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What is it?

The Kentucky Motor Fuels Tax Refund Permit allows eligible individuals or businesses to claim refunds on taxes paid for motor fuels used in specific non-highway purposes. This permit is crucial for entities like farmers, construction companies, and other businesses that use motor fuels for off-road purposes, as it helps reduce their operational costs by refunding the tax portion of fuel expenses.

Do you qualify?

To qualify for the refund, the motor fuel must be used for purposes such as:


  • Agricultural production
  • Manufacturing
  • Mining
  • Construction
  • Commercial aviation
  • Other non-highway uses as specified by Kentucky law

Description Title

1.  Determine Eligibility:


Ensure your fuel usage qualifies for a refund based on the state's guidelines.

Verify that you have all necessary documentation for fuel purchases and usage.


2.  Gather Required Documentation:


  • Detailed records of fuel purchases (invoices, receipts).
  • Documentation proving non-highway use (equipment logs, usage reports).

3.  Complete the Application:


  • Obtain the application form for the Motor Fuels Tax Refund Permit from the Kentucky Department of Revenue (DOR) website or contact their office.
  • Fill out the form accurately, providing all required information, including:
  • Business name and address
  • Federal Employer Identification Number (FEIN) or Social Security Number (SSN) if applying as an individual
  • Description of fuel usage and amount
  • Supporting documents as outlined above

4.  Submit the Application:


  • Mail the completed application form and supporting documents to the address specified on the form.
  • Alternatively, some processes might allow for online submission through the Kentucky DOR's online services portal.

5.  Await Approval:


  • After submission, the DOR will review your application and documentation.
  • If approved, you will receive the refund permit and instructions on how to claim refunds periodically (usually quarterly or annually).

6.  Claim Refunds:


  • Once you have the permit, you can file for refunds on motor fuels tax by submitting periodic refund claims, detailing fuel usage, and providing proof of purchase.
  • Follow the guidelines provided by the DOR for each refund claim period.

What should I do?

  • Maintain Accurate Records: Keeping precise and thorough records of fuel purchases and usage is critical to streamline the application and refund claim process.
  • Stay Informed: Periodically check for updates or changes in the refund process or eligibility criteria on the Kentucky DOR website.
  • Consult with Professionals: If needed, consult with a tax professional or legal advisor to ensure compliance and maximize your refund benefits.

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