Agricultural Purposes: This term includes preparing, terracing, or clearing farm ground; preparing soil for planting, cultivating, raising, and harvesting crops; raising and feeding livestock and poultry; building fences and roads on a farm; pumping water for all farm uses, including irrigation; operating milking machines; generating electricity for farm use; and moving tractors, farm implements, and unlicensed equipment from one field to another.
Alternative Fuel: This refers to electricity, liquefied petroleum gas (LPG or LP gas), compressed natural gas, or a combination of liquefied petroleum gas and a compressed natural gas or electricity product used to propel a vehicle, machine, or mechanical contrivance via an internal combustion engine or motor. It also includes all forms of fuel commercially known or sold as compressed natural gas.
Aviation Fuel: Any motor fuel specifically formulated for use in reciprocating aircraft engines.
Biodiesel: A renewable, biodegradable, mono alkyl ester combustible liquid fuel that is derived from animal fats or agricultural plant oils and meets specific standards. It is used to generate power for the propulsion of a motor vehicle, airplane, or motorboat. Biodiesel is treated as a special fuel.
Blend Stock: Any petroleum product component of motor fuel, such as kerosene, naphtha, reformat, or toluene, that can be blended for use as motor fuel without additional processing. It includes petroleum products defined by the Internal Revenue Service in regulations under 26 U.S.C., Sections 4081 and 4082, as amended. However, it does not include any substance that will be ultimately used for consumer non-motor fuel purposes and is sold or removed in quantities of 55 gallons or less in drums at the time of sale or removal.
Blended Fuel: A mixture composed of motor fuel and another liquid, including blend stock, that can be used as a fuel in a highway vehicle. This includes, but is not limited to, gasohol, ethanol, methanol, fuel grade alcohol, diesel fuel enhancements, and the resulting blends.
Blender: A person who engages in the process of blending or mixing one or more petroleum products.
Blending: The mixing of one or more petroleum products, with or without another product. This term does not include blending that occurs in the refining process by the original refiner of crude petroleum, or the blending of products known as lubricating oil and greases.
Book Transfer: The transfer of a product within a terminal before its removal across the rack.
Branded Product: A petroleum product that is sold under the name of the supplying company, usually a major oil company.
Bulk Plant: A special fuel storage facility, other than a terminal, that is primarily used for the redistribution of fuel by motor vehicle with a maximum capacity of 5,400 gallons. It can also be a facility used to store bulk quantities of refined petroleum products, including gasoline, fuel oil, and diesel fuel. Bulk plants are smaller versions of terminals or "tank farms" and are used primarily in rural areas of the country.
Bulk Transfer: Any transfer of motor fuel from one location to another by pipeline tender or marine delivery within the bulk transfer/terminal system.
Bulk Transfer/Terminal System: The motor fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor fuel in a refinery, pipeline, boat, barge, or terminal is in the bulk transfer/terminal system. Motor fuel in the fuel supply tank of any engine or in a tank car, rail car, trailer, truck, or other ground transportation equipment is not in the bulk transfer/terminal system.
Chain Retailer: An independent petroleum marketer who owns ten or more service stations.
Consumer: The user of the motor fuel.
C-Store: A commonly used phrase for a convenience store.
Delivery: The placing of motor fuel or any liquid into the fuel tank of a motor vehicle or bulk storage facility.
Destination: A point where the fuel is to be placed into storage facilities for consumption or resale.
Destination State: Any state, territory, foreign country, or sovereign nation to which any reportable motor fuel is directed for delivery into any storage facility, receptacle, container, or any type of transportation equipment for purposes of resale or use.
Destination Terminal: A location with a Terminal Control Number (TCN) where product is shipped.
Diesel Fuel: A form of crude oil used to power diesel engines or any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. "Diesel Fuel" does not include jet fuel sold to a buyer who is registered with the Internal Revenue Service to purchase jet fuel and remit taxes on its sale or use to the Internal Revenue Service.
Diesel-Powered Highway Vehicle: A motor vehicle operated on a highway that is propelled by a diesel-powered engine.
Disbursement: Any transaction that decreases the inventory of a liquid product at a terminal, including all physical removals of liquid product from a terminal as well as book adjustments.
Distributor: A person who either produces, refines, blends, compounds, or manufactures motor fuel, imports motor fuel into a state or exports motor fuel out of a state, or who is engaged in the distribution of motor fuel.
Diversion: All special fuel transported in a motor vehicle with a capacity of more than 5,400 gallons. A shipping paper/bill of lading stating the name of the purchaser, type of fuel, total gallons, origin state and destination state is required anytime an incorrect shipping paper has been issued or fuel is diverted to another state.
Diversion Number: The diversion must be reported by the company diverting the fuel. The diversion number must be obtained before the diversion occurs.
Dyed Fuel: Diesel fuel or kerosene that is required to be dyed pursuant to United States Environmental Protection Agency rules or that is dyed pursuant to Internal Revenue Service rules or pursuant to any other requirements subsequently set by the United States Environmental Protection Agency or Internal Revenue Service, including any invisible marker requirements.
Eligible Purchaser: One who is in good standing with the DOR and is authorized to make the election to defer paying the special tax to the supplier until the due date of the supplier's return.
Export: When the seller delivers fuel out of state or when delivered by or for the purchaser.
Exporter: Any person, other than a supplier, who purchases special fuel in a state for the purpose of transporting or delivering it to another state.
Farm Tractor: All tractor-type, motorized farm implements and equipment, excluding motor vehicles of the truck-type, pickup truck-type, automobiles, and other motor vehicles required to be registered and licensed each year pursuant to the provisions of the motor vehicle license and registrations laws of a state.
FEIN (Federal Employer Identification Number): A nine-digit number that the IRS assigns in the following format: 00-0000000.
FTA (Federation of Tax Administrators): Organized in 1937, its membership includes the principal tax collection agencies of the 50 states, the District of Columbia, and New York City. Its mission is to improve the quality of state tax administration by providing services to state tax authorities and administrators.
Fuel Grade Alcohol: Methanol or ethanol with a proof of not less than 190 degrees (determined without regard to denaturants), and products derived from such alcohol for blending with motor fuel.
Fuel Transportation Vehicle: Any vehicle designed for highway use, which is also designed or used to transport motor fuels and includes transport trucks and tank wagons.
Gasoline: Commonly or commercially known or sold as gasoline that is suitable for use as a motor fuel. Gasoline does not include products that have an American Society for Testing and Materials (ASTM) octane number of less than 75, as determined by the "motor method".
Gross Gallons: Total measured motor fuel, exclusive of any temperature or pressure adjustments, in U.S. gallons.
Heating Oil: Fuel that is burned in a boiler, furnace, or stove for heating or industrial purposes.
Import: Fuel delivered into a state from out of state by or for the seller or the purchaser.
Import Verification Number (IVP): A number assigned by a department of revenue with respect to a single transport truck delivery into a state from another state upon request. A licensed importer or transporter carrying undyed or unmarked special fuel, or both, into a state for the account of a licensed importer must request an assigned number.
Importer: Any person who is the importer of record, pursuant to federal customs law, with respect to motor fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the importer. If there is no importer of record of motor fuel entered into a state, the owner of the motor fuel at the time it is brought into the state is the importer.
Interstate Motor Fuel User: Any person who operates a motor vehicle with a licensed gross weight exceeding 26,000 pounds that travels from one state into another state or from another state into that state.
Inventory: A quantity of liquid product in storage as measured on a particular date at a particular time.
Invoiced Gallons: The gallons accurately billed on an invoice on payment to a supplier.
K-1 Kerosene: A petroleum product having an A.P.I gravity of not less than 40 degrees, at a temperature of 60 degrees Fahrenheit and a minimum flash point of 100 degrees Fahrenheit with a sulfur content not exceeding 4/100 of a percent by weight.
Kerosene: The petroleum fraction containing hydrocarbons that are slightly heavier than those found in gasoline and naphtha, with a boiling range of 149 to 300 degrees Celsius.
Liquid: Any substance that is liquid in excess of 60 degrees Fahrenheit and at a pressure of 14.7 pounds per square inch absolute.
Mode: The method of transporting motor fuels special fuel.
Motor Fuel: Gasoline, diesel fuel, kerosene, and blended fuel.
Motor Vehicle: A vehicle designed principally for road use and is propelled by an internal combustion engine or motor.
Net Gallons: Is the motor fuel measured in U.S. Gallons, when corrected to a temperature of 60 degrees Fahrenheit and a pressure of 14.7 pounds per square inch absolute (psi).
Non-Qualified Distributor: A distributor that must prepay sales tax to the Qualified Distributor.
Permissive Supplier: Any person who does not meet the geographic jurisdictional connections to a state required of a supplier, but who holds an inventory position in a federally qualified terminal located outside of the state and who is registered under Section 4101 of the Internal Revenue code.
Person: A natural person, a partnership, firm, an association, a corporation, a representative appointed by a court, the state, or any other entity, group, or syndicate.
Position Holder: The person who holds the inventory position in motor fuel in a terminal, as reflected on the records of the terminal operator. The term includes a terminal operator who owns motor fuel in the terminal.
Propel: The operation of a motor vehicle, whether it is in motion or at rest.
Public Highway: Every road, toll road, highway, street, way, or place generally open to the use of the public as a matter of right for the purposes of vehicular travel. This includes streets and alleys of any town or city notwithstanding that the same may be temporarily closed for construction, reconstruction, maintenance, or repair.
Qualified Distributor: A gasoline distributor who must collect, report, and remit the prepaid sales tax directly to the department of revenue.
Qualified Terminal: A facility that has been assigned a Terminal Control Number (TCN) by the Internal Revenue Service.
Rack: A dock, a platform, or an open bay with a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car, or marine vessel.
Received: The removal from any refinery or terminal in a state, or the entry into a state of any special fuel for consumption, use, sale, or warehousing except for transfer in bulk into or within a terminal in a state between registered suppliers.
Refiner: Any person who owns, operates, or otherwise controls a refinery.
Refinery: A facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel may be removed by pipeline, or by boat or barge, or at a rack.
Removal: Any physical transfer of motor fuel from a terminal, manufacturing plant, custom custody, pipeline, boat or barge, refinery or any facility that stores motor fuel.
Retailer: The person who is in the business of selling or distributing special fuel to the end user.
SSN (Social Security Number): A nine-digit identification number used to identify individuals.
Supplier: A person who imports or acquires special fuel by pipeline or marine vessel into a terminal, or who imports special fuel into a state from a foreign country. A supplier is also a person who produces, manufactures, or refines special fuel within a state, or who owns special fuel in the pipeline and terminal distribution system in a state and is registered under Section 4101 of the Internal Revenue Code.
Tank Wagon: A straight truck having multiple compartments designed or used to carry motor fuel.
Terminal: A fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that is registered as a qualified terminal by the Internal Revenue Service.
Terminal Operator: The person who by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the terminal.
TCN (Terminal Control Number): An identification number assigned by the IRS to each approved terminal and published in the Federal Register; used for reporting origin or destination.
Trading Partners: The sending and receiving parties involved in the exchange of electronic data interchange transmissions.
Transmix: Fuel used as a buffer between two different products in a pipeline shipment, or a mix of two different products within a refinery or terminal that results in an off-grade mixture.
Transport Truck: A semi-trailer combination rig designed or used to transport motor fuel over the highways.
Transporter: The person and agent, including the driver, that transports motor special fuel.
Two-Party Exchange: A transaction in which the motor fuel is transferred from one licensed supplier or licensed permissive supplier to another licensed supplier or licensed permissive supplier.
Ultimate Vendor: The person who sells motor fuel to the consumer.
Undyed Diesel Fuel: Fuel that is not subject to the United States Environmental Protection Agency dyeing requirements or has not been dyed in accordance with Internal Revenue Service fuel dyeing provisions.
Vehicle Fuel Tank: Any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the motor vehicle.
Wholesaler: A person who acquires special fuel from a supplier or from another wholesaler for subsequent resale to a retail establishment or bulk end user by tank cars, motor vehicles, or both.
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