Motor Fuel Bulk Plant Exporter Return Instructions Page 2
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2Gas-1239 Instructions, Page 2, Web, 1-04
Gas-1239ES - Schedule of Exports
The following schedule types provide detail in support of the amounts shown as exports on the return. The requirement for
reporting each export of motor fuel product is dependent on the export schedule type. Please review the export schedule types
defined below for information on the level of transaction reporting detail required for motor fuel products.
Schedule Type
Enter one of the following export schedule types together with the appropriate product type. A separate schedule type is
required for each product type being reported.
7E
Untaxed gallons exported to ____________
7F
Tax-paid gallons exported to ____________
Identifying Information
Legal Name, Account Number, Schedule Type, Product Type, and Month/Year of Return
Complete the information at the top of each schedule showing the exporter legal name as shown on the face of the return, FEIN
or SSN, schedule type, product type and month/year of the return.
Column Instructions
Columns 1 & 2: Carrier - Enter the name and account number of the company that transported the product.
Column 3:
No entry required
Column 4:
Point of Destination - Enter the location the product was transported to. Enter the city and state of
destination. Use the standard state abbreviation to identify the point of destination.
Column 5:
Not Required for North Carolina Reporting Purposes
Columns 6 & 7: Purchaser - Enter the name and account number of the company to which the product was sold.
Column 8:
Date Shipped - Enter the date the product was shipped.
Column 9:
Document Number - Enter the identifying number from the manifest issued at the terminal when product
is removed over the rack. In the case of bulk plant removals, it is the withdrawal invoice number.
Column 10:
Not Required for North Carolina Reporting Purposes
Column 11:
Not Required for North Carolina Reporting Purposes
Column 12:
Billed Gallons - Enter the number of gallons that were billed on the invoice to the customer. Provide a
grand total for Column 12 for each product type.
Schedule 7E - Untaxed gallons exported
Distributors who export untaxed motor fuel from a North Carolina bulk plant are required to complete and include this schedule
with their Motor Fuels Importer Return. Untaxed products at a bulk plant include racing fuel (gasoline) and dyed diesel
(including dyed biodiesel). Complete the requested information for every column on this schedule summarizing the information
by the purchaser name. List all purchasers in alphabetical order. Complete a separate schedule for each product type.
The total from this schedule is carried to Line 1 of the Gas 1239 return.
Schedule 7F - Tax-paid gallons exported
Distributors who export gasoline (including gasohol, alcohol, ethanol, and methanol), diesel (including biodiesel), kerosene, jet
fuel or aviation gasoline from a bulk plant are required to complete and include this schedule with their Motor Fuel Bulk Plant
Exporter Return. Complete the requested information for every column on this schedule summarizing the information by the
purchaser name. List all purchasers in alphabetical order. Complete a separate schedule for each product type.
The total from this schedule is carried to Line 2 of the Gas 1239 return.
MAIL TO:
North Carolina Department of Revenue
QUESTIONS:
Motor Fuels Tax Division
Contact the Motor Fuels Tax Division at:
Post Office Box 25000
Telephone Number
(919) 733-3409
Raleigh, North Carolina 27640-0950
Fax Number
(919) 733-8654
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