La. Admin. Code tit. 61, § I-3103 - Bonded Jobbers
A.
Wholesalers or Jobbers
1. A bona fide
wholesaler or jobber means any person, firm,
corporation or association of persons whose principal business is purchasing
gasoline or other motor fuels in bulk quantities from unrelated or unaffiliated
bonded manufacturers for subsequent sale to unrelated or unaffiliated retail
dealers and industrial or commercial consumers. There must be title transfers
from the manufacturer to the wholesaler or jobber and from the wholesaler or
jobber to the retail dealer and/or the industrial or commercial consumer. The
term bona fide wholesaler or jobber is not to be construed so as to include
consignees or commissioned agents who merely have custody of gasoline or other
motor fuels belonging to manufacturers.
R.S.
47:721(B)is not to be deemed
to include those who principally obtain gasoline and other motor fuels from
bonded manufacturers in bulk quantities and make deliveries directly to their
customers where no losses can occur.
2.R.S.
47:721(B)(1) is to be
construed as meaning that the wholesaler or jobber maintain a bulk plant in
Louisiana at which there are storage facilities of 30,000 gallons or more and
actually used for the storage of gasoline and other motor fuels.
B. The provisions of
R.S.
47:721(B) are not applicable
to bonded wholesalers or jobbers who obtain gasoline or other motor fuels
outside this state on a F.O.B. point of origin basis. Under these circumstances
a dealer as defined in 47:712 applies and the tax collectible under the
provisions of 47:721(A).
C. Bonded
Manufacturer. The term bonded manufacturer is deemed to be any
person, firm, corporation or association of persons who meet the definition of
a dealer as defined in 47:712, has posted a surety bond as required by 47:725
and files monthly motor fuels tax reports in accordance with 47:722.
D. Authorization to qualified wholesalers or
jobbers to make tax-free purchases from a manufacturer shall commence on the
first day of the month following the month in which a surety bond is received
and accepted.
Notes
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