Skip to Page Content Image: Official Website for the First State
Visit the Governor |  General Assembly |  Courts |  Elected Officials |  State Agencies
State Phone Directory |  Help |  Search
Citizen Services |  Business Services |  Tourism Info.
Go Mobile!      Email A Friend
Doing Business with DelDOT
Motor Fuel Tax Administration

Office of Retail Gasoline Sales

The Office of Retail Gasoline Sales is responsible for insuring that Delaware Retail Dealers sell motor fuel and operate retail fuel outlets in accordance with 6 Del C c. 29.

A Retail Dealer, as defined by 6 Del C c. 29 § 2901(8), is "any person operating a service station, filling station, store, garage or other place of business for the sale of motor fuel for delivery into the service tank or tanks of any vehicle propelled by an internal combustion engine".

Motor Fuel, as defined by 6 Del C c. 29 § 2901(6), "shall mean and include any substance or combination of substances which is intended to be or is capable of being used for the purpose of propelling or running by combustion any internal combustion engine and sold or used for that purpose".

A Retail Fuel Outlet, as defined by 6 Del C c. 29 § 2901(7), is "a place at which gasoline and oil are stored and supplied to service station, filling station, store, garage or other place of business for the sale of motor fuel for delivery into the service tank or tanks of any vehicle propelled by an internal combustion engine".

Any individuals or business entities intending to sell gasoline in Delaware must obtain a Retail Dealer license from the Motor Fuel Tax Administration. To do so, a Retail Dealer license application must be submitted, along with a non-refundable $5.00 application fee. The license must be renewed yearly, and is valid 12 months from July 1 to June 30.

If a retailer elects to sell or close a service station, the Office of Retail Gasoline Sales must be notified. 30 Del C c. 51, §5124 states:

(a) Whenever a person ceases to engage in business as a distributor or retailer within this State by reason of the discontinuance sale or transfer of the business of such distributor or retailer, the distributor or retailer shall notify the Department of Transportation in writing at least 10 days prior to the time the discontinuance, sale or transfer takes effect. Such notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof. All taxes, penalties and interest under this chapter not yet due and payable under the provisions of this chapter shall, notwithstanding such provisions, become due and payable concurrently with the discontinuance, sale or transfer, and the distributor or retailer shall concurrently with such discontinuance, sale or transfer make a report and pay all such taxes, interest and penalties, and surrender to the Department the license theretofore issued to the distributor or retailer by the Department.

(b) Unless the notice provided for in subsection (a) of this section shall have been given to the Department of Transportation, the purchaser or transferee shall be liable to this State for the amount of all taxes, penalties and interest under this chapter, accrued against any such distributor or retailer so selling or transferring a business, on the date of such sale or transfer, but only to the extent of the value of the property and business thereby acquired from such distributor or retailer.

(c) Whoever violates this section shall be fined not less than $50 nor more than $300 and the costs of the prosecution, or imprisoned not more than 1 year, or both.

Key Compliance Areas:

  • Fuel Testing. The Office of Retail Gasoline Sales is responsible for insuring that any motor fuel sold at retail or intended to be sold at retail in the State of Delaware meets or exceeds the specifications of motor fuels as defined by the American Society of Testing and Materials (ASTM). In order to determine whether or not these motor fuels meet the specifications, fuel testing is performed. Such testing is typically performed as part of the routine compliance process. Fuel testing is also performed when consumer complaints are received, due to automobile performance problems experienced after purchase of product from a particular station.
  • Manufacturer-Operated Stations. 6 Del C c. 29 § 2905 (a) states the following: "No manufacturer of petroleum products shall open a major brand, secondary brand or unbranded retail gasoline outlet or service station in the State, that would be operated by company personnel, a subsidiary company, or a commissioned agent". The Office of Retail Gasoline Sales routinely verifies retail ownership structures, to insure that, unless legally authorized to do so, manufacturers (refiners) are not operating stations as specified above.
  • Assistance to Persons With Disabilities. 6 Del C c. 29 § 2912(a) requires retail stations that provide both full and self service to dispense fuel from the self service pump, at self serve prices and during hours in which full service is offered at those stations, to persons with disabilities. 6 Del C c. 29 § 2912(b) requires retail stations that provide self service only to dispense fuel to persons with disabilities (unless the station is operating on a remote control basis with only 1 employee, or someone able to provide refueling assistance is also in the vehicle). For more information, please click on the "Pump Service Assistance to Disabled Motorists at Self and Full-Service Stations" link below.

Office of Retail Gasoline Sales Forms and Instructions

Assistance for the Disabled

For more information regarding the Office of Retail Gasoline Sales, please contact the Motor Fuel Tax Administration at (302) 744-2715.

Information
 
Public Feedback
Contact:  Public Relations
Phone:  302-760-2080
1-800-652-5600(in-state only)
email: dotpr@state.de.us

Motor Fuel Tax Administration Telephone Numbers:
  • Administrative: (302)744-2715
  • Hauling Permits: (302)744-2700
  • International Registration Plan: (302)744-2701
  • International Fuel Tax Agreement:
    (302)744-2702
  • Audit and Compliance: (302) 744-2715
  • Office of Retail Gasoline Sales: (302) 744-2715

Fax Numbers:

  • Administrative, Hauling Permits, IRP, IFTA:
    (302)739-6299
  • Audit and Compliance, Office of Retail Gasoline Sales:
    (302)739-2143
 
Last Updated: Tuesday, 04-Mar-2008 10:02:28 Eastern Standard Time
site map   |   about this site   |    contact us   |    translate   |    delaware.gov

Link to the State of Delaware Web PortalLink to the State of Delaware Web PortalLink to Delaware Facts and Symbols