Form 72A300, Tax Registration Application for Motor Fuels License, is used by businesses applying for a Kentucky motor fuels license. The application collects information about the business, ownership, fuel activities, locations, transportation operations, storage facilities, and other details needed to register for applicable motor fuel activities.
Businesses use this form to identify the type of motor fuels license they need, explain their business operations, provide ownership information, and report details about importing, exporting, distributing, producing, selling, transporting, using, or disbursing motor fuels. The information provided helps the Department of Revenue determine the appropriate licensing requirements for the applicant.
The form must be completed by all applicants in the general information section, while additional sections are completed depending on the type of license and fuel activities involved. The application includes sections for gasoline dealers, special fuels dealers, liquefied petroleum gas dealers, motor fuels transporters, and terminal owner-operators.
Completing the application accurately is important because incorrect or incomplete information may affect the licensing process. Applicants should provide complete details and include all required attachments before submitting the application.
How To File Form 72A300
To complete Form 72A300, select the license type that applies to the business and complete the required sections for that license category.
Applicants should prepare the following information before completing the form:
- Business legal name.
- Federal Employer Identification Number (FEIN).
- Ownership information.
- Business addresses.
- Contact information.
- Motor fuel activity details.
- Storage facility information.
- Transportation information.
- Supplier and customer details, when applicable.
- Required financial and licensing attachments.
Applicants must file only one application and submit the completed application with required attachments to the Motor Fuels Tax Section. The application instructions provide the mailing address and contact information for assistance.
Required attachments may include:
- A corporate surety bond, line of credit letter, or documentation of an account with a financial institution maintaining a compensating balance for new license applicants.
- A certified copy of the Certificate of Authorization to transact business in Kentucky for nonresident corporations.
- A certified financial statement.
How To Complete Form 72A300
Section 1: General Information
Section 1 must be completed by all applicants. This section identifies the applicant, ownership structure, business activity, addresses, and general licensing information.
Item 1: License Type
Select the type of motor fuels license for which the application is being submitted. Choose the appropriate license category and complete the required sections listed for that license type. Available choices include gasoline dealer, special fuels dealer, liquefied petroleum gas dealer, terminal owner-operator, and motor fuels transporter.
Item 2: Reason For Application
Select the reason for submitting the application. Choose whether the application is for a new applicant, an information update, or another specified reason.
Item 3: Legal Business Name
Enter the official legal name of the business applying for the motor fuels license.
Item 4: Other Business Name
Indicate whether the business operates under another name. If yes, provide the additional business name used by the company.
Item 5: Nature Of Business
Provide a description of the company’s primary business activities or products manufactured. Describe the main fuel-related activities performed by the business.
Item 6: Current Ownership Type
Select the current ownership structure of the business. Options include individual, partnership, corporation, or limited liability company (LLC). If the business is incorporated, provide the incorporation date and state of incorporation.
Owner Or Corporate Officer Details
Provide ownership or officer information, including last name, first name, middle initial, title, residence address, and Social Security number. If corporations have joined in a partnership, attach the required list of qualifying corporations and officer details.
Item 7: Previous Motor Fuels License History
Indicate whether the applicant has an interest in a current or former motor fuels license or has had a license or permit suspended, cancelled, or revoked. If yes, attach a complete written explanation.
Item 8: Mailing Address And Telephone Number
Enter the business mailing address, telephone number, fax number, and contact email address.
Item 9: Kentucky Business Location
Provide the physical Kentucky business location and telephone number. If the business has more than one Kentucky location, attach a list of all locations.
Item 10: Audit Records Location
Enter the address and telephone number where business records are available for audit purposes.
Item 11: Beginning Date Of Motor Fuel Activity
Enter the date the company began or expects to begin motor fuel activities in Kentucky.
Item 12: Electronic Payment And Filing Capability
Indicate whether the company can make payments through electronic funds transfer and whether it can submit information through electronic filing programs. If electronic payment capability exists, indicate whether payment will come from a bank outside the United States.
Item 13: Federal And State Account Numbers
Check and provide major federal and state account numbers held by the business, including FEIN, corporation income tax number, Kentucky Highway User (KYU) number, sales and use tax number, Kentucky unemployment insurance number, and withholding tax number.
Item 14: Previous Ownership Data
Provide information about prior business ownership, including the name under which the business operated, owner name and current address, telephone number, and motor fuels tax license numbers.
Item 15: Required Attachments
Include all required supporting documents with the application, including bonding or financial documentation, authorization documents for nonresident corporations, and certified financial statements when required.
Section 2: Import Information
Complete this section if the applicant regularly imports motor fuel into Kentucky.
Question 1: Import Activity
Indicate whether the applicant imports or will import motor fuel into Kentucky. If yes, complete the remaining questions in this section.
Question 2: Imported Fuel Type
Select the type of fuel imported: gasoline, special fuels, or liquefied petroleum gas.
Question 3: Fuel Transportation Method
Indicate whether fuel is transported using company-owned equipment or a for-hire carrier. Provide required vehicle or transporter information depending on the selection.
Question 4: Suppliers
List each fuel supplier and provide company name, address, and city/state of origin. Attach copies of contracts.
Question 5: Customers
List customers receiving imported fuel and provide company name, address, and destination information. Attach copies of contracts.
Section 3: Export Information
Complete this section if the applicant regularly exports motor fuel from Kentucky.
Question 1: Export Activity
Indicate whether the applicant exports or will export motor fuel from Kentucky. If yes, complete this section.
Question 2: Exported Fuel Type
Select whether the exported fuel is gasoline or special fuels.
Question 3: Transportation Method
Identify whether fuel is transported using company-owned equipment or a for-hire carrier. Provide required transportation details.
Question 4: Suppliers
List suppliers involved in exported fuel transactions and provide company information and origin details. Attach contracts.
Question 5: Customers
List customers receiving exported fuel and provide address and destination information.
Section 4: Distribution Information
Complete this section if the applicant distributes motor fuel from bulk storage facilities primarily to others in arm’s-length transactions.
Question 1: Distribution Activity
Indicate whether the business distributes motor fuel from bulk storage facilities.
Question 2: Distributed Fuel Type
Select the fuel type distributed, either gasoline or special fuels.
Question 3: Wholesale Storage Tanks
List each storage tank used exclusively for wholesale distribution. Include tank capacity, fuel type, Kentucky location, and whether the tank is owned by the applicant.
Question 4: Retail Storage Tanks
List each storage tank used exclusively for retail distribution. Include capacity, fuel type, location, ownership information, and operating name information when applicable.
Section 5: Production Information
Complete this section if the applicant regularly refines, produces, distills, manufactures, blends, or compounds fuel in Kentucky.
Production Activity
Indicate whether the business performs fuel production activities. If yes, identify whether the activity involves gasoline or special fuels and provide the Kentucky location.
Section 6: Gasoline Sales Information
Provide the gallons of gasoline sold in Kentucky during the previous consecutive 12-month period on which the company paid state gasoline excise tax to suppliers.
Monthly Gasoline Sales
Enter each month/year and the gallons sold for the 12-month reporting period.
Section 7: Liquefied Petroleum Gas Distribution Information
Complete this section if the applicant distributes liquefied petroleum gas in Kentucky for use in motor vehicles on public highways.
Question 1: LP Gas Distribution Activity
Indicate whether the applicant distributes liquefied petroleum gas for motor vehicle use.
Question 2: Transportation Method
Identify whether LP gas is transported using company equipment or a for-hire carrier. Provide required vehicle or transporter information.
Question 3: Suppliers
List LP gas suppliers, including company name, address, and product origin.
Question 4: Customers
List LP gas customers and provide destination information.
Section 8: Liquefied Petroleum Gas Use Information
Complete this section if the applicant operates motor vehicles using liquefied petroleum gas on public highways.
Vehicle Information
Provide the vehicle identification number, license plate number, year, make and model of vehicle, and Kentucky LP Gas Exemption Permit Number.
Section 9: Transport Information
Complete this section if the applicant transports gasoline or special fuels into Kentucky or between locations within Kentucky.
Vehicle Information
List each transportation vehicle’s identification number, license plate number, and year, make, and model.
Section 10: Terminal Owner-Operator Information
Complete this section if the applicant regularly disburses motor fuel from terminal facilities in Kentucky.
Question 1: Terminal Disbursement Activity
Indicate whether the applicant disburses motor fuel from terminal facilities in Kentucky.
Question 2: Fuel Type Disbursed
Select whether the terminal disburses gasoline or special fuels.
Question 3: Terminal Storage Tanks
List each storage tank used exclusively for terminal disbursement. Provide total tank capacity, gasoline capacity, special fuel capacity, terminal code number, and city location.
Final Review Before Filing
Before submitting Form 72A300, verify that:
- The correct motor fuels license type is selected.
- All required sections for the license type are completed.
- The legal business name and FEIN are accurate.
- Ownership information is complete.
- Business addresses and contact information are correct.
- All applicable fuel activities are reported.
- Supplier and customer information is included where required.
- Storage tank details are complete.
- Transportation information is accurate.
- Required attachments are included.
- The application is signed by an authorized person.
Signature Requirement
The application must be signed by an authorized individual. Owners or partners must sign when applicable, and a corporate officer must sign for corporations. The signer must provide signature, printed name, title, and date.
A complete and accurate Form 72A300 application helps ensure the business is properly registered for its Kentucky motor fuel activities.