Form 80-001 - Iowa Motor Fuel Tax License Application

Definitions of the Types of Motor Vehicle Fuel Licenses

VII. OWNERS, GENERAL PARTNERS, CORPORATE

Start Date:

OFFICERS AND RESPONSIBLE PARTIES

00 Liquefied Petroleum Gas Consolidated Location: A consolidated LPG

dealer or user return may be filed by any dealer or user with multiple locations.

If you wish to file a consolidated return, an application for each location must

be attached to the application for the consolidated location. A separate consoli-

dated location number is necessary for dealer locations and user locations.

01 Liquefied Petroleum Gas Dealer: A person who delivers untaxed LPG into

the supply tank of another person’s motor vehicle for highway or aircraft use.

02 Liquefied Petroleum Gas User: A person who dispenses untaxed LPG from

bulk storage into the fuel supply tank of his or her own motor vehicle for

highway or aircraft use.

04 Supplier: A person who (a) acquires motor fuel or special fuel by pipeline

or marine vessel from a state, territory, or possession of the United States or from

a foreign country for storage at and distribution from a terminal and who is

registered under 26 U.S.C. 4101 for tax-free transactions in gasoline or (b)

produces in this state or acquires by truck, railcar, or barge for storage at and

distribution from a terminal, alcohol or alcohol derivative substances or (c)

produces, manufactures, or refines motor fuel or special fuel in this state.

Supplier also includes a person who does not meet the jurisdictional connection

to this state but voluntarily agrees to act as a supplier for purposes of collecting

and reporting the motor fuel or special fuel tax.

Note: A retail dealer or wholesaler who merely blends alcohol with gasoline

before the sale or distribution of the product or a terminal operator who merely

handles, in a terminal, motor fuel or special fuel consigned to the terminal

operator does not qualify as a supplier.

05 Restrictive Supplier: A person not licensed as an importer but who imports

motor fuel or undyed special fuel into this state in amounts of less than 4,000

gallons in tank wagons or in small tanks.

IOWA COUNTIES AND COUNTY NUMBERS

06 Importer: A person who imports motor fuel or undyed special fuel in bulk

or transports loads into the state by truck, rail or barge.

01-ADAIR

34-FLOYD

67-MONONA

02-ADAMS

35-FRANKLIN

68-MONROE

07 Blender: A person who owns and blends alcohol with gasoline to produce

03-ALLAMAKEE

36-FREMONT

69-MONTGOMERY

ethanol blended gasoline at a nonterminal location. A blender is also a person

04-APPANOOSE

37-GREENE

70-MUSCATINE

05-AUDUBON

38-GRUNDY

71-O’BRIEN

who blends two or more special fuel products at a nonterminal location where

06-BENTON

39-GUTHRIE

72-OSCEOLA

the tax has not been paid on all of the products blended.

07-BLACK HAWK

40-HAMILTON

73-PAGE

08-BOONE

41-HANCOCK

74-PALO ALTO

08 Compressed Natural Gas Consolidated Location: A consolidated CNG

09-BREMER

42-HARDIN

75-PLYMOUTH

dealer or user return may be filed by any dealer or user with multiple locations.

10-BUCHANAN

43-HARRISON

76-POCAHONTAS

If you wish to file a consolidated return, an application for each location must

11-BUENA VISTA

44-HENRY

77-POLK

be attached to the application for the consolidated location. A separate consoli-

12-BUTLER

45-HOWARD

78-POTTAWATTAMIE

13-CALHOUN

46-HUMBOLDT

79-POWESHIEK

dated location number is necessary for dealer locations and user locations.

14-CARROLL

47-IDA

80-RINGGOLD

09 Compressed Natural Gas Dealer: A person who delivers untaxed CNG

15-CASS

48-IOWA

81-SAC

16-CEDAR

49-JACKSON

82-SCOTT

into the supply tank of another person’s motor vehicle for highway or aircraft

17-CERRO GORDO

50-JASPER

83-SHELBY

use.

18-CHEROKEE

51-JEFFERSON

84-SIOUX

10 Compressed Natural Gas User: A person who dispenses untaxed CNG in

19-CHICKASAW

52-JOHNSON

85-STORY

20-CLARKE

53-JONES

86-TAMA

this state from bulk storage into the fuel supply of his or her own motor vehicle

21-CLAY

54-KEOKUK

87-TAYLOR

for highway or aircraft use.

22-CLAYTON

55-KOSSUTH

88-UNION

23-CLINTON

56-LEE

89-VAN BUREN

11 Exporter: A person who acquires fuel in this state for export to another state.

24-CRAWFORD

57-LINN

90-WAPELLO

This person must be licensed in another state. No return required.

25-DALLAS

58-LOUISA

91-WARREN

26-DAVIS

59-LUCAS

92-WASHINGTON

12 Eligible Purchaser: A distributor of motor fuel or special fuel. No return

27-DECATUR

60-LYON

93-WAYNE

required.

28-DELAWARE

61-MADISON

94-WEBSTER

29-DES MOINES

62-MAHASKA

95-WINNEBAGO

13 Eligible Purchaser End User: An end user of special fuel who has

30-DICKINSON

63-MARION

96-WINNESHIEK

purchased a minimum of 240,000 gallons of special fuel in each of the preceding

31-DUBUQUE

64-MARSHALL

97-WOODBURY

two years. No return required.

32-EMMET

65-MILLS

98-WORTH

33-FAYETTE

66-MITCHELL

99-WRIGHT

14 Terminal: A motor fuel, alcohol, or special fuel storage and distribution

facility that is supplied by a pipeline or a marine vessel and from which the fuel

MAIL COMPLETED

FOR ASSISTANCE, CALL...

may be removed at a rack.

APPLICATION TO...

15 Transportation: A person involved in the movement of motor fuel or special

1-800-367-3388

(Iowa,

fuel imported into the state, who is not the owner of the motor fuel or special fuel.

IOWA DEPARTMENT

Omaha, Rock Island/Moline)

18 Environmental Protection Charge: A person depositing, or causing to be

REVENUE AND FINANCE

or 515-281-3114

deposited, petroleum in a qualifying underground or aboveground storage tank

Compliance: Fuel Tax Unit

(local, out of state)

in Iowa.

PO BOX 10456

E-mail:

DES MOINES IA 50306-0456

idrf@idrf.state.ia.us

OR FAX TO 515-281-3756

80-001 (4/23/02)

Form 80-001 - Iowa Motor Fuel Tax License Application - 2002 Page 2

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