Bulk Fuel Storage

A licensee who maintains a bulk fuel storage facility may obtain credit for tax paid on fuel withdrawn from that storage facility if the following records are maintained:

• Date of withdrawal;
• Number of gallons withdrawn;
• Fuel type;
• Unit number of vehicle receiving fuel; and
• Purchase and inventory records to substantiate that tax was paid on bulk fuel purchases.

The licensee must show adequate records are maintained to distinguish fuel placed in qualified and non-qualified motor vehicles for all member jurisdictions.