RI.gov R.I. Government Agencies | Privacy Policy |


State of Rhode Island - Division of Taxation

Motor Fuel Tax

Regulation MF 89-01




A. APPLICATION FOR PERMIT A distributor who is licensed in another state but unlicensed in Rhode Island may apply for a permit to purchase fuels for export tax free. Anyone applying for an export permit must file a surety bond with the Division of Taxation. The application and bond form are available from the Division of Taxation. B. BOND

The amount of the bond is based on twice the average monthly gallonage to be exported, using only those months in which there is activity.

Average for Two Months Amount of Bond
100,000 $ 10,000
200,000 15,000
400,000 30,000
600,000 40,000
800,000 50,000
1,000,000 70,000


Each additional 100,000 monthly gallons or fraction thereof will require an additional $10,000 bond. C. CHANGE IN BUSINESS ORGANIZATION Once issued, an export permit remains in effect until suspended, revoked or otherwise terminated. A permittee must advise the tax administrator of any change in type of business organization or its status as a licensee in the state of import. D. Purchases can be made from any supplier. It will be the responsibility of the permittee to identify to the supplier on all papers such as manifests, bills of lading, loading tickets, etc., that each load is for export and to show the ultimate destination outside Rhode Island. All receipts not clearly identified to the supplier as for export will be taxable, the tax payable to the supplier. Split loads are not permitted. E. REPORTS Each exporter must make a report on its own letterhead to the Division of Taxation prior to the 15th day of each month. This report must show all acquisitions of motor fuel in Rhode Island for the prior month. The report must identify the type of fuel, supplier, number of gallons, point of acceptance (in Rhode Island) and the point of delivery (destination). Where tax paid fuel is acquired, the information on the acquisition is to be shown separately in the report.

TAX ADMINISTRATOR DATE FILED: December 6, 1989 EFFECTIVE DATE: December 31, 1989