Motor Fuel Tax Schedules And Reports Instruction Page 10
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
438
- Gallons sold to agencies of the U.S. Government – ND tax-exempt (or tax credit taken)
10
- Gallons sold to Native Americans – ND tax-exempt
10G - Gallons sold from tax-paid inventory
Special Fuel:
5
- Gallons sold to retailers for resale – ND $.23 per gallon taxable
5Q - Gallons sold to consumers, or used – ND $.23 per gallon taxable
5X - Gallons sold to consumers, or used – ND 2% excise taxable
5Y - Gallons sold to railroads – ND 2% excise taxable
6
- Gallons sold to licensed suppliers or distributors for resale – ND non-taxable
7
- Gallons exported out of North Dakota by your business – ND non-taxable
8
- Gallons sold to agencies of the U.S. Government – ND tax-exempt (or tax credit taken)
10
- Gallons sold to Native Americans – ND tax-exempt
10G - Gallons sold from tax-paid inventory
T
he following italicized letters are used to identify individual tax types:
AVI
= Aviation fuel
LPG = Liquefi ed petroleum gas
MVF = Motor vehicle fuel
SF
= Special fuel
Schedule Type 5 –
Gallons sold to retailers for resale
Transactions must be detailed, unless an exception is specifi cally provided. All mandatory fi elds must
have an entry.
AVI
– Gallons sold to retailers for resale – ND $.08 per gallon taxable
MVF – Gallons sold to retailers for resale – ND taxable – loss allowance passed on
SF
– Gallons sold to retailers for resale – ND $.23 per gallon taxable
Report the following transactions on this schedule type:
● AVI: Gallons sold in ND to retailers for resale, on which the ND $.08 per gallon tax was applied.
● MVF : Gallons sold in ND to retailers for resale, on which the ND $.23 per gallon tax was applied,
but only if the one-half of one percent loss allowance was passed on to the retailer.
► This can include gallons sold to a supplier’s or a distributor’s own retail outlets.
► A distributor who does not carry an inventory and whose only sales are to its own retail outlets,
may summarize the sales. The transactions should be summarized by location (i.e. city and state),
but may be reported as a total of all sales.
● SF: Gallons undyed diesel fuel sold in ND to retailers for resale, on which the ND $.23 per gallon tax
was applied.
► Special fuel retailers must be licensed with the Tax Commissioner; however, the license may
be inactive if the retailer does not purchase and sell dyed diesel fuel or any other special fuel
potentially subject to the 2 % excise tax. A retailer with an inactive license may purchase undyed
diesel fuel with the ND $.23 per gallon tax paid to the seller.
► A distributor who does not carry an inventory, whose only purchasers are its own retail outlets,
and whose sales to those outlets are all-inclusive on a Schedule of Gallons Received, schedule
type 2, may summarize the sales to the outlets. The distributor may summarize these transactions
by location (i.e. city and state), or as a total of all sales. Summaries by location are preferred.
Do not report the following transactions on this schedule type:
○ MVF: Gallons sold to retailers for resale, on which the ND $.23 per gallon tax was applied, if the one-
half of one percent loss allowance was NOT passed on to the retailer.
-7-
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial