Indiana Motor Fuel

General Requirements

1. Gasohol must be reported as the percentage of ethanol in the blend, a separate Product and Product Code is used for each Blend percentage.
   Example: E00 is 100% ethanol, E99 is 99% ethanol, etc. This is the same case for methanol. M00 is 100% methanol, M99 is 99% methanol, etc.
2. A separate Product and Product Code for each blend percentage of Biodiesel (dyed and undyed) must be set up.  
   Example: D00 is 100% dyed biodiesel, D99 is 99% dyed biodiesel, B00 - B99 for undyed biodiesels, etc.
3. The Sub Product Code must be used when reporting the Product Code.  Roll-up codes (ie. 228, 160, 124, etc.) are not allowed.  

General information regarding Motor Fuel can be found here.

Indiana Tax Return Setup

Licenses Setup

• Distributors License – Enter the Distributor’s License Number.
• MF-360 and SF-900 Filing Types – Select the checkbox for each license type being filed.
• FEIN/SSN number – Enter the FEIN number.
• Contact Name – Enter the Contact Name that is on the Monthly Tax Returns.

Tax Rates and Fees Setup

• Gasoline Tax Rate ($) – Save the Gasoline Tax Rate for use on the MF-360.
• Special Fuels Tax Rate ($) – Save the Special Fuels Tax Rate for use on the SF-900.
• Oil Inspection Fee ($) – Save the Oil Inspection Fee for use on the MF-360 and SF-900.
• Collection Allowance – File and pay taxes before the due date on the SF-900 (Page 1, Section2, Line 9.)
• Licensed Gasoline Distributor Deduction – Enter the amount of deduction.

Report Setup – MF-360 (Popup when Running MF-360)

• Late Filing
  • Interest (Rate) – Enter the interest rate if filing late.
  • Penalty (Rate %/Min $) – Enter the penalty rate and the minimum penalty amount.
    
• Gallons deducted for theft/loss – Enter the amount to fill Section B, Line 8 on the worksheet.
• Gallons deducted for off road/other – Enter the amount to fill Section B, Line 8a on the worksheet.
• Section 2 Adjustments – Enter the dollar amount of adjustments to be included in Section 2, Line 8.
• Section 3 Adjustments – Enter the dollar amount of adjustments to be included in Section 3, Line 6.
• Payment(s) made – Enter the amount of payments made in Section 4, line 5.
• Gallons of gasoline sold to taxable marina – Enter the number of gallons sold to marina for Section 4, Line 7.

Report Setup – SF-900 (Popup when Running SF-900)

• Late Filing
  • Interest (Rate) – Enter the interest rate if filing late.
  • Penalty (Rate %/Min $) – Enter the penalty rate and the minimum penalty amount.
    
• Diversions – Enter the Diversion gallons from Schedule 11 that is used on the worksheet, Section B, Line 2.
• Schedule 10E – Amount of Tax Uncollectable from Eligible Purchasers, $(Schedule 10E) - Section 2, line 7.
• Section 2 Adjustments – Enter the dollar amount of adjustments to be included in Section 2, Line 10.
• Section 3 Adjustments – Enter the dollar amount of adjustments to be included in Section 3, Line 3.
• Payment(s) made– Enter the amount of payments made in Section 4, line 5.

EDI Setup

• Trading Partner Code used in EDI file name – Contact Indiana Department of Taxation.
• Taxpayer Name
• Authorization Code – Contact Indiana Department of Taxation.
• Password – Contact Indiana Department of Taxation.
• Taxpayer Physical Address
• Taxpayer's Mailing Address if different than physical
• General Contact Person Information
• EDI Contact Person Information
• Usage Indicator – Select whether the file is a test data or production data. This should always be Production unless the state requests a Test file.
• Return Type – Select whether the file is Original, Replace, or Resubmission.
• Acknowledgement Required – Check the box to obtain an email acknowledgement the form was received by the Department of Resources.
• No Activity MF-360 and No Activity SF-900 – Check the appropriate box if there is no activity to report.  Indiana requires a return even if there is no activity to report.

Uniformity Setup

• Name of Carrier – For applying a carrier to Invoices (used on Schedules)
• Carrier Tax ID – Tax ID for carrier on invoices (used on Schedules)
• Default Mode of Transportation
• Default Gallons – Choose Net or Gross gallons.

Indiana Reports Window

Note: Reports for validation only.  All reporting is electronic.

1. Reports

Reports generated based on the Starting Date, Ending Date and Fiscal Month that is set on the Report Criteria. 

• Schedule of Receipts
• Schedule of Disbursements
• Gasoline Monthly Tax Return (MF-360)
• Special Fuels Monthly Tax Return (SF-900)
• EDI File

2. Report Criteria

Enter the desired dates and fiscal month that will be used for the Report type selected.

• Start Date
• End Date
• Fiscal Month
• EDI File Path

3. Indiana Motor Fuel SETUP

Complete the setup of these areas to populate information on the reports being generated. 

• Company Licenses
• Customer Licenses
• Tax Rates
• EDI Setup

Indiana Motor Fuel Schedules of Receipts

Schedules

• 1 – Gallons Received, Tax Paid (Special Fuels Returns Only) (IN1R)
• 1A – Gallons Received, Tax Paid (Gasoline Return Only)
• 2 – Gallons Received from Licensed Distributor or Oil Inspection Distributor, Tax Unpaid (Gasoline Only) (IN2R)
• 2E – Gallons Received for Export (Special Fuels Exporter Only)
• 2K – Gallons of Non-Taxable Fuel Received and Sold or Used for a Taxable Purpose 
• 2X – Gallons Received from Distributor on Exchange (Gasoline Only)
• 3 – Gallons Imported Via Truck, Barge, or Rail, Tax Unpaid
• 4 – Gallons Imported into Own Storage (Gasoline Only)

Requirements

All of the Schedules of Receipts should be produced at the same time. Purchase Invoices and Sales Invoices are the source of data for these schedules.

The Schedules of Receipts should be grouped based on the Schedule Code and the Product Code with each schedule code and product code on a separate page.

• Each page should include a subtotal of that page.
• The detail line items on each page should be sorted by invoice date / bill of lading number (ticket number)
• The total of all detail lines from all pages should be printed at the bottom of the final page of each schedule type.

Data Mapping

Indiana Motor Fuel Schedules of Disbursements

Schedules

• 5 – Gallons Delivered, Tax Collected and Gallons Blended or Dyed Diesel Used
• 6 – Gallons Delivered Via Rail, Pipeline or Vessel to Licensed Suppliers, Tax Not Collected (IN6R)
• 6D – Gallon Sold to Licensed Distributors, Tax Not Collected (Gasoline Only)
• 6X – Gallons Disbursed on Exchange
• 7 – Gallons Exported to State of ______________ (Must be filed in duplicated) (IN7R)
• 7A – Special Fuel Gallons Sold to Unlicensed Exporters for Export to State of ____________ (Dest. State Tax Collected/Must be filed in Duplicate)
• 7B – Special Fuel Gallons Sold to Licensed Exporters for Export to State of _______________ (Must be filed in duplicate)
• 8 – Gallons of Undyed Special Fuel, Gasoline and Kerosene sold to the U.S. Government Tax Exempt (IN8R)
• 8K – Kerosene Sales (SF-900 information only)
• 10 – Gallons Sold of Tax Exempt Dyed Fuel (IN10R)
• 10A – Gallons Delivered to Marina Fuel Dealers
• 10B – Gallons Delivered to Aviation Fuel Dealers

Requirements

All of the Schedules of Disbursements should be produced at the same time. Sales Invoices are the source of data for these schedules.

The Schedules of Disbursements should be grouped based on the Schedule Code and the Product Code with each Schedule Code and Product Code on a separate page.

• Each page should include a subtotal of that page.
• The detail line items on each page should be sorted by Invoice Date / Bill of Lading number (ticket number)
• The total of all detail lines from all pages should be printed at the bottom of the final page of each Schedule Type.

Consolidated Gasoline Monthly Tax Return (MF-360)

Column A Product Group (Group A)

• E00 – Ethanol (100%) Blended
• E01-E99 – Percentage of Ethanol
• M00 – Methanol (100%)
• M01-M99 – Percentage of methanol
• 125 – Aviation Gasoline
• 065 – Gasoline
• 061 – Natural Gasoline

Column B Product Group (Group B)

• 145 – Low Sulfur Kerosene – Undyed-MFT
• 147 – High Sulfur Kerosene – Undyed-MFT
• 073 – Low Sulfur Kerosene – Dyed
• 074 – High Sulfur Kerosene – Dyed

Column C Product Group (Group C)

• 090 – Additive Miscellaneous
• 248 – Benzene
• 055 – Butane, including butane-propane mix
• 198 – Butylene
• 249 – ETBE
• 052 – Ethane
• 196 – Ethylene
• 058 – Isobutane
• 265 – Methane
• 126 – Napthas
• 059 – Pentanes, including isopentanes
• 075 – Propylene
• 223 – Raffinates
• 121 – TAME
• 199 – Toluene
• 091 – Waste Oil
• 076 – Xylene
• 231 – No. 1 Diesel – Dyed – MFT
• 150 – No. 1 Fuel Oil – Undyed
• 282 – #1 High Sulfur Diesel – Undyed
• 152 – Heating Oil
• 130 – Jet Fuel
• 100 – Transmix
• 092 – Undefined products-MFT

Front Page

Company Info

• Name of License Holder
  
• License Number
  
• Mailing Address
  
• FEIN/SSN
  
• City or Town
  
• State
  
• Zip Code
  
• Business Telephone Number
  
• Contact Name

Section 1: Filing Types

Place an X in boxes for all appropriate license types for customer based on their setup.

Section 2: Calculation of Gasoline Taxes Due

• Line 1 – From Worksheet, Section A, Line 7, Column D
• Line 2 – From Worksheet, Section B, Line 9, Column D
• Line 3 – From Worksheet, Section A, Line 1, Column A
• Line 4 – Line 1 minus Line 2 minus Line 3
• Line 5 – Multiply Line 4 by Licensed gasoline distributor deduction from Tax Rates Setup window
• Line 6 – Line 4 minus Line 5
• Line 7 – Multiply Line 6 by Gasoline Tax Rate per Tax Rates Setup window
• Line 8 – Total from Schedule E-1 from Report Setup window

Section 3: Calculation of Oil Inspection Fees Due

• Line 1 – From Worksheet, Section A, Line 8, Column D
• Line 2 – From Worksheet, Section B, Line 10, Column D
• Line 3 – From Worksheet, Section A, Line 1, Column D
• Line 4 – Line 1 minus Line 2 minus Line 3
• Line 5 – Multiply Line 4 by Oil Inspection Fee rate on Tax Rates Setup window
• Line 6 – Total from Schedule E-1 from Report Setup window
• Line 7 – Line 5 plus or minus Line 6

Section 4: Calculation of Total Amount Due

• Line 1 – Section 2, Line 9 plus Section 3, Line 7
• Line 2 – Multiply Line 1 by Penalty Rate from Tax Setup area or flat penalty rate from Tax Setup area, whichever is greater
• Line 3 – Multiply Line 1 by Interest Rate from Tax Setup area
• Line 4 – Line 1 plus Line 2 plus Line 3
• Line 5 – Payment amount from Report Setup window
• Line 6 – Line 4 minus Line 5
• Line 7 – Gallons of gasoline sold to taxable marina from Report Setup window

Worksheet (2^nd page)

Section A: Receipts

• Line 1, Column A – Total gallons from Schedule 1A where Product Code is in Group A
• Line 1, Column B – Total gallons from Schedule 1A where Product Code is in Group B
• Line 1, Column C – Total gallons from Schedule 1A where Product Code is in Group C
• Line 1, Column D – Total gallons from Line 1, Columns A, B and C
  
  
• Line 2, Column A – Total gallons from Schedule 2 where Product Code is in Group A
• Line 2, Column B – Total gallons from Schedule 2 where Product Code is in Group B
• Line 2, Column C – Total gallons from Schedule 2 where Product Code is in Group C
   
• Line 3, Column A – Total gallons from Schedule 2K where Product Code is in Group A
• Line 3, Column B – Total gallons from Schedule 2K where Product Code is in Group B
• Line 3, Column C – Total gallons from Schedule 2K where Product Code is in Group C
  
  
• Line 4, Column A – Total gallons from Schedule 2X where Product Code is in Group A
• Line 4, Column B – Total gallons from Schedule 2X where Product Code is in Group B
• Line 4, Column C – Total gallons from Schedule 2X where Product Code is in Group C
  
  
• Line 5, Column A – Total gallons from Schedule 3 where Product Code is in Group A
• Line 5, Column B – Total gallons from Schedule 3 where Product Code is in Group B
• Line 5, Column C – Total gallons from Schedule 3 where Product Code is in Group C
  
  
• Line 6, Column A – Total gallons from Schedule 4 where Product Code is in Group A
• Line 6, Column B – Total gallons from Schedule 4 where Product Code is in Group B
• Line 6, Column C – Total gallons from Schedule 4 where Product Code is in Group C
  
  
• Line 7, Column A – Total for lines 1-6
• Line 7, Column D – Total for lines 1-6
  
  
• Line 8, Column A – Total for lines 1-6
• Line 8, Column B – Total for lines 1-6
• Line 8, Column C – Total for lines 1-6
• Line 8, Column C – Total for lines 1-6

Section B: Disbursements

• Line 1, Column A – Total gallons from Schedule 5 where Product Code is in Group A
• Line 1, Column B – Total gallons from Schedule 5 where Product Code is in Group B
• Line 1, Column C – Total gallons from Schedule 5 where Product Code is in Group C
• Line 1, Column D – Total gallons from Line 1, Columns A, B and C
   
• Line 2, Column A – Total gallons from Schedule 6D where Product Code is in Group A
• Line 2, Column B – Total gallons from Schedule 6D where Product Code is in Group B
• Line 2, Column C – Total gallons from Schedule 6D where Product Code is in Group C
  
  
• Line 3, Column A – Total gallons from Schedule 6X where Product Code is in Group A
• Line 3, Column B – Total gallons from Schedule 6X where Product Code is in Group B
• Line 3, Column C – Total gallons from Schedule 6X where Product Code is in Group C
  
  
• Line 4, Column A – Total gallons from Schedule 7 where Product Code is in Group A
• Line 4, Column B – Total gallons from Schedule 7 where Product Code is in Group B
• Line 4, Column C – Total gallons from Schedule 7 where Product Code is in Group C
  
  
• Line 5, Column A – Total gallons from Schedule 8 where Product Code is in Group A
• Line 5, Column B – Total gallons from Schedule 8 where Product Code is in Group B
• Line 5, Column C – Total gallons from Schedule 8 where Product Code is in Group C
  
  
• Line 6, Column A – Total gallons from Schedule 10A where Product Code is in Group A
  
  
• Line 7, Column A – Total gallons from Schedule 10B where Product Code is in Group A
  
  
• Line 8, Column A – Total gallons from Setup window for deduction for theft/loss
• Line 8a, Column A – Total gallons from Setup window for deduction for off road, other
  
  
• Line 9, Column A – Total for lines 2-8a
• Line 9, Column D – Total for lines 2-8a
• Line 10, Column A – Total for lines 2-5
  
  
• Line 10, Column B – Total for lines 2-5
• Line 10, Column C – Total for lines 2-5
• Line 10, Column D – Total for lines 2-5

Consolidated Special Fuel Monthly Tax Return (SF-900)

Product Group 

• B00 – Biodiesel – Undyed (100%)
• B01-B99 – Percentage of biodiesel – undyed
• D00 – Biodiesel – Dyed (100%)
• D01-D99 – Percentage of biodiesel – dyed
• 226 – High Sulfur Diesel – Dyed
• 227 – Low Sulfur Diesel – Dyed
• 232 – No. 1 Diesel – Dyed-SFT
• 153 – Diesel Fuel #4 – Dyed
• 161 – Low Sulfur Diesel #1 – Undyed
• 167 – Low Sulfur Diesel #2 – Undyed
• 154 – Diesel Fuel #4 – Undyed
• 283 – #2 High Sulfur Diesel – Undyed
• 146 – Low Sulfur Kerosene – Undyed-SFT
• 148 – High Sulfur Kerosene – Undyed-SFT
• 285 – Soy Oil
• 100 – Transmix
• 093 – Undefined products-SFT

Front Page

Company Info

• Name of License Holder
  
• License Number
  
• Mailing Address
  
• FEIN/SSN
  
• City or Town
  
• State
  
• Zip Code
  
• Business Telephone Number
  
• Contact Name

Section 1: Filing Types

Place an X in boxes for all appropriate license types for customer based on their setup.

Section 2: Computation of Tax

• Line 1 – From Worksheet, Section A, Line 5
• Line 2 – From Worksheet, Section B, Line 11
• Line 3 – From Worksheet, Section B, Line 3
• Line 4 – From Worksheet, Section A, Line 1
• Line 5 – Line 3 minus Line 4
• Line 6 – Multiply Line 5 by Tax Rate based on Tax Rates Setup window
• Line 7 – From Report Setup window for Schedule 10E (Amount of Tax Uncollectible from Eligible Purchasers)
• Line 8 – Line 6 minus Line 7
• Line 9 – Multiply Line 8 by Collection Allowance from Tax Rates Setup window
• Line 10 – Amount from Report Setup window for Schedule E-1
• Line 11 – Line 8 minus Line 9 plus/minus Line 10

Section 3: Calculation of Oil Inspection Fees Due

• Line 1 – Section 2, Line 5
• Line 2 – Multiply Line 1 by Oil Inspection Rate from Tax Rates Setup window
• Line 3 – Amount from Report Setup window for Schedule E-1
• Line 4 – Line 2 plus/minus Line 3

Section 4: Calculation of Total Amount Due

• Line 1 – Section 2, Line 11 plus Section 3, Line 4
• Line 2 – Multiply Line 1 by Penalty Rate from Tax Setup area or flat penalty rate from Tax Setup area, whichever is greater
• Line 3 – Multiply Line 1 by Interest Rate from Tax Setup area
• Line 4 – Line 1 plus Line 2 plus Line 3
• Line 5 – Payment amount from Report Setup window
• Line 6 – Line 4 minus Line 5

Worksheet (2^nd page)

Section A: Receipts

• Line 1 – Total gallons from Schedule 1
• Line 2 – Total gallons from Schedule 2E
• Line 3 – Total gallons from Schedule 2K
• Line 4 – Total gallons from Schedule 3
• Line 5 – Total of Lines 1-4

Section B: Disbursements

• Line 1 – Total gallons from Schedule 5
• Line 2 – Total gallons from Diversions area of Report Setup window
• Line 3 – Line 1 + Line 2
• Line 4 – Total gallons from Schedule 6
• Line 5 – Total gallons from Schedule 6X
• Line 6 – Total gallons from Schedule 7
• Line 7 – Total gallons from Schedule 7A
• Line 8 – Total gallons from Schedule 7B
• Line 9 – Total gallons from Schedule 8
• Line 10 – Total gallons from Schedule 10
• Line 11 – Total of Lines 4-10