Government of New Brunswick


The Gasoline and Motive Fuel Tax is a provincial tax on the purchase or consumption of gasoline and motive fuel and is administered by the this department. The Gasoline and Motive Fuel Retailer's Licence plays a role in the process of collection and remittance of the Gasoline and Motive Fuel Tax.


Any person (which includes individuals, partnerships or corporations) who wishes to purchase gasoline and/or motive fuel in the province for the purpose of resale to consumers must obtain a Gasoline and Motive Fuel Retailer's Licence. This includes persons wishing to sell from fixed locations as well as from tank trucks.


In order to apply for a Gasoline and Motive Fuel Retailer's Licence, an application must be completed and forwarded to this department along with the licence fee.

Effective April 1, 2012 the fee for the retailer’s licence is $150 plus $25.00 per dispensing nozzle for persons selling from either fixed pumps or tank trucks. All retail licenses expire on May 31st of each year and must be renewed annually at which time a renewal fee based on $25.00 per dispensing nozzle must be paid. Licences are location specific and any vendor operating multiple locations will require separate licences for each location.

Changes To Fees

This document provides the rationale supporting changes to fees, associated revenue information, and the legal authority:


Unless otherwise specified, Fees exclude the harmonized sales tax (HST).

Fee DescriptionRate in $Effective Date
  New Application + ($25.00 per dispensing nozzle)150.002012-02-15
  Annual Renewal (per dispensing nozzle)25.002012-02-15
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