Current through Register Vol. 54, No. 45, November 9, 2024
Section 305.1 - RequirementsA licensed dealer-user shall keep complete and accurate records of tax paid or tax free fuels received within this Commonwealth from any and all sources. Fuels include diesel fuel, fuel oil, kerosene, tractor fuels, jet fuels, liquefied gases, but not gasoline. Records shall be kept of the following operations and retained for at least 2 years; failure on the part of a dealer-user to comply with the act and this subpart shall result in suspension or revocation of dealer-user licenses:
(1) A physical inventory shall be taken of fuels on hand at the start of business on the first day of each month. A record shall be kept of tank measurements and the gallons, as per calibration charts which are required to be in dealer-user possession for each storage facility.(2) A record of fuels received shall be kept showing the gallons received, date, name of supplier and address. Purchase invoices and the like shall be available to cover all receipts.(3) A record shall be kept of all taxable or nontaxable fuels sold or used. Serially numbered sales tickets of unlimited sequence bearing dealer-user printed name and address shall be made out for each withdrawal showing date, customer name and address, gallons used, sold or delivered. Tickets shall be prepared, at least in duplicate, one copy given to the customer and the other copy retained in files in numerical order. Tickets shall be accounted for and the fuel use tax shall be shown separately on all that cover taxable sales or use of fuels. Tickets covering disbursements of fuels not subject to the fuel use tax shall bear an explanation of the use. Tax will be collected on fuels delivered to customers, including other licensed dealer-users, by the dealer-user delivering or placing the fuel into fuel supply tanks of motor vehicles. In no event shall it be permissible to collect the fuel use tax on fuels delivered to customers in any other manner.(4) A daily record shall be kept of meter readings of pumps dispensing fuels. Fuels metered, as well as any nonmetered gallons, shall be properly accounted for and supported by serially numbered sales tickets.(5) A stock control shall be prepared for each calendar month showing opening physical inventory, receipts, closing physical inventory, consumption, disbursements and stock losses or gains.(6) An adequate record of cash received and paid out shall be kept for the normal conduct of the business covered.The provisions of these §§ 305.11-305.15 adopted November 3, 1978, 8 Pa.B. 3036, unless otherwise noted.