Form Dr 309632 - Wholesaler/importer Fuel Tax Return (Page 14 of 15) in pdf

The reporting wholesaler will calculate a credit for

schedule in detail listing each export. You may be

Schedule 5B aviation gasoline converted to highway use

required to provide a copy of the state of exports tax

by using Line 4, Schedule 12, Ultimate Vendor Credit

return to support the gallons of fuel reported as exported

Schedule.

on Schedule 7B. The total from this schedule is carried to

Page 3, Section II, Line 5 of the return.

The gallons of aviation gasoline converted are shown as

an internal disbursement/exchange of product type 125,

Schedule 8 - Gallons Delivered to U.S. Government -

on Schedule 5B. The transfer permits the reporting

Tax Exempt (500 Gallons or Greater)

wholesaler to convert the aviation gasoline to gasoline for

Wholesalers who sell gasoline, gasohol, undyed diesel,

inventory reporting purposes. The gallons of aviation

dyed diesel, or aviation fuel to the U.S. government or its

gasoline converted to gasoline will, at the same time, be

agencies in quantities of 500 gallons or more are required

reported as a receipt of gasoline (product type 65) on

to complete this schedule in detail and include this

Schedule 2B.

schedule with their Wholesaler/Importer Fuel Tax Return.

The total from this schedule is carried to Page 3, Section

In the case of aviation gasoline converted to highway use

II, Line 6 of the return.

gasoline, the ultimate sale of the converted product by the

wholesaler will be reported as the sale/disbursement of

Schedule 10 - Gallons of Undyed Diesel Fuel/Jet Fuel

gasoline product and the total gallons reported on

Delivered to Other Tax-exempt Entities.

Schedule 11 (in cases of sales to retail stations and end

Wholesalers who sell undyed diesel fuel to farmers for

users) or Schedule 5B (in cases of sales to wholesalers).

agricultural purposes, who sell jet fuel (undyed kerosene)

in quantities of 5 gallons or less, who deliver undyed

Schedule 5B is used by the wholesaler to report jet fuel

kerosene to residential addresses for home heating, or

converted from aviation fuel to diesel fuel, through

who deliver to retail dealers for home heating where the

blending with undyed diesel to produce diesel fuel for

retail dealer is not capable of fueling vehicles with undyed

highway use, whether for sale or use by the reporting

kerosene from exempt storage tanks are required to

wholesaler.

report those transactions on this schedule and submit it

The gallons of aviation jet fuel being converted are shown

with their Wholesaler/Importer Fuel Tax Return.

as an internal disbursement/exchange of product type

If the undyed diesel or jet fuel (undyed kerosene) is

130, on Schedule 5B. The transfer permits the reporting

delivered to a storage tank that is required to be

wholesaler to convert the aviation jet fuel to a blended

registered with Department of Environmental Protection,

diesel product for inventory reporting purposes. The

the deliveries may be summarized by DEP Facility

gallons of aviation jet fuel converted to blended diesel will,

Number. To summarize by DEP number, enter the DEP

at the same time, be reported as a receipt of undyed

number in Column 4, Point of Destination, enter the

diesel (product type 167) on Schedule 2B.

purchaser name and FEIN in Columns 6 and 7, enter the

Internal disbursements used to convert products can be

word “SUM” in Column 9, and enter the total net gallons

reported as a roll-up total for each product type by

delivered to that DEP number in Column 10. All other

entering “BA” in Column 3, “SUM” in Column 9, and the

columns are left blank.

total net gallons converted or transferred in Column 10.

SPECIAL PROVISION FOR SALES TO FARMERS: A

All other columns are left blank.

wholesaler who makes deliveries of undyed diesel to

The total from this schedule is carried to the appropriate

farmers having multiple tank locations in the same county,

column on Page 3, Section II, Line 3 of the return.

all of which are required to be registered with the

Department of Environmental Protection, may select one

Schedule 7A - Gallons Exported by Other Than Bulk

of the farmer’s DEP numbers in each county and report all

Transfer (Licensed Exporters Only)

deliveries in that county under one DEP number. The

In order to qualify for a credit, you must be licensed as an

wholesaler must write to the Department of Revenue,

exporter. Wholesalers who export gasoline, gasohol,

Enforcement Operations, advising of the intent to report in

undyed or dyed diesel, or aviation fuel by common or

this manner, and listing the DEP numbers in the county

private carrier are required to complete this schedule in

that are being rolled-up and reported under one DEP

detail listing each export and include this schedule with

number. Schedule 10 is completed in the same manner

their Wholesaler/Importer Fuel Tax Return. The total from

described above.

this schedule is carried to Page 3, Section II, Line 4 on the

return.

If the undyed diesel or jet fuel (undyed kerosene) is

delivered to a storage tank that is not required to be

Schedule 7B - Gallons Exported - Other State’s Tax

registered with Department of Environmental Protection,

Paid to Supplier

the deliveries may be summarized by roll-up total of all

Wholesalers who export gasoline, undyed diesel or dyed

such disbursements during the month. To summarize by

diesel, and aviation fuel who have paid tax to their

roll-up total, enter the word “SUM” in Column 9 and enter

supplier on behalf of the state of export at the time of

the total net gallons delivered to non-DEP locations in

purchase or receipt, where the supplier remits the tax

Column 10. All other columns are left blank.

directly to the state of export, are required to complete this

Form Dr 309632 - Wholesaler/importer Fuel Tax Return Page 14

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