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General Information

Alcohol and Tobacco Tax

Motor Fuel Tax

Taxpayer Services


Wholesale Purchaser/Consumer (WPC) Registration

Wholesale Purchaser/Consumers (WPC) are end users of petroleum products that store fuel in bulk storage. The 1990 Federal Clean Air Act requires that motor fuel stored in bulk storage tanks by end users for their consumption is subject to the same seasonal environmental requirements as motor fuel sold at retail service stations in the same geographic area. States, like Maryland, with motor fuel inspection programs are required to check the fuel at these bulk storage facilities in addition to retail and other bulk suppliers to ensure that motor fuel is of the appropriate quality to prevent unnecessary environmental degradation as it is burned.

The US Environmental Protection Agency (EPA) stipulated a minimum of 500 gallons storage capacity for gasoline as the base line for this type of registration. Maryland adopted the same 500 gallon storage capacity minimum for both gasoline and diesel fuel. Thus, a business that stores 500 gallons or more of gasoline or diesel fuel for their usage must obtain the Wholesale Purchaser/Consumer Registration.

Authority:

FEDERAL: Clean Air Act, 42USC, United States Environmental Protection Agency (EPA) STATE: Business Regulation Article Title 10, Subtitle 3; COMAR 03.03.05

Requirements:

PREAPPROVAL: An applicant submits an application to the Comptroller of Maryland. Applications must include:

  1. The applicant's legal name and address;
  2. The applicant's federal identification number;
  3. The type of ownership and type of business;
  4. The types of motor fuels stored and used;
  5. Corporate officer information; and
  6. Location of the bulk storage.

POST-APPROVAL: There is no reporting or payment of fees required with this registration. Information may be shared with the Maryland Department of Environment.

Local Approvals:

A bulk storage tank may require the approval of the local county planning and zoning board and the fire marshall's office.

Other Approvals:

Please contact the Maryland Department of Environment at (410) 631-3772 and the United States Coast Guard regarding additional approvals that may be necessary.

Application Process

  1. An applicant submits an application form to the Comptroller of Maryland.
  2. After reviewing the application form, the Comptroller assigns a registration number.

Processing Time

AVERAGE: 2 days

Fee:
None

Appeals

An appeal to an action must be submitted in writing to the Annapolis office of the Comptroller. Some actions may not be appealed on the State level and should be referred to the US EPA for their review.

Additional Information

Samples of motor fuels held in storage will be obtained at random and at unannounced times by Comptroller's Office personnel. Any fuel sample results determined to be in violation of the EPA standards will be referred to the US EPA for appropriate action. This action may result in penalties up to $25,000 per day of fuel use. The Comptroller of Maryland will advise the registrant to immediately stop using any fuel not meeting minimum specifications and will offer guidance on corrective action.

Contact:
Chuck Ulm
MATT Regulatory Division
Motor Fuel Tax Office
P.O. Box 1751
Annapolis, MD 21404-1751
(410) 260-7278
FAX (410) 974-5564
E-Mail: culm@comp.state.md.us



 
Tax Information
  IFTA Resources
  Tax Rates
  Laws and Regulations
  Licensing and Registration
IFTA Registration
Gasoline Dealer License
Special Fuel Tax Exemption Certificate
Special Fuel User or Seller License
Wholesale Purchaser-Consumer WPC Registration
Petroleum Transporter Registration
  IFTA Frequently Asked Questions
 

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