['Fleet Taxes']
['Bulk Fuel Requirements']
07/19/2024
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A bulk end-user is defined as a person who maintains storage facilities of motor fuel and uses part or all of the stored fuel to operate a highway vehicle. Any individual or business that maintains bulk storage of motor fuel and uses part or all of the stored fuel to operate a highway vehicle is considered a bulk end-user and is held to certain record keeping requirements.
A bulk end user is not required to have a license or file returns with the Excise Tax Division; however, the user is required to maintain records for audit. The following are required:
- All fuel receipts, highway and non-highway;
- Withdrawal statements of highway and non-highway fuel from bulk storage to include date of withdrawal, number of gallons, fuel type, and company unit number or vehicle license plate number and state;
- Quarterly odometer readings, regardless of weight classification;
- Purchase and disposition dates of fleet vehicles; and
- List of current vehicles by registered gross weight.
Bulk end-users should also maintain a monthly inventory reading and totalizer reading. Records must be kept for three years. Contact the Excise Tax Division at (919) 733-3409 or toll free (877) 308-9092 for more information.
Carriers who have bulk fuel storage may obtain credit for tax-paid fuel withdrawn from the storage facility if they also keep records of the date and number of gallons withdrawn from storage, the fuel type and unit numbers of vehicles into which the fuel was placed, and invoices showing that tax was paid on the fuel.
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