Minnesota Sales And Use Tax Instruction Booklet - Minnesota Department Of Revenue (Page 2 of 4) in pdf

Getting a license

After you get your license

You’re a Bulk Purchaser if you

All distributors, special fuel dealers, and

bulk purchasers, including those located

are:

You will receive a license certificate in the

outside Minnesota, must be licensed before

• A person not principally engaged in buy-

mail. Please retain this license in a secure

they acquire tax liability in Minnesota.

ing and selling petroleum products or

location and have it available upon request.

combustible gases who receives special

Licenses are not transferable to another

You’re a Motor Fuel Distributor if you:

fuel for storage and subsequent delivery

person or another business entity.

• Receive petroleum products in Min-

into the supply tank of an air craft or a

nesota that are consigned to you from

Your license may be revoked or suspended

licensed motor vehicle operated by the

a terminal or refinery for storage and

should you fail to meet any requirements.

person. (296A.01 subd. 9)

subsequent distribution by tank car or

You will receive written notice prior to revo-

tank truck.

• Typically, a person using LPG, CNG,

cation or suspension of your license.

or LNG as a motor fuel who gets these

• Produce, manufacture or refine petro-

products from a tax-free source.

Renewing your license

leum products (including ethanol and/or

biodiesel products) in Minnesota.

The above mentioned criteria are sum-

All motor fuel tax returns and liabilities

marized guidelines. Please see Minnesota

must be filed and paid in full prior to us

• Import petroleum products into Minne-

Statute 296A.01 for further explanations.

granting the renewal of your license. A

sota by boat, barge or pipeline for storage

license renewal application must be com-

and subsequent delivery.

Applying for a license

pleted and an updated or current financial

• Hold a license and perform a function in

statement (certified preferred; not required

To apply for a license, fill out the attached

an adjoining state equivalent to that of a

for government agencies and individual

license application. Annual Distributor

distributor under Minnesota Law.

bulk purchaser licenses) must be provided.

licenses are valid July 1 through June 30.

If the financial statement does not meet our

Annual Special Fuel dealer licenses are valid

You’re a Special Fuel Dealer if

minimum requirements, a new bond must

December 1 through November 30. Licens-

you are:

be provided on your behalf. License renewal

es may be issued mid-year but will expire at

applications must also include the applica-

• A state or local government agency.

year-end according to the license type.

tion fee of $25 via e-Services.

• Selling LPG, CNG or LNG for use as a

All license applications must include a cur-

Licenses may not be renewed for taxpayers

motor fuel.

rent financial statement (certified preferred;

that have experienced any of the following

not required for government agencies

• Selling or using jet fuel for aviation

situations: NSF payments, late returns or

and individual bulk purchaser licenses)

purposes.

late payments.

and a $25 application fee. All new appli-

cants will be required to furnish a bond

for a minimum of one full license period.

Minimum bond amounts are set at $3,000

for a Distributor License and $1,000 for a

Special Fuel Dealer. No bond is required for

individual bulk purchaser licenses.

Minnesota Sales And Use Tax Instruction Booklet - Minnesota Department Of Revenue Page 2

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