Record-Keeping Requirements

The records required to be kept shall be preserved for a period of four years after a return is filed, unless otherwise stated and shall be open for examination by the Department during this period. A licensee shall retain invoices or other proofs of purchase. The fact that the tax has been paid shall appear on the proof of purchase.

Records To Be Kept and Preserved

Every person required to file a quarterly report shall keep and preserve the following records:

  1.    Fuel purchase invoices or documentation of fuel withdrawn from bulk storage; and
  2.    Trip sheets or other documentation of mileage activity.

Whenever an invoice is required to be kept, the following shall be the minimal requirements that must be complied with:

  1.    It must include the seller’s name and address.
  2.    It must include the purchaser’s name and address.
  3.    It must contain a vehicle serial number, fleet number, or vehicle license number.
  4.    It must include the calendar date of purchase.
  5.    It must indicate the type of fuel purchased.
  6.    It must indicate the quantity of fuel purchased.
  7.    It must indicate the total purchase price.
  8.    If the purchase is special fuel, the fact that the fuel tax is included in the purchase price must be indicated.

Whenever an invoice is required to be kept, the original or duplicate copy must be kept. If the original or duplicate copy is lost or destroyed, a copy certified by the seller as being a true copy of the original shall be acceptable.

A copy of any invoice, which is required to be kept by the purchaser, must be kept by the seller for the same period of time.

Credit card invoices are acceptable if they meet all the requirements listed above.

Separate totals must be maintained for the different fuel types that include:

Gasoline

Gasohol

Diesel

Kerosene

Propane (LPG)

Compressed Natural Gas (CNG)

Separate totals must also be maintained for fuel received at bulk storage sites in addition to over-the-road (OTR) purchases.