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A licensee who maintains a bulk fuel storage facility may obtain credit for tax paid on fuel withdrawn from that storage facility if the following records are maintained: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  • Number of gallons withdrawn;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