Idaho Admin. Code r. 35.01.05.150

Current through September 2, 2024

Section 35.01.05.150 - FUEL SALE DOCUMENTATION REQUIRED

Section 63-2429, Idaho Code

01.Retail Sales Invoices for Delivered, Bulk Plant, and Station Sales. Any distributor who sells motor fuels and other petroleum products in this state must issue an original invoice to the purchaser; provided, however, that when sales are accounted for on a monthly basis the invoices may be issued to the purchaser at the time of billing. All sales invoices (including a credit card receipt used as a sales invoice) for motor fuels and other petroleum products sold at retail stations, bulk plants, or delivered to the customer's location must contain the following:

a. A preprinted identification number, except when invoices are automatically assigned a unique identification number by a computer or similar machine when issued;

b. Name and address of the distributor;

c. Name of the purchaser;

d. Date of sale or delivery;

e. Type of fuel;

f. Gallons invoiced - reported as required in Section 130 of these rules;

g. Price per gallon and total amount charged. When taxable motor fuels products are sold, at least one (1) of the following must be used to establish that the Idaho State fuels tax has been charged:

i. The amount of Idaho State fuels tax;

ii. The rate of Idaho State fuels tax; or

iii. A statement that the Idaho State fuels tax is included in the price.

h. Delivered sales invoices must also contain the purchaser's address along with the origin and destination of the motor fuels and other petroleum products.

i. The sales invoice will contain double-faced carbons on the original of the first copy, unless invoices are automatically prepared by a computer or similar machine when issued.

02.Correcting Sales Invoice Errors. When an original invoice is issued containing incorrect information, it may be canceled by a credit invoice and cross-referenced to all copies of the invoice covering the transaction being corrected. If a second sales invoice is issued, it will show the date and serial number of the original invoice and that the second invoice is in replacement or correction.

03.Disallowing Tax-Paid Credit. Not including all the above documentation will result in an invalid sales invoice for a tax-paid fuel claim by the distributor's customer.

04.Documentation Requirements for Dyed Diesel Fuel. The state of Idaho is following the Internal Revenue Service requirements for sales of dyed diesel fuel. The Internal Revenue Code requires that a notice stating "Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use" must be:

a. Provided by the terminal operator to any person who receives dyed diesel fuel at a terminal rack of that operator; and

b. Provided by any seller of dyed diesel fuel to the buyer if the fuel is located outside the bulk transfer/ terminal system and is not sold from a posted retail pump; and

c. Posted by a seller on any retail pump where the dyed diesel fuel is sold for use by the buyer.

d. The documentation notice found in this rule must be provided at the time of removal or sale and must appear on shipping papers, bills of lading, and sales invoices accompanying the sale or removal of the fuel. Any person who does not provide or post the required notice is presumed to know that the fuel is used for a taxable use and is subject to penalties imposed by the Internal Revenue Service.

Idaho Admin. Code r. 35.01.05.150

Effective March 31, 2022