Colonial Pipeline Shutdown – Alabama Temporarily Suspends Certain Motor Fuel License Requirements

May 12, 2021

The Commissioner of the Alabama Department of Revenue has issued an Order temporarily suspending the motor fuel exporter, importer and transporter license requirements for exporters, importers or transporters assisting in relief efforts connected to the State of Emergency that has resulted from the shutdown of the Colonial Pipeline. Through June 11, 2021, exporters, importers and transporters engaging in the export of motor fuel from Alabama to other states where a state of emergency resulting from the shutdown has been declared, or importing fuel into Alabama, will not be required to comply with licensing rules. The Order states that the remainder of the Alabama Terminal Excise Tax remains in effect, including the requirement for suppliers to collect destination state tax on exports.