Iowa Admin. Code r. 701-261.8 - [Effective 4/23/2025] Separate storage-bulk sales-highway use
(1) If a person is operating as an L.P.G.
dealer's or user's licensee and also makes bulk sales for nonhighway use, the
licensee must maintain separate storage for bulk sales and sales for highway
use.
(2) If any amount of L.P.G. in
a storage facility is used directly from bulk storage for highway purposes or
if the storage is connected to a device which is designed in such a way as to
be able to fuel motor vehicles, all fuel dispensed from the storage shall be
dispensed through licensed metered pumps.
(3) Tax is due on all fuel dispensed through
licensed metered pumps unless such fuel is exempt as evidenced by exemption
certificates.
This rule is intended to implement Iowa Code section 452A.8.
Notes
ARC 1805C, IAB 1/7/15, effective 2/11/15; ARC 6508C, IAB 9/7/22, effective 10/12/22
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