Form Rv-F1400801 - Purchases/sales Or Other Use printable pdf download

For additional information, contact the Taxpayer Services Division in one of our Department of Revenue Offices:

Memphis

Chattanooga

Jackson

Johnson City

Knoxville

Nashville

(901) 213-1400

(615) 253-0600

(423) 634-6266

(731) 423-5747

(423) 854-5321

(865) 594-6100

Room 405 B

204 High Point Drive

3150 Appling Road

3rd Floor

Suite 350

Room 606

Lowell Thomas Building

State Office Building

Bartlett, TN

Andrew Jackson Building

State Office Building

540 McCallie Avenue

225 Martin Luther King Blvd.

531 Henley Street

500 Deaderick Street

Tennessee residents can also call our statewide toll free number at 1-800-342-1003.

Out-of-state callers must dial (615) 253-0600.

BLENDER’S RETURN

Any person engaged in business in Tennessee as a blender must first obtain a blender’s license. Each person blending untaxed materials

(including blendstocks and additives) with taxable petroleum products (on which taxes and fees have already been paid or accrued) must remit

the taxes and fees due on the previously untaxed volumes. If the blending process alters the ASTM specifications of the blended product, then

applicable taxes and fees shall apply to the altered product.

A person licensed as a blender must file monthly and report the amount of any untaxed petroleum products, blend stocks, or additives blended

in Tennessee and pay all taxes and fees which have not been previously paid. The return is due on or before the twentieth (20th) day of the

month following the month of activity. Supporting schedules are required for purchases (Line 2) and sales or other use (Line 4). Identify each

schedule according to the tax month, the return line, the column number (I, II, or III) and the product.

RETURN INSTRUCTIONS:

Generally, the blender will report either a diesel product on A lines or a gasoline product on B lines.

The return provides three columns which should be considered and completed separately.

Column I:

For all lines, complete the column giving the gallon amounts of unblended, tax paid product(s).

Column II:

For all lines, complete the column giving the gallon amounts of untaxed product(s). Untaxed products may include, but

are not limited to, chemicals, substandard or variant grades of product, or previously untaxed product which may be

used as a blending stock.

Column III: For all lines (except Line 2), complete the column by providing the gallons of tax paid blended product.

Line Instructions:

Inventory, purchases, and uses are reported on Lines 1 through 5.

Line No.

Description:

Line 1

Beginning Inventory. Enter the total beginning inventory for each column.

Line 2.

Purchases. For Column I and Column II only, complete a separate and detailed supporting schedule. Bring the total gallons

forward to Line 2 from schedule.

Line 3.

Used in blending. Enter the gallons used in the reporting period for each column.

Line 4.

Other use or sale. Provide a supporting schedule of any gallons reported as sold or used in any manner other than for

blending (Column I & II) or for the sale or use of blended product (Column III).

Line 5.

Ending Inventory. Enter the total ending inventory for each column.

Computation of Taxes and Fees.

The blender uses Lines 6 through 16 to report the gallons currently subject to tax and to calculate the amount due with the return. Two columns

are provided to separate the tax identity of the blended product. Enter gallons in either the Gasoline or Fuels Other than Gasoline column.

Line No.

Description:

Line 6.

Gallons subject to taxes and fees. These gallons will usually come from Line 3, Column II. However, any commingled product

entered in Column I on which Diesel Tax or Gasoline Tax is due must be included in Line 6 gallons.

Line 7.

Diesel Tax due. Gallons from Line 3 A, Column II. If the end product is fuel other than gasoline and the Diesel Tax is due, enter

the gallons from Line 6 times the rate from Line 7.

Line 8.

Gasoline Tax due. Gallons from Line 3 B, Column II. If the product is gasoline, or gasoline substitutes, and the Gasoline Tax

is due, enter the gallons from Line 6 times the rate from Line 8.

Line 9.

Special Tax due. Gallons from Line 3, Column II. If the product from Line 6 has not been subject to Special Tax, enter the

gallons from Line 6 times the rate from Line 9.

Line 10.

Environmental Assurance Fee due. Gallons from Line 3, Column II. If the product from Line 6 has not been subject to Special

Tax, enter the gallons from Line 6 times the rate from Line 10.

Line 11.

Net Tax Due. Add lines 7, 8, 9, and 10 for each type of product.

Line 12.

Total taxes and fees. Add any amounts from Line 11 for both types of product.

Form Rv-F1400801 - Purchases/sales Or Other Use

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