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Wholesale Oil/Import License Fee

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Effective October 1, 2012, the wholesale oil license/import fee of $0.0075 per gallon is due on the following:

  • Anyone selling diesel fuel across the rack at a terminal in Alabama.
  • For the period October 1, 2012, through July 31, 2013, anyone importing diesel fuel into Alabama, other than by a bulk transfer, for delivery to a destination in Alabama for resale; excluding any gallons for which a permissive supplier collected the fee from the importer. Effective August 1, 2013, anyone importing diesel fuel into Alabama other than by a bulk transfer excluding any gallons for which a permissive supplier collected the fee from the importer.
  • A permissive supplier who sells diesel fuel to someone who is importing the product into Alabama and collects the fee from the importer.
  • Effective August 1, 2013, diesel fuel exported from Alabama for which proof of export is available in the form of a terminal issued shipping document is exempt from the Wholesale Oil License/Import License Fee.

Diesel fuel includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does not include gasoline or aviation fuel. Biodiesel fuel sold to a licensed supplier when delivered to a terminal is exempt from the fee. Transmix is not subject to the wholesale oil/import license fee.