Motor Fuel Tax Schedules And Reports Instruction Page 15
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43Schedule Type 8 –
Gallons sold to agencies of the U.S. Government – ND
tax-exempt (or tax credit taken)
Transactions must be detailed, unless indicated as an exception. All mandatory fi elds must have an entry.
Report the following transactions on this schedule type:
● AVI/LPG/MVF/SF: Gallons sold directly by your business to an agency of the United States
government, on which a ND fuel tax was not applied.
● AVI/LPG/MVF/SF: Gallons on which tax credits are claimed for previously reported tax-paid credit
card sales to an agency of the United States government.
► These transactions may be summarized; however, the detail must be provided to the Tax
Commissioner upon request.
► A negative adjusting entry for these same transactions must also be reported on the applicable
schedule 5Q or 5X.
● AVI/LPG/MVF/SF: Gallons sold directly by your business to an agency of the United States
government, on which you deducted the ND fuel tax from the agency’s bill after remitting the tax to
the Tax Commissioner. These transactions cover gallons previously reported as taxable on which you
are now claiming exemptions for purposes of obtaining a credit on previously remitted taxes.
NOTE: The Bureau of Indian Affairs (BIA), and the United States Postal Service are agencies of the
Federal government, and gallons of ND tax-exempt fuel sold directly to those agencies must be reported
on this schedule.
Do not report the following transactions on this schedule type:
○ AVI/LPG/MVF/SF: Gallons sold to an agency of the United States government, on which a ND fuel
tax was applied.
○ AVI/LPG/MVF/SF: Gallons sold to a consumer who will receive all or partial reimbursement
for the
cost from an agency of the United States government.
○ AVI/LPG/MVF/SF: Gallons sold to the ND National Guard when the cost is not billed directly to an
agency of the United States government.
Schedule Type 10 –
Gallons sold to Native Americans – ND tax-exempt
Transactions may be summarized. All mandatory fi elds must have an entry.
Report the following transactions on this schedule type:
● LPG/MVF/SF: Gallons sold directly to a Native American tribal agency on which a ND fuel tax was
not applied.
● LPG/MVF/SF: Gallons sold directly to an exempt Tribal school. (See the “Additional Information
Section” of these instructions for a list of tax-exempt and non-tax-exempt schools located in ND.)
● LPG/MVF/SF: Gallons of bulk delivery sold to Native American individuals on a North Dakota
Indian Reservation, on which a ND fuel tax was not applied.
NOTE: To be exempt from the ND tax, the individual must be an enrolled member of the Tribe on
whose reservation the sale is made and must reside on the reservation where the sale was made.
Do not report the following transactions on this schedule type:
○ Gallons sold to a Native American tribal agency, if a ND fuel tax was applied.
○ Gallons sold to Native American individuals, if a ND fuel tax was applied.
○ Gallons sold to Native American individuals who are not enrolled members of the Tribe on whose
Reservation the sale was made.
○ Gallons sold to Native American individuals who do not reside on the Reservation where the sale was
made.
○ Gallons sold to the Bureau of Indian Affairs (BIA) (see schedule type 8).
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