Motor Fuel Tax Schedules And Reports Instruction (Page 11 of 43) in pdf

○ MVF: Gallons sold to another supplier or distributor for resale.

► Suppliers and distributors must be licensed with the Tax Commissioner and, unless pre-approved

by the Tax Commissioner based upon special circumstances, must purchase fuel without the ND

$.23 per gallon tax applied by the seller.

► If a tax-paid sale is made to a licensee, the loss allowance does not apply, and this transaction

must be reported on schedule type 5A.

○ AVI/LPG/SF: Gallons sold to another supplier or distributor for resale.

► Suppliers and distributors must be licensed with the Tax Commissioner and must purchase fuel

without the ND tax applied by the seller.

○ AVI/LPG/MVF/SF: Gallons exported.

○ AVI/LPG/MVF/SF: Gallons sold directly to consumers.

Schedule 5A –

Gallons sold to retailers for resale – ND taxable – loss

allowance NOT passed on

Transactions must be detailed, unless an exception is speciﬁ cally provided for a summary. All mandatory

ﬁ elds must have an entry.

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, but only

when the one-half of one percent loss allowance was NOT passed on to the retailer.

EXAMPLES for use of this schedule are:

► The sale is to a retailer located on the ND portion of the Standing Rock Sioux Tribe reservation.

These transactions are subject to the Standing Rock Tribal tax ordinance which does not provide

an up-front loss allowance to retailers.

► A loss allowance, even though passed on to the retailer, is not evident on the delivery invoice.

If it is not evident that the loss allowance was passed on to the retailer, the selling supplier or

distributor may not claim those gallons as a deduction from taxable gallons.

► Your business erroneously failed to pass the loss allowance on to the retailer. It is mandatory for

the supplier or distributor to pass on this allowance; however, if it was not passed on, the supplier

or distributor may not claim those gallons as a deduction from taxable gallons.

► Sales to your own retail outlets if the retail inventories are co-mingled with the bulk inventories

on your tax report.

► Sales to your own retail outlets if you did not create a delivery ticket from your bulk operation to

the retail outlet and did not document that the loss allowance was passed on to the retail outlet.

The selling supplier or distributor must charge and remit the $.23 per gallon on the total gross gallons,

without deducting a one and one-half percent per gallon loss allowance, for each of these transactions.

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 passed on to the retailer.

○ MVF: Gallons sold to another licensed supplier or distributor for resale (except under special

circumstances).

○ MVF: Gallons exported by your business.

○ MVF: Gallons sold to consumers.

○ AVI/LPG/SF: Aviation fuel, liqueﬁ ed petroleum gas, or special fuel transactions.

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Motor Fuel Tax Schedules And Reports Instruction Page 11