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Ethanol and Biodiesel Producers
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Petroleum Tax Fact Sheet 500
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Ethanol and biodiesel are subject to the inspection fee, the underground tank cleanup fee, and the motor fuel excise tax.
All ethanol and biodiesel producers must hold a valid Minnesota distributor license and are required to file monthly distributor returns based on current filing requirements.
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Plants that produce ethanol or biodiesel are considered producers. You must file a monthly producers report and an ethanol production report.
Producer's Report
The producer's report is an electronic record of sales activity for the month. It must list:
- Purchaser names
- Dates
- Manifest or invoice numbers
- Gallons for all sales made during the month
Transfers between the production plant and terminals are considered sales and must be included on the producer’s report.
Ethanol Production Report
You must complete month-end product inventory, production, and distribution on Form PDA-45E, Ethanol Production Report.
Due Dates
Reports are due by the 23rd day of the following month. Keep copies for your records.
The responsibility of the inspection fee depends on who the product is sold to, received by, or transferred to.
| Situation |
Who's responsible for the fee? |
| If product is sold to and received by an unlicensed account at the plant |
Producer |
| If product is sold to a licensed account |
Licensed account |
| If product is transferred to a terminal |
Licensed distributor at the time product is dispensed at the rack |
| If product is sold to an unlicensed account |
Supplier at the time product is dispensed at the rack |
Ethanol and biodiesel are subject to the cleanup fee when the fee is in effect.
The Pollution Control Agency determines when it will be collected based on the need to replenish the cleanup fund. See Petroleum Tax Tank Cleanup Fee.
The responsibility of the cleanup fee depends on who the product is sold to, received by, or transferred to.
| Situation |
Who's responsible for the fee? |
| If product is sold to and received by an unlicensed account at the plant |
Producer |
| If product is sold to a licensed account |
Licensed account |
| If product is transferred to a terminal |
Licensed distributor at the time product is dispensed at the rack |
| If product is sold to an unlicensed account |
Supplier at the time product is dispensed at the rack |
The responsibility of the motor fuel excise tax depends on who the product is sold to received by, or transferred to.
| Situation |
Who's responsible for the fee? |
| If product is sold to and received by an unlicensed account at the plant |
Producer |
| If product is sold to a licensed account |
Licensed account |
| If product is transferred to a terminal |
Licensed distributor at the time product is dispensed at the rack |
| If product is sold to an unlicensed account |
Supplier at the time product is dispensed at the rack |
