Vehicle Fuel Tax (7577)

  

Municipal Code Reference: 3-52
CAPS Code Reference: 1002920057577
Tax Return Form Code: Form 7577
Procedure: The Vehicle Fuel Tax imposes a tax on the sale of vehicle fuel to a retailer doing business in Chicago, or who purchases fuel for use in Chicago, for which the tax has not been paid.
Tax Base:

As of 1/1/2021: $.08 per gallon, $.05 per gallon for aviation fuel subject to the revenue use requirements of 49 U.S.C. § 47107(b) and 49 U.S.C. § 47133

Prior to 1/1/2021: $.05 per gallon
Exemptions, Deductions and Credits: The Vehicle Fuel Tax does not apply to:
  • Sale for resale as long as there is a valid registration number.
  • Sale of fuel outside the city.
  • Sale for use other than propulsion of a vehicle.
  • Sale to a "transportation agency", e.g., RTA.
  • Sale to a governmental body.
  • Sale to an air common carrier for a flight destined outside the United States.
Rulings and Procedures: Vehicle Fuel Tax Ruling 1: International Flight Exemption

Businesses registered for Vehicle Fuel Tax with the Chicago Department of Finance.