Form FT-1 (State Form 46297) is the comprehensive Fuel Tax License / Registration Application issued by the Indiana Department of Revenue (DOR). This form is the single mandatory document required to obtain any fuel-related license, permit, or registration for operating in Indiana’s motor fuel tax system. Whether you are a special fuel supplier, gasoline distributor, terminal operator, exporter, importer, transporter, blender, or any other entity handling gasoline, special fuel (diesel, biodiesel), or alternative fuels, Form FT-1 is your gateway to legal compliance. The form supports 18 different license types, each with specific fees, bond requirements, and operational restrictions, making it essential for fuel wholesalers, retailers, transporters, and end-users. You can complete this application electronically through INTIME (DOR’s e-services portal at intime.dor.in.gov) or submit it by mail with supporting documentation and fees. Once approved, your license authorizes specific fuel activities and determines your reporting, bonding, and payment obligations under Indiana’s motor fuel tax laws.
How To File Indiana FT-1 Form
Step 1: Choose Your Filing Method
- Electronic (Recommended): Complete via INTIME at intime.dor.in.gov (no paper form needed).
- Paper: Download, print, and mail to: Indiana Department of Revenue, P.O. Box 6080, Indianapolis, IN 46206.
Step 2: Determine Required Licenses – Check Section B for all applicable license types.
Step 3: Gather Documentation – Terminal agreements, financial statements, bonds, federal 637 registration (if applicable).
Step 4: Calculate Fees and Bonds – Each license has specific fees and bonding requirements.
Step 5: Complete and Submit – Sign and submit with all fees and documents.
Contact: 317-615-2630 or email for assistance.
How to Complete Indiana FT-1 Form
Section A: Applicant Information (All Applicants)
Line 1: Business Legal Name – Enter your official legal name (sole proprietor full name, corporation name from charter, partnership name).
Line 2: Business Trade Name (DBA) – Your “Doing Business As” name if different from legal name.
Line 3: Physical Address – Actual business location (City, State, ZIP Code, County). No P.O. Boxes.
Line 4: Mailing Address – Where DOR sends correspondence (City, State, ZIP Code, County).
Line 5: Federal Employer Identification Number (FEIN) – Your 9-digit IRS FEIN.
Line 6: Indiana Taxpayer Identification Number (TID) – Your 10-digit Indiana TID if previously registered.
Line 7: Telephone Number – Business phone with area code.
Line 8: Email Address – Monitored email for DOR correspondence.
Line 9: Name of Contact Person – Owner/partner/officer handling fuel tax matters.
Line 10: NAICS Code – Your 6-digit North American Industry Classification System code.
Line 11: Type of Entity – Check one:
- Sole Proprietor
- Partnership
- Corporation
- LLC
- LLP
- Other (specify)
Line 12: Corporation Information (Corporations Only)
- A: State of Incorporation
- B: Date of Incorporation
- C: State of Commercial Domicile
Line 13: Owner, Partner, Officer Information – List all with SSN, name, title, address (attach additional sheets).
Line 14: Date Motor Fuel Operations Began in Indiana – MM/DD/YYYY of first Indiana fuel activity.
Line 15: Federal 637 Registration – If Yes, provide registration number and activity letters + attach copy of registration letter.
Section B: License/Registration Information
Check all applicable boxes. Each license has specific fees, bonds, and additional sections to complete:
| License Type | Fee | Sections | Bond | Financial Statement |
|---|---|---|---|---|
| Special Fuel Supplier | $500 | C, R | Yes | Yes |
| Special Fuel Permissive Supplier | $50 | D, R | Yes | Yes |
| Special Fuel Terminal Operator | $300 | E | Yes | Yes |
| Special Fuel Exporter | $200 | F | Yes | Yes |
| Special Fuel Importer | $200 | G | Yes | Yes |
| Special Fuel Transporter | $50 | H | Yes | Yes |
| Special Fuel Blender | $0 | I | No | No |
| Dyed Fuel User Registration | $0 | J | No | No |
| Gasoline Distributor | $100 | K | Yes | Yes |
| Gasoline Use Tax Permit | $100 | L | Yes | Yes |
| Gasoline Transporter | $0 | M | No | No |
| Marina Fuel Exemption Permit | $15 | N | No | No |
| Aviation Fuel Exemption Permit | $15 | O | No | No |
| Oil Inspection Fee Reporter | $0 | P | Yes | Yes |
| Petroleum Severance Reporter | $0 | Q | No | No |
Section C: Special Fuel Supplier Details
Line 1: Will you own special fuel products stored in an Indiana terminal or biodiesel production plant? Yes – Attach terminal lease/throughput agreements. No – Skip to next section.
Line 2: List terminals:
- Terminal Name
- Terminal Address
- Terminal Code (IRS terminal number)
Line 3: Estimated Gallons Dispersed
- Taxable (#1 Diesel, #2 Diesel, Biodiesel, Blended Biodiesel)
- Taxable (CNG, LNG)
- Nontaxable (Dyed Diesel, Dyed Biodiesel)
Line 4: Bond Calculation – (Total Annual Estimated Gallons ÷ 6) × $0.61, minimum $2000 (round up to nearest $1000).
Section D: Special Fuel Permissive Supplier Details
Line 1: Will you own special fuel in out-of-state terminal destined for Indiana? Yes – Attach agreements.
Lines 2-4: Same format as Section C.
Section E: Special Fuel Terminal Operator Details
Line 1: Will you own/operate terminals in Indiana? Yes – Attach agreements.
Line 2: Own/operate out-of-state terminals supplying Indiana? Yes/No.
Lines 3-4: Terminal details and bond calculation.
Section F: Special Fuel Exporter Details
Line 1: Will you export special fuel from Indiana? Yes – Attach destination state licenses.
Lines 2-4: Position holder details, $2000 bond required.
Section G: Special Fuel Importer Details
Line 1: Own bulk storage facilities outside Indiana (not federal terminal)? Yes/No.
Line 2: Estimated Gallons Imported – All special fuel types.
Line 3: Bond Calculation – Same formula as Section C.
Section H: Special Fuel Transporter Details
Line 1: Will you transport special fuel in/out of Indiana? Yes/No.
Line 2: Other modes (Barge, Pipeline, Rail).
Line 3: $2000 Bond Required.
Section I: Special Fuel Blender Details
Line 1: Will you blend nontaxable with taxable special fuel? Yes/No.
Line 2: Address of blending location, types of fuel blended.
Section J: Dyed Fuel User Details
Line 1: Will you use red-dyed low sulfur diesel in motor vehicles? Yes/No.
Line 2: Qualify for federal diesel fuel tax exemption (IRC 4082)? Yes/No.
Line 3: Storage tank details (address, capacity).
Section K: Gasoline Distributor Details
Lines 1-2: Import/export gasoline? List states.
Lines 3-6: Terminal/bulk storage ownership? Attach agreements/lists.
Line 7: Storage location list (address, fuel type, capacity).
Line 8: Estimated Gallons Received – Gasoline/Gasohol/Aviation, Jet Fuel/Kerosene.
Line 9: Bond Calculation – (Total Gallons ÷ 4) × $0.36, min $2000.
Section L: Gasoline Use Tax Details
Line 1: Skip if completing Section K.
Lines 2-8: Same as Section K.
Line 9: Estimated Gallons Sold – Gasoline/Gasohol.
Line 10: Bond – 3 months estimated liability × current rate (Departmental Notice #2).
Section M: Gasoline Transporter Details
Line 1: Transport gasoline? Yes/No.
Line 2: Hold Indiana Gasoline Distributor License? Yes/No.
Section N: Marina Fuel Exemption Details
Line 1: Operate marina on Lake Michigan/Ohio River selling gasoline exclusively for motorboats? Yes/No.
Line 2: Location, supplier, storage capacity.
Section O: Aviation Fuel Exemption Details
Line 1: Operate airport selling gasoline exclusively for aircraft? Yes/No.
Line 2: Sell at airport for aircraft propulsion? Yes/No.
Line 3: Location, supplier, storage capacity.
Section P: Oil Inspection Details
Line 1: Estimated Gallons – Dispersed (special fuel)/Received (gasoline).
Line 2: $2000 Bond.
Section Q: Petroleum Severance Details
Line 1: Purchase/receive petroleum at severance from land? Yes/No.
Section R: Tax Pre-Collection Agreement (Special Fuel Suppliers/Permissive)
Choose one:
- Pre-collect/remit on all undyed special fuel imported from out-of-state terminals.
- Pre-collect from specific importers (attach agreements).
- Will not collect tax on imported special fuel.
Section S: Waiver (Optional)
Authorizes DOR to share your gasoline/special fuel tax reports with customers/suppliers to resolve discrepancies. Must be signed by taxpayer or agent.
Section T: Signature (Mandatory)
Signature, Title, Date, Phone – Must be signed by owner, general partner, corporate officer, or resident agent. Unsigned applications rejected.
Bond Requirements Summary
| License | Bond Formula | Minimum |
|---|---|---|
| Special Fuel Supplier/Permissive | (Gallons ÷ 6) × $0.61 | $2000 |
| Gasoline Distributor/Use Tax | (Gallons ÷ 4) × $0.36 | $2000 |
| Fixed Bonds | $2000 | $2000 |
Bond Forms: SF-2 (Surety), MF-134 (Cash), MF-135 (Letter of Credit).