Iowa Admin. Code r. 701-261.9 - [Effective 4/23/2025] Combined storage-bulk sales-highway sales or use
(1)
Generally. If a person
is operating as an L.P.G. dealer's or user's licensee, L.P.G. may be dispensed
for bulk nontaxable sales and for taxable highway sales from the same storage
if, and only if, the following requirements are complied with:
a. All pumps that are of such a design to be
able to fuel motor vehicles must be licensed, sealed, metered, and inspected as
provided in rule 701-261.3 (452A).
b. All fuel passing through the pumps is
taxed unless supported by exemption certificates.
c. All pumps that are not licensed, sealed,
metered, and inspected are of such a design that it is impossible to use them
to place fuel into the fuel supply tank of a motor vehicle.
d. Accurate records are kept showing all
purchases of fuel and all nontaxable bulk sales of fuel.
(2)
Presumption. All L.P.G.
placed in this combined storage is presumed to be for highway use and taxable
unless supported by exemption certificates (for fuel passing through the
licensed pumps) or detailed records showing bulk sales for nonhighway use or to
other users or dealers (for fuel passing through the nonlicensed
pumps).
(3)
Separate
storage. If at any time the licensee fails to comply with the
requirements of this rule, separate storage for taxable sales and nontaxable
bulk sales will be required under rule
701-261.8 (452A).
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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