How to Report Carrier Locomotive Fuel Sales and Uses

Businesses that maintain 4 or more separate locations submit a consolidated return under a master sales tax number. 

If you do not have a master account, go to the Reporting Locomotive Fuel Sales and Use (Non-Master Account) section. 

1. Login to your GTC account.
2. Click the View Returns hyperlink for the Master Sales & Use Tax account under the Summary tab.
3. Click the File Return hyperlink for the applicable period.
4. Answer the questions under Determine Form.  
   NOTE: If you had no sales or use tax activity for the period and need to submit a zerodollar return, answer “No” to both questions and go to Step 11.
5. Answer No to “Do you have an XML or Excel return you would like to import?” Check all boxes that apply to your business.
   • You must check the “I am reporting sales or uses of fuel used by contract or common carriers exclusively in the operation of locomotives” box.
   • If you are registered as a Motor Fuel Wholesaler or Retailer, check the “I would like to view my Vendor's Compensation Calculations” box.
6. Complete the applicable fields on the ST-3 Long Form screen. Click the Next button.
7. If you said “Yes” to having sales tax activity, complete the Total Sales Tax screen and click the Next button. Otherwise, go to Step 8. 
   NOTE: For each Location STN with taxable carrier locomotive fuel sales, a minimum of 2 row entries is required - one with the 000-State jurisdiction code and at least one with a local jurisdiction CLF code. 

8. If you said “Yes” to having use tax activity, complete the Total Use Tax screen for each applicable location STN and click the Next button. Otherwise, go to Step 9. 

   NOTE: For each Location STN with carrier locomotive fuel withdrawn from inventory, enter on one line the total state and local use tax owed using a local jurisdiction CLF code and the Reason Code “02 Inventory Withdrawal”. 

   For other carrier locomotive fuel uses, a minimum of 2 row entries is required for each Location STN – one with the 000-State jurisdiction code (using Reason Code “03 – Import Use -State”) and at least one with a local jurisdiction CLF code (using Reason Code “04 - Import Use-Local” or “01 - Local Use”). 

9. If you are registered as a Motor Fuel Wholesaler, complete the Pre-Paid Local On Road Motor Fuel screen for each applicable location STN and click the Next button. Otherwise, go to Step 10. (Do not report off-road carrier locomotive fuel sales on the Pre-Paid Local On Road Motor Fuel screen.) 

10. If you are registered as a Motor Fuel Wholesaler or Retailer, AND you checked the “I would like to view my Vendor's Compensation Calculations” box, complete the Off Road Motor Fuel Tax Table at the bottom of the Vendor’s Compensation Calculations screen for each applicable location STN and click the Next button. Otherwise, go to Step 11. 

    NOTE: For each Location STN with taxable carrier locomotive fuel sales, a minimum of 2 row entries is required - one with the 000-State jurisdiction code and at least one with a local jurisdiction CLF code. 

11. Review the return. Click the Submit button.
12. Click OK to confirm you want to submit the return. 

A confirmation page will appear with a confirmation number for the return. 

If a payment is due, follow the steps in the How to Submit a Payment with a Sales and Use Tax Return section

1. Log into your GTC account.
2. Click the View Returns hyperlink under the applicable Sales & Use Tax account on the Summary tab.
3. Click the File Return hyperlink for the applicable period.

4. Answer the questions under Determine Form. 

   NOTE: If you had no sales or use tax activity for the period and need to submit a zerodollar return, answer “No” to both questions and go to Step 11. 

5. Answer No to “Do you have an XML or Excel return you would like to import?” Check all boxes that apply to your business. Click the Next button. 
   • You must check the “I am reporting sales or uses of fuel used by contract or common carriers exclusively in the operation of locomotives” box. 
   • If you are registered as a Motor Fuel Wholesaler or Retailer, check the “I would like to view my Vendor's Compensation Calculations” box.
6. Complete the applicable fields on the ST-3 Long Form screen. Click the Next button. 

7. If you said “Yes” to having sales tax activity, complete the Total Sales Tax screen and click the Next button. Otherwise, go to Step 8. 

   NOTE: Taxable carrier locomotive fuel sales must be entered with a local jurisdiction CLF code.   

8. If you said “Yes” to having use tax activity, complete the Total Use Tax screen and click the Next button. Otherwise, go to Step 9. 

   NOTE: For carrier locomotive fuel withdrawn from inventory, enter on one line the total state and local use tax owed using a local jurisdiction CLF code and Reason Code “02 Inventory Withdrawal”. For other carrier locomotive fuel uses, a minimum of 2 row entries is required – one with the 000-State jurisdiction code (using Reason Code “03 - Import Use-State”) and at least one with a local jurisdiction CLF code (using Reason Code “04 - Import Use-Local” or “01 - Local Use”). 

9. If you are registered as a Motor Fuel Wholesaler, complete the Pre-Paid Local On Road Motor Fuel screen, if applicable, and click the Next button. Otherwise, go to Step 10. (Do not report off-road carrier locomotive fuel sales on the Pre-Paid Local On Road Motor Fuel screen.) 

10. If you are registered as a Motor Fuel Wholesaler or Retailer, and you checked the “I would like to view my Vendor's Compensation Calculations” box, complete the Off Road Motor Fuel Tax Table at the bottom of the Vendor’s Compensation Calculations screen and click the Next button. Otherwise, go to Step 11. 

    NOTE: Taxable off-road carrier locomotive fuel sales must be entered on a minimum of 2 row entries – one with the 000-State jurisdiction code and at least one with a local jurisdiction CLF code. 

11. Review the return. Click the Submit button.
12. Click OK to confirm you want to submit the return. 

A confirmation page will appear with a confirmation number for the return. If a payment is due, follow the steps in the How to Submit a Payment with a Sales and Use Tax Return section of this document. 

1. Click the Make a Payment button at the bottom of the confirmation page.
2. Fill out the banking information under the Payment Channel section. Confirm the dollar amount of the payment under the Payment section. Click the Submit button. 

3. Click OK to submit the payment. 

   A confirmation page will appear with a confirmation number for the payment. Click the OK button.