Bulk fuel requirements - Mississippi

If a registered motor carrier purchases fuel in bulk quantities, it is purchased tax-paid so that if motor vehicles are fueled from the permittee’s tax-paid storage facility, proof of purchasing fuel is a copy of the distributor’s invoice. The invoices must show the following information:

1. The quantity of fuel purchased
2. Type of fuel
3. Date of purchase
4. Purchaser’s name and address

In cases of a lessee/lessor agreement, invoices will be accepted in either name provided a legal connection can be made to the reporting party. When the lessor is the reporting party and the lessee is fueling the motor vehicle from his own tax-paid bulk storage facility, the lessee must furnish the following documentation for each instance tax-paid fuel is placed in the motor vehicle: date fuel was placed in vehicle; number of gallons and fuel type; and company unit number or license plate number and state.