Motor Fuel Tax Schedules And Reports Instruction Page 9
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43► Use the bill of lading number whenever possible.
► When a bill of lading number does not apply, use an invoice number or a delivery ticket number.
► The document number should be from the same document the transaction date is taken from.
► The document number you use must match the document number used by the seller on the
disbursement schedule. You may need to coordinate this information with the seller.
● Enter the word “SUM” if you are an importer summarizing direct consumer sale imports on schedule
type 3.
● Enter the word “SUM” if you are a distributor summarizing transfers to aviation fuel from motor
vehicle fuel or special fuel.
(9) Net Gallons
Mandatory – for EDI fi ling
Optional, if unknown, – for EXCEL or paper fi ling
● Enter the net (temperature adjusted) gallons received.
(10) Gross Gallons
Mandatory
● Enter the gross gallons received.
(11) Billed Gallons
Optional
● Enter the number of gallons for which you were billed by the seller.
SCHEDULES OF GALLONS DISBURSED
The use of these schedules varies between the tax types. The following is a list of the schedule types as
they are used to report fuel sold, used, or exported, for each specifi c tax type.
Aviation Fuel:
5
- Gallons sold to retailers for resale – ND $.08 per gallon taxable
5Q - Gallons sold to consumers, or used – ND $.08 per gallon 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)
10G - Gallons sold out of tax-paid inventory
Liquefi ed Petroleum Gas:
5Q - Gallons sold to consumers, or used – ND $.23 per gallon taxable
5X - Gallons sold to consumers, or used – 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
Motor Vehicle Fuel:
5
- Gallons sold to retailers for resale – ND taxable – loss allowance passed on
5A - Gallons sold to retailers for resale – ND taxable – loss allowance NOT passed on
5Q - Gallons sold to consumers, or used – ND 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
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