Motor Fuel Tax General Overview

old gas pumps

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.

The Underground Storage Tank Tax (UST) and Environmental Impact Fee (EIF) are imposed on the privilege of being a receiver of certain petroleum products in Illinois. The UST and EIF are separate from and in addition to the Motor Fuel Tax and each other. The tax and fee are paid by the receiver who first sold or used the following petroleum products:

  • Motor fuel
  • Home heating oil
  • Kerosene
  • Aviation fuel

Statutory reference

Regulations

Tax Rate

Use the Tax Rate Database to find the current rate per gallon.

Gallonage Statistics

Contact Information

ALCOHOL, TOBACCO AND FUEL DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19467
SPRINGFIELD IL 62794-9467

1 217 782-2291
REV.MF@illinois.gov