Motor Fuel Electronic Filing Guide (PDF)

Special Tax
A special tax is imposed on all petroleum products.

Environmental Assurance Fee
An environmental assurance fee is imposed on all petroleum products.

Gasoline Tax
A tax is imposed on gasoline, fuel alcohol and substitutes when first imported into Tennessee.

Diesel Tax
A tax is imposed on diesel fuel when it crosses the terminal rack or upon import from a facility below the terminal bulk system.

Liquified Gas Tax
A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state.

Compressed Natural Gas Tax
A use tax is imposed on compressed natural gas used for the propulsion of motor vehicles on the public highways of this state.

Export Tax
A tax is imposed on all petroleum products subject to the Special Tax that are exported to points outside of the state.

DUE DATES

TAX RATES

TAX PAYMENT
Mail tax payments to:

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick St.
Nashville, TN  37242

CONTACT PHONE NUMBERS
Statewide Toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600