applicable license type identified.  The templates can be found in the return packages sections.