License Inquiry -
License Class Information

Gasoline Dealer Class A

A Class A licensee is authorized to import and export gasoline from this State on which the Maryland motor fuel tax has not been paid and acquire gasoline, without paying the motor fuel tax, from another Class A licensee.

Gasoline Dealer Class B

A Class B licensee may import gasoline into Maryland. Gasoline may not be sold or exported tax-free by this class of licensee. All gasoline imported is taxable to the licensee in the month of import.All gasoline purchased in this State will be taxable.

Gasoline Dealer Class C

A Class C licensee may acquire gasoline tax free from a single supplier, specifically approved by the Comptroller, for export. No gasoline may be imported into Maryland and no Maryland sales are permitted.

Gasoline Dealer Class D

A Class D licensee may acquire gasoline tax-free in this State from a Class A licensee or another Class D licensee. Any new Class D licensee, after 1985, may not import gasoline into this State.

Gasoline Dealer Class G

A Class G license is temporary in nature. It is for Maryland tax-free purchases and valid only for bulk sales to United States government agencies, under a specific contract and is limited to the volumes and duration of the contract. If the gasoline is to be imported into this state, the licensee must first be licensed by the state of export.

Gasoline Dealer Class W

A Class W licensee may acquire gasoline in bulk, tax-paid from a supplier within Maryland, for re-distribution tax paid.