Motor Fuel Tax Schedules And Reports Instruction Page 12
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43Schedule Type 5Q –
Gallons sold to consumers, or used – ND taxable
Transactions may be summarized. No mandatory fi eld may be left blank.
AVI
– Gallons sold to consumers, or used – ND $.08 per gallon taxable
LPG – Gallons sold to consumers, or used – ND $.23 per gallon taxable
MVF – Gallons sold to consumers, or used – ND taxable
SF
– Gallons sold to consumers, or used – ND $.23 per gallon taxable
Report the following transactions on this schedule type:
● AVI: Gallons sold directly to consumers, and gallons disbursed for your own use.
● LPG: Gallons sold directly to consumers for use in licensed motor vehicles, and gallons disbursed for
your own use in licensed motor vehicles.
● MVF: Gallons sold directly to consumers, and gallons disbursed for your own use.
● SF: Gallons sold directly to consumers, and gallons disbursed for your own use, of undyed diesel
fuel, of undyed diesel fuel blended with biodiesel, of unblended biodiesel intended for blending with
undyed diesel fuel, and of kerosene intended for use in a licensed motor vehicle.
● AVI/LPG/MVF/SF: Gallons, as a negative number, for previously reported tax-paid credit card sales
now being reported as tax-exempt sales on schedule types 8 or 10.
Do not report the following transactions on this schedule type:
○ AVI/LPG/MVF/SF: Gallons sold to retailers for resale.
○ AVI/LPG/MVF/SF: Gallons exported by your business.
○ AVI/LPG/MVF/SF: Gallons sold to another supplier or distributor for resale.
○ LPG: Gallons subject to the 2% special fuel excise tax.
○ SF: Gallons of dyed diesel fuel, dyed diesel fuel blended with biodiesel, unblended biodiesel intended
for blending with dyed diesel fuel, kerosene not intended for use in a licensed motor vehicle, and any
other special fuel subject to the 2% special fuel excise tax.
Schedule Type 5X –
Gallons sold to consumers, or used – ND 2% excise
taxable
Transactions may be summarized. All mandatory fi elds must have an entry.
Report the following transactions on this schedule type:
● LPG: Gallons sold directly to consumers, and gallons disbursed for your own use, as heating fuel or
for use in non-licensed machinery or equipment for an industrial, agricultural, or railroad purpose.
● LPG: Gallons sold to non-licensed retailers, and gallons sold to businesses such as convenience
stores, retail stores, or campgrounds, for resale in one-pound (1 lb.) to twenty-pound (20 lb.)
containers or other volumes as approved by the Tax Commissioner. These sales are treated as sales to
consumers.
● SF: Gallons sold directly to consumers (including railroads for non-locomotive use), and gallons
disbursed for your own use, of dyed diesel fuel, of dyed diesel fuel blended with biodiesel, of
unblended biodiesel intended for blending with dyed diesel fuel, of heating fuels including kerosene.
Do not report the following transactions on this schedule type:
○ LPG/SF: Gallons subject to the $.23 per gallon tax.
○ LPG/SF: Gallons exported by your business.
○ LPG/SF: Gallons sold to licensed retailers, or to other suppliers or distributors for resale.
○ AVI/MVF: Aviation fuel or motor vehicle fuel transactions.
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