License Inquiry -
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
Gasoline Dealer Class W
A Class W licensee may acquire gasoline in
bulk, tax-paid from a supplier within Maryland, for re-distribution tax
License Class Information