La. Admin. Code tit. 61 § I-3103

Current through Register Vol. 50, No. 9, September 20, 2024

Section 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.

La. Admin. Code tit. 61, § I-3103

Adopted by the Department of Revenue and Taxation, Petroleum, Beverage, and Tobacco Tax Section, August 1972.

AUTHORITY NOTE: Adopted in accordance with R.S. 47:721.