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About IDOR

Motor Fuel

Environmental Impact Fee & Underground Storage Tax

The Motor Fuel Tax is imposed on the privilege of operating motor vehicles on public highways and recreational watercraft on waterways in Illinois. It is paid by distributors and suppliers, who collect the tax from their customers.

Statutory reference


The Underground Storage Tank (UTS) Tax and Environmental Impact Fee (EIF) are imposed on the privilege of being a receiver of certain petroleum products in Illinois. The tax and fee are paid by the receiver who first sells or used the following petroleum products:

The UST and the EIF are separate from and in addition to the Motor Fuel Tax and each other.

Tax Rates

The Underground Storage Tank Rates is three-tenths of one cent ($.003) per gallon of fuel. The Environmental Impact Fee rate is $60 per 7,500 gallons (eight-tenths of one cent [$.008] per gallon) of fuel sold.


The following types of sales are exempt from the Underground Storage Tank Tax and Environmental Impact Fee:

Additional Registration and Bonding Requirements

In addition to filing Form REG-1, Illinois Business Registration Application, we may contact you for additional information, and you must post a bond.  The minimum bond is $1,000 and the maximum bond cannot exceed twice the monthly amount that would be collectable as a tax in the event of a sale of all motor fuel, or special fuel sold, distributed, and used by the distributor including tax-free sales, use, or distribution.

Form/Filing & Payment Requirements

Form RMFT-5-US, underground Storage Tank Tax and Environmental Impact Fee Receiver Return, is due on or before the 20th day of the month following for which the return is filed.