(1) Supplier-nexus.
a. The fuel tax liability for a supplier is
computed by multiplying the per gallon fuel tax rate by the total number of
invoiced gallons of motor fuel or undyed special fuel withdrawn from the
terminal by the supplier within the state or by the supplier with an Iowa nexus
from a terminal outside the state during the preceding calendar month, less
deductions for fuel exported in the case of in-state withdrawals and the
distribution allowance provided for in Iowa Code section
452A.5.
Tax shall not be paid when the sale of ethanol occurs within
a terminal from an ethanol manufacturer to a licensed supplier. The tax shall
be paid by the licensed supplier when the invoiced gross gallonage of the
ethanol or the ethanol part of the ethanol blended gasoline is withdrawn from a
terminal for delivery in this state. This makes the licensed supplier
responsible for the tax on both the ethanol and the gasoline portions of the
ethanol blended gasoline and for the reporting and accounting of this fuel as
ethanol blended gasoline on the supplier report.
b. If fuel is withdrawn by a supplier with no
nexus in Iowa, but who voluntarily agrees to collect and report the tax, from a
terminal outside of Iowa for importation into Iowa, the tax liability is
computed in the same manner as in paragraph "a" with the
exception that no deduction is allowable for exports.
(2) The fuel tax liability for a restrictive
supplier is to be computed by multiplying the per gallon fuel tax rate by the
total number of invoiced gallons of motor fuel or undyed special fuel imported
into Iowa during the preceding calendar month.
(3) The fuel tax liability for an importer is
computed by multiplying the per gallon fuel tax rate by the total number of
invoiced gallons of motor fuel or undyed special fuel imported into Iowa during
the applicable reporting period.
(4) The tax liability for a nonlicensee is
computed the same as a restrictive supplier. If motor fuel or undyed special
fuel is exported from this state with no tax paid and subsequently returned to
this state because all or a portion of it was not delivered where destined, the
tax must be paid to the department by the nonlicensee.
All gallon entries on the return for determining the tax
liability must be rounded to the nearest whole number.
This rule is intended to implement Iowa Code section
452A.3 as amended by 2001 Iowa
Acts, House File 736, and sections
452A.5,
452A.8, and
452A.9.
Notes
Iowa Code r.
701-260.5
ARC 5842C, IAB
8/11/21, effective 9/15/21; ARC
6508C, IAB 9/7/22, effective 10/12/22
Adopted by
IAB
March 19, 2025/Volume XLVII, Number 19, effective
4/23/2025
