Aviation fuel tax is 4 cents per gallon. Aviation fuel is fuel used exclusively for the operation of aircraft.
Motor fuel is gasoline or gasohol used for any purpose other than the operation of aircraft.
Special fuel is any fuel used to operate a motor vehicle upon the public highways of this state and is not taxed under the category of motor or aviation fuel. IFTA licenses apply to qualified motor vehicles traveling in more than one jurisdiction. Special Fuel User permits apply to qualified motor vehicles traveling within the borders of Utah or based in a non-IFTA state. If a vehicle is a qualified motor vehicle and operates only within Utah, the owner or lessee may apply for either credential. If a carrier has a bulk special fuel storage tank and has non-IFTA qualified vehicles, the carrier must have a special fuel user permit.