Motor Fuel Tax Schedules And Reports Instruction (Page 17 of 43) in pdf

(1) Carrier Name

Mandatory

● Enter the business name of your own carrier, or of the common or contract carrier, that transported the

fuel.

● Enter your own business name, the word “carrier,” or the letters “NA” (for not applicable), to report

summarized transactions where permitted.

● Enter your own business name, the word “carrier,” or the letters “NA” (for not applicable), to report a

transfer from motor vehicle fuel or special fuel to aviation fuel on a schedule type 6.

(2) Carrier FEIN

Optional

● This ﬁ eld may be left blank; or

● Enter the Federal Employer Identiﬁ cation Number (FEIN) of the carrier listed in column (1); or

● Enter 999999999 (9 nines) as a generic number.

NOTE: There is no state-assigned sufﬁ x for carrier FEIN’s.

(3) Mode

Mandatory

● For detailed transactions, enter the applicable code from the ﬁ rst ﬁ ve on the list provided on the form.

● For summarized transactions, enter the applicable CE for “summary” or GS for “gas station.”

NOTE: The GS code should be used only to report your retail pump sales. It is preferable to have

you report the retail pump sales as a separate line item; however, those sales may be added to the CE

“summary” transactions.

(4) Point of Origin

Mandatory

The point of origin is where the fuel was acquired. This could be, but is not limited to:

► The location of a pipeline terminal;

► The location of a bulk storage facility; or

► The location of the seller’s business.

● Enter the terminal code if disbursed at a pipeline terminal.

● Enter the city (optional) and state (mandatory) where the fuel was disbursed, If NOT disbursed at a

pipeline terminal.

● Enter the city of your business (optional) and ND for the state (mandatory) for summarized

transactions.

NOTE: If you are using Excel, note that there are separate ﬁ elds for the city, state, and a terminal (TCN)

code. Do not enter both a terminal code and the city/state information.

(4) Point of Destination

Mandatory

The point of destination is where the fuel technically comes to rest. This could be, but is not limited to:

► The location of a pipeline terminal;

► The location of a bulk storage facility; or

► The location of the purchaser.

● Enter the terminal code if the destination is a pipeline terminal.

● Enter the city (optional) and state (mandatory) to which the fuel is destined for storage or delivery if

the destination is NOT a pipeline terminal.

● Enter the city of your business (optional) and ND for the state (mandatory) for summarized

transactions.

○ Do not enter “various” in this ﬁ eld.

NOTE: If you are using Excel, note that there are separate ﬁ elds for the city, state, and a terminal (TCN)

code. Do not enter both a terminal code and the city/state information.

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Motor Fuel Tax Schedules And Reports Instruction Page 17

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