Form 82-053 - Retailers Motor Fuel Gallons Annual Report

Instructions for Retailers Motor Fuel Gallons Annual Report

Each retail dealer of fuel in Iowa is required to file a detailed report of the gallons of fuel they have sold during each calendar year.

This report is not a method of collecting tax. NO TAX IS DUE WITH THE REPORT. The report is designed only to gather

information which will allow the state to monitor whether income tax incentives are fulfilling their intended purpose (see

). The information obtained will be used to determine if those income tax

incentives need to be adjusted to meet the goal that alternative fuels replace 25% of all petroleum used in Iowa by January 1, 2020.

Period: Calendar year 2013.

retail. This includes E15, E20 and all other ethanol blends

from 15% to 69%.

Report Due Date: January 31, 2014.

Line 4 (E85): Enter gross gallons of gasoline blended with

Iowa License Number:

ethanol with a blend content of 70-85% ethanol. Report all

Enter either the Iowa license number issued by the Weights

ethanol blended gasoline sold with an ethanol portion of the

and Measures Division of the Iowa Department of

blend greater than 85%, as E85.

Agriculture for the pump(s) you have at this location or your

Iowa motor fuel tax eligible purchaser number. If you don’t

DIESEL/BIODIESEL

have either, leave this blank.

Line 5: Enter gross gallons of all clear diesel, including all

County Name: Enter name of the county in Iowa where the

biodiesel sold at retail from a metered pump or other device

fuel is sold.

where the sale is for final consumption.

Social Security Number: If the business is a sole

Line 6: Enter gross gallons of all dyed diesel, including all

proprietorship, enter the Social Security Number of the

biodiesel sold at retail from a metered pump or other device

owner.

where the sale is for final consumption.

Federal Employer ID Number: If the business is a

Note: Also include on lines 5 and 6, all gallons of other

partnership, corporation, or limited liability company, enter

products, such as kerosene, which are used to propel a

the FEIN.

vehicle.

Iowa Sales Tax Permit Number: Enter the Iowa retail sales

Line 7: Enter gross gallons of all fuel types: Add lines 1-6.

tax permit number for this location. Do not enter a

consolidated permit number. If this location does not have a

Part 2

sales tax permit number, please explain.

BIODIESEL

Part 1

All locations must complete lines 8, 9, & 10. If a location has

no biodiesel sales, enter zero on lines 8, 9, 10. Biodiesel

GASOLINE / GASOLINE BLENDS (E10, E15, E20, & E85)

must be reported as clear or dyed.

Amounts entered on lines 1 - 4 should include all retail sales

Biodiesel Blend - Lines 8a thru 8e and 9a thru 9e:

(gallons) from a metered pump or other device where the sale

is for final consumption.

Provide a detailed breakdown of gross gallons sold for each

type, with clear and dyed separately reported. If type sold is

Line 1: Enter gross gallons of all gasoline (non-ethanol

not B2, B5, B10 or B20, enter the blend percentage on line

blended) sold at retail. Report all ethanol blended gasoline

8e and line 9e (B____).

sold which is less than 10% ethanol as gasoline.

Line 8: Enter the total of lines 8a thru 8e. Note: Line 8 must

Line 2 (E10): Enter gross gallons of gasoline blended with

be equal to or less than line 5.

ethanol with a blend content of 10-14% ethanol sold at retail.

This includes E10 and all other ethanol blends from 10% to

Line 9: Enter the total of lines 9a thru 9e. Note: Line 9 must

14%.

be equal to or less than line 6.

Line 3 (E15/E20): Enter gross gallons of gasoline blended

Line 10: Enter total biodiesel gross gallons sold. Add lines 8

with ethanol with a blend content of 15-69% ethanol sold at

and 9.

BIOFUEL DISTRIBUTION PERCENTAGE

THIS SECTION IS FOR INFORMATION PURPOSES ONLY. It is designed for persons who want to compute their biofuel

distribution percentage. It is not part of the information required to be entered on the front of this form.

The percentage is calculated by adding the total pure ethanol gallons (part of lines 2, 3 and 4) and the total pure biodiesel (B100 or

B99.9) gallons (part of line 10), and dividing this sum by the total gasoline and gasoline blend gallons (lines

1 + 2 + 3 + 4).

Total Pure Ethanol Gallons

Total pure ethanol gallons are computed by multiplying the gasoline blend gallons sold on line 2, 3 or 4 by the appropriate ethanol

content percentage.

Example: 10,000 gallons of ethanol blended gasoline (E10) formulated with 10% by volume ethanol results in a pure ethanol gallons

of 1,000.

Example: 10,000 gallons of ethanol blended gasoline (E15) formulated with 15% by volume ethanol results in a pure ethanol gallons

of 1,500.

Example: 10,000 gallons of ethanol blended gasoline (E85) formulated with 70 to 85% by volume ethanol results in a pure ethanol

gallons of 7,900. The ethanol percentage used for E85 is 79%, which is the average of the amount of ethanol contained in

E85 during warm and cold weather.

Total Pure Biodiesel Gallons

This computation is similar to the total pure ethanol gallons computation. Total pure biodiesel gallons are computed by multiplying

the biodiesel gallons sold on line 10 by the appropriate biodiesel (B100 or B99.9) content percentage.

Example: 10,000 gallons of biodiesel (B5) formulated with 5% by volume biodiesel results in a pure biodiesel gallons of 500.

Example: 10,000 gallons of biodiesel (B20) formulated with 20% by volume biodiesel results in a pure biodiesel gallons of 2,000.

82-053b (10/18/13)

Form 82-053 - Retailers Motor Fuel Gallons Annual Report - 2013 Page 2

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