Fillable Form 06-168-A - Texas Fuels Tax Report (Page 4 of 4) in pdf

Form 06-168-B(Back)(Rev.8-11/6)

INSTRUCTIONS FOR COMPLETING

TEXAS FUELS TAX REPORT--FOR 2004 AND LATER

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SPECIFIC INSTRUCTIONS

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Item 10 - Blenders, exporter/blenders, suppliers, permissive suppliers, distributors, distributor/aviation fuel dealers, importers or importer/dyed diesel fuel

bonded users enter blended gallons of gasoline or diesel fuel sold. Complete the "Texas Schedule of Blended Gallons Sold" (Form 06-152) to obtain the

necessary information for this item.

Item 11 - Suppliers or permissive suppliers enter gallons of gasoline or undyed diesel fuel sold to unlicensed purchasers in the bulk transfer/terminal

system (prior to 9-1-09). Complete the "Texas Schedule of Gallons sold to Unlicensed Entities in the Bulk Transfer/Terminal System - Tax Collected by

Supplier/Permissive Supplier" (Form 06-153) to obtain the necessary information for this item.

Item 12 - Suppliers or permissive suppliers enter gallons of gasoline or undyed diesel fuel sold by a supplier at a Texas terminal to a licensed distributor or

another supplier, and gallons of gasoline or undyed diesel fuel removed by a supplier from their inventory in a terminal for delivery to their company owned

bulk plants and retail stores. Supplier or permissive supplier enter gallons of gasoline or undyed diesel fuel removed from an out-of-state terminal destined

for delivery into Texas. Complete the "Texas Schedule of Gallons Removed from IRS Registered Terminal Including Deliveries to Company Owned Stores -

Tax Collected by Supplier/Permissive Supplier" (Form 06-154) to obtain the necessary information for this item.

Item 13 - Suppliers, permissive suppliers distributors or distributor/aviation fuel dealers enter gallons of dyed diesel fuel sold to a distributor, aviation fuel

dealer, supplier, permissive supplier or dyed diesel fuel bonded user. Permissive suppliers also enter gallons of dyed diesel fuel sold to a supplier

(permissive supplier acting as supplier) or distributor at an out-of-state terminal for delivery into Texas. Complete the "Texas Schedule of Gallons of Dyed

Diesel Fuel Sold Tax-Free to License Holders or Removed by Supplier from IRS Registered Terminal" (Form 06-155) for gasoline or diesel fuel to obtain the

necessary information for this item.

Item 14 - Suppliers or permissive suppliers enter gallons of aviation gasoline, gasoline, jet fuel or diesel fuel sold to an aviation fuel dealer or

distributor/aviation fuel dealer or gallons of gasoline, diesel fuel or aviation fuel removed from terminal by a supplier or permissive supplier for delivery to a

company operated airport servicing facility. Distributors and distributor/aviation fuel dealers enter tax-paid gallons delivered to a company operated airport

servicing facility and tax-paid gallons sold to licensed aviation fuel dealers on which a credit is claimed on line 26. Complete the "Texas Schedule of

Gallons Sold Tax-Free to Aviation Fuel Dealers" (Form 06-156) for gasoline or diesel fuel to obtain the necessary information for this item.

Item 15 - Exporters, exporter/blenders, suppliers, permissive suppliers, distributors, distributor/aviation fuel dealers importers or importer/dyed diesel fuel

bonded users enter gallons of gasoline or diesel fuel exported from Texas outside the bulk transfer/terminal system. Complete the "Texas Schedule of

Gallons Exported" (Form 06-157) for gasoline or diesel fuel to obtain the necessary information for this item.

Item 16 - Suppliers, permissive suppliers, distributors, or distributors/aviation fuel dealers enter gallons sold tax-free to suppliers, permissive suppliers,

distributors, distributor/aviation fuel dealers, importers, importer/dyed diesel fuel bonded users, exporters and exporter/blenders for export. Complete the

"Texas Schedule of Gallons Sold Tax-Free for Export" (Form 06-158) for gasoline or diesel fuel to obtain the necessary information for this item.

Item 17 - Any license holder enter gallons of gasoline or diesel fuel sold tax-free to the US Government, Texas public school district, companies providing

transportation services to a Texas public school district, Texas Volunteer Fire Department or Texas nonprofit telephone or electric cooperative. Complete

the "Texas Schedule of Gallons Sold Tax-Free to Exempt Entities" (Form 06-159) for gasoline or diesel fuel to obtain the necessary information for this item.

Item 18 - Suppliers, permissive suppliers, distributors, or distributor/aviation fuel dealers enter gallons of dyed diesel fuel sold tax-free on a signed

statement. Complete the "Schedule of Tax-Free Sales of Dyed Diesel Fuel on a Signed Statement" (Form 06-160) to obtain the necessary information for

this item.

Item 19 - Exempt sales include dyed kerosene delivered into the storage facility of a retail business for exclusive use in cooking, heating, lighting or similar

nonhighway use and dyed diesel fuel delivered directly into the fuel supply tank of off-highway equipment.

Item 20 - Enter number of gallons used in a taxable manner and gallons subject to backup tax (see section 162.103 for gasoline and 162.203 for diesel fuel).

Item 21 - Suppliers, permissive suppliers, distributors, distributor/aviation fuel dealers, exporters, exporter/blenders, importers or importer/dyed diesel fuel

bonded users enter gallons originally destined for Texas and reported as an import on return Item #5 or #6, but diverted to a state other than Texas, should

be reported in brackets [ ] as a minus. Gallons removed from a Texas terminal originally destined outside of Texas and reported as an export on return

Item #15, but diverted for delivery in Texas should be reported as a plus. Complete the "Texas Schedule of State Diversions" (Form 06-161) for gasoline or

diesel fuel to obtain the necessary information for this item.

Item 24 - Suppliers report gallons of gasoline or diesel fuel received in an IRS Registered Terminal on which the Texas tax had previously been paid. This

includes transfers from a bulk plant to a terminal or purchases from unlicensed suppliers in the bulk transfer/terminal system on which tax was previously

paid.

Item 25 - Refer to Rule 3.442. Enter the number of gallons of gasoline or diesel fuel on which tax was actually paid to the state on sales which have been

charged off LESS any payments or credits applied to that sale. Bad debt deductions can only be taken on sales made on or after August 1, 1984. NOTE: If

Item 25 plus Item 28 results in a credit, sign the return and the credit will be refunded directly to you. Refer to Rule 3.432 for an explanation of the time by

which to apply for a refund.

Item 26 - Enter the gallons sold tax-free on which the tax had previously been paid.

Item 27 - Enter tax-paid gallons lost by fire, theft or accident on which a credit or refund is requested. Attach a letter explaining how the loss occurred.

Item 28 - Enter the gallons used in a non-taxable manner, for example, off-highway equipment, on which the tax had previously been paid.

Item 30 - An allowance for handling may be deducted for the number of gallons on which the tax is timely paid.