Minnesota Statutes 296A.04 – Special Fuel Dealer’s License; Requirements
Subdivision 1.Application and fee.
No person, except a licensed distributor, shall engage in the business of selling or delivering special fuel, upon which no tax has been imposed, as a special fuel dealer without having applied for and secured from the commissioner a special fuel dealer‘s license. The application shall be made in a form and manner prescribed by the commissioner and shall be accompanied by the payment of a $25 license fee. A special fuel dealer’s license shall be issued to any responsible person qualifying as a special fuel dealer who makes proper application. The license shall be displayed in a conspicuous manner in the place of business and shall expire annually on November 30.
Subd. 1a.Issuance and renewal of license.
Terms Used In Minnesota Statutes 296A.04
- Aircraft: means any contrivance, now or hereafter invented, used or designed for navigation of or flight in the air. See Minnesota Statutes 296A.01
- Bulk purchaser: means any person not principally engaged in buying and selling petroleum products or combustible gases who receives special fuel for storage and subsequent delivery into the supply tank of an aircraft or a licensed motor vehicle operated by the person. See Minnesota Statutes 296A.01
- Commissioner: means the commissioner of revenue. See Minnesota Statutes 296A.01
- Dealer: means any person, except a distributor, engaged in the business of buying and selling gasoline and other petroleum products in this state. See Minnesota Statutes 296A.01
- Distributor: means any person who (1) receives petroleum products in this state for storage and subsequent distribution by tank car or tank truck or both, (2) produces, manufactures, or refines petroleum products in this state, or (3) imports petroleum products into this state via boat, barge, or pipeline for storage and subsequent delivery at or further transportation from boat, barge, or pipe line terminals in this state. See Minnesota Statutes 296A.01
- Licensed motor vehicle: means (1) any vehicle subject to a motor vehicle registration in which the power is produced with any fuel in an internal combustion engine, and (2) any motor vehicle not subject to a motor vehicle registration on which is mounted a corn shelling, feed grinding, well drilling, or sawing machine. See Minnesota Statutes 296A.01
- Person: means any individual, firm, trust, estate, partnership, association, cooperative association, joint stock company or corporation, public or private, or any representative appointed by order of any court; or an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform any act prescribed by this chapter. See Minnesota Statutes 296A.01
- Special fuel: means :
(1) all combustible gases and liquid petroleum products or substitutes including undyed diesel fuel, except gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline which are delivered into the supply tank of a licensed motor vehicle or into storage tanks maintained by an owner or operator of a licensed motor vehicle as a source of supply for such vehicle;
(2) all combustible gases and liquid petroleum products or substitutes, except gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline, when delivered to a licensed special fuel dealer or to the retail service station storage of a distributor who has elected to pay the special fuel excise tax as provided in this chapter;
(3) all combustible gases and liquid petroleum products or substitutes, except gasoline, which are used as aviation fuel; or
(4) dyed fuel that is being used illegally in a licensed motor vehicle. See Minnesota Statutes 296A.01
- Special fuel dealer: means any person engaged in the business of selling and delivering special fuel into the supply tank of an aircraft or a licensed motor vehicle. See Minnesota Statutes 296A.01
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
Terms Used In Minnesota Statutes 296A.04
- Aircraft: means any contrivance, now or hereafter invented, used or designed for navigation of or flight in the air. See Minnesota Statutes 296A.01
- Bulk purchaser: means any person not principally engaged in buying and selling petroleum products or combustible gases who receives special fuel for storage and subsequent delivery into the supply tank of an aircraft or a licensed motor vehicle operated by the person. See Minnesota Statutes 296A.01
- Commissioner: means the commissioner of revenue. See Minnesota Statutes 296A.01
- Dealer: means any person, except a distributor, engaged in the business of buying and selling gasoline and other petroleum products in this state. See Minnesota Statutes 296A.01
- Distributor: means any person who (1) receives petroleum products in this state for storage and subsequent distribution by tank car or tank truck or both, (2) produces, manufactures, or refines petroleum products in this state, or (3) imports petroleum products into this state via boat, barge, or pipeline for storage and subsequent delivery at or further transportation from boat, barge, or pipe line terminals in this state. See Minnesota Statutes 296A.01
- Licensed motor vehicle: means (1) any vehicle subject to a motor vehicle registration in which the power is produced with any fuel in an internal combustion engine, and (2) any motor vehicle not subject to a motor vehicle registration on which is mounted a corn shelling, feed grinding, well drilling, or sawing machine. See Minnesota Statutes 296A.01
- Person: means any individual, firm, trust, estate, partnership, association, cooperative association, joint stock company or corporation, public or private, or any representative appointed by order of any court; or an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform any act prescribed by this chapter. See Minnesota Statutes 296A.01
- Special fuel: means :
(1) all combustible gases and liquid petroleum products or substitutes including undyed diesel fuel, except gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline which are delivered into the supply tank of a licensed motor vehicle or into storage tanks maintained by an owner or operator of a licensed motor vehicle as a source of supply for such vehicle;
(2) all combustible gases and liquid petroleum products or substitutes, except gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline, when delivered to a licensed special fuel dealer or to the retail service station storage of a distributor who has elected to pay the special fuel excise tax as provided in this chapter;
(3) all combustible gases and liquid petroleum products or substitutes, except gasoline, which are used as aviation fuel; or
(4) dyed fuel that is being used illegally in a licensed motor vehicle. See Minnesota Statutes 296A.01
- Special fuel dealer: means any person engaged in the business of selling and delivering special fuel into the supply tank of an aircraft or a licensed motor vehicle. See Minnesota Statutes 296A.01
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
The provisions of section 296A.03, subdivision 2, paragraph (c), apply to special fuel dealers.
Subd. 2.
MS 2018 [Repealed, 1Sp2019 c 6 art 11 s 20]
Subd. 3.Sales ticket.
A sales ticket shall be issued for each delivery of special fuel to a special fuel dealer or bulk purchaser. A sales ticket shall also be issued for each delivery into the supply tank of an aircraft or a licensed motor vehicle, if so requested by the purchaser. The person who delivers the special fuel shall issue the sales ticket and shall show on the ticket the name and address of the purchaser, date of sale, number of gallons, price per gallon, amount of tax, and total amount of sale.
Subd. 4.Accumulating meter.
Every special fuel dealer shall make all withdrawals of special fuel, except liquefied petroleum gas, through an accumulating meter in working order, which shall be provided by such dealer. Whenever a licensed special fuel dealer fails to comply with the provisions of this subdivision or any rules of the commissioner pertinent thereto, the license issued to such dealer under subdivision 1 may be revoked by the commissioner.
Subd. 5.Surrender of license.
A special fuel dealer who discontinues, sells, or disposes of the business in any manner, at any time, shall surrender the special fuel dealer’s license at the commissioner’s office in St. Paul, Minnesota.