Fillable Form Tc-364 - Special Fuel Supplier Tax Return (Page 2 of 2) in pdf

Special Fuel Supplier Tax Return Instructions

Definitions:

Line 7. Exchange Receipts. List all untaxed exchange receipts on form TC-364A,

Diesel Fuel

Schedule 2b and enter the total on this line.

means any liquid that is commonly or commercially known, offered for

Line 8. TOTAL DIESEL FUEL AVAILABLE (add lines 1 through 7 and enter the

sale, or used as a fuel in diesel engines. It includes any combustible liquid, by

total on this line)

whatever name the liquid may be known or sold, when the liquid is used in an

Line 9. Exports. List exports for sale in another state on form TC-364B, Schedule

internal combustion engine for the generation of power to operate a motor vehicle

7 and enter the total gallons of diesel fuel exported from Utah on this line. (Do not

upon the highway, except fuel that is taxed as Motor Fuel or Aviation Fuel under

include dyed diesel sales included in line 10 below.)

Utah Code 59-13.

Line 10. Dyed diesel sales. Enter total amount of dyed diesel sales from TC 364B,

Supplier

Schedule 6F.

(see Tax Bulletin 13-97)

Line 11. Exempt sales. This line applies to undyed diesel fuel sold to persons with

Supplier means any person who imports or acquires immediately upon importation

a Division of Air Quality exemption certificate issued for low sulphur diesel

into this state diesel fuel from out of state; produces, manufactures, refines, or

purchased for business use in machinery and equipment not registered and not

blends diesel fuel in this state; otherwise acquires for distribution or sale in Utah

required to be registered for highway use. List all these sales on TC-364B,

diesel fuel with respect to which there has been no previous taxable sale or use; or

Schedule 10a and enter total on this line.

is deemed to be the supplier in a two party exchange between terminal position

Line 12. Enter total gallons purchased with the Utah tax paid. (Same as line 6)

holders.

Line 13. Exchange Disbursements. List all untaxed exchange disbursements on

TC-364B, Schedule 10b and enter total on this line.

All suppliers must obtain a license from the Utah State Tax Commission and

Line 14. Enter actual ending inventory of diesel fuel for the month on this line.

provide a bond.

The number of gallons reported on this line becomes next month's Special Fuel

Who Must File

Supplier Tax Return beginning inventory on line 1. (Include both dyed and undyed

diesel inventory.)

Each supplier of diesel fuels must file this return to account for all diesel fuel

Line 15. TOTAL DEDUCTIONS (add lines 9 through 14 and enter the total on this

purchases and sales.

line.)

Line 16. Taxable gallons (subtract line 15 from line 8 and enter the result on this

Special fuel tax is collected and paid to the State of Utah by the supplier when

line.)

undyed diesel fuel is removed from any refinery or terminal, is blended or is

Line 17. Tax Rate. 1997 legislation increased the special fuel tax rate to 24.5 «

imported into the state for consumption, use, sale or storage. Note the four

cents per gallon beginning July 1, 1997. All beginning inventory, purchases, and

exceptions for collecting tax:

sales after midnight June 30, 1997 must be taxed using this tax rate.

Line 18. TAX DUE (multiply line 16 by 17 and enter the result on this line). Round

(1) Sale of dyed diesel fuel

to whole dollars.

(2) Sale to a Division of Air Quality State Implementation Plan

Line 19. FOR AMENDED RETURNS ONLY. On this line, enter the amount of

Exemption Certificate holder

credit for tax paid on the original tax return. If this is an amended return, check

(3) Sale directly exported after removal from a terminal

the AMENDED box below the name and address field and enter the period being

(4) Transfers of diesel fuel between terminals or refineries pursuant to an

amended in the "Tax period" field.

exchange agreement.

Line 20. If you want the Tax Commission to calculate applicable penalty and

Invoices

interest, skip this line and complete line 21. If you would like to calculate penalty

and interest, you may do so. Interest will be assessed at the rate prescribed by law

The supplier must retain a copy of each sales invoice and must be able to account

from the original due date until paid in full. For interest information, taxpayers may

for each delivery made. The seller of fuel has the burden of proof to account for all

request Applicable Interest Rates, form TC-15 by calling or writing the Utah State

tax exempt sales. During an audit by the Tax Commission, if the seller is unable to

Tax Commission. Failure to file a return and/or pay the amount due are subject to

produce an acceptable invoice (or other acceptable evidence) for each exempt sale,

penalties.

the sale will be considered taxable and the tax will be assessed to the supplier.

Line 21. NET DUE (add lines 18 and 20) and enter the total in this line. Round to

Return Instructions

whole dollars. (If this is an AMENDED return, first subtract line 19 from line 18 - for

taxes previously paid; then add line 20 to the result and enter on this line.)

Line 1. Enter beginning inventory of diesel fuel for the month. This must be the

actual beginning inventory figure. It should agree with line 14 of the previous

Make check or money order payable to the Utah State Tax Commission and enter

month's Special Fuel Supplier Tax Return. (Include both dyed and undyed diesel

that amount in the Amount Paid box on the coupon at the bottom of the tax

inventory.)

return. Do not send cash. Do not staple the check to the coupon. Do not

Line 2. Enter the total amount of diesel fuel manufactured or compounded during

separate the coupon - keep attached. Send the entire form, including the coupon

the month.

and payment to Special Fuel Supplier Tax Return, Utah State Tax Commission, 210

Line 3. Dyed diesel purchases. Enter the total amount of dyed diesel fuel

North 1950 West, Salt Lake City, Utah 84134-0500. If you have questions, please

purchases for the month from TC- 364A, Schedule 2a.

call (801) 297-2200 or (800) 662-4335 if outside the Salt Lake City area.

Line 4. Blend Products. List all purchases of products used to blend with diesel

fuels on form TC-364A, Schedule 2c. Enter the total amount of blend products on

this line.

Special Fuel Supplier Tax Returns must be filed, even if no tax is due.

Line 5. Imports. List all imports to Utah on form TC-364A, Schedule 3 and enter

the total gallons of diesel fuel imported to Utah on this line. Do not include dyed

diesel fuel purchases reported on line 3 above.

Line 6. List all purchases of diesel fuel for which Utah tax has been paid on form

TC-364A, Schedule 1 and enter the total gallons of Utah tax paid purchases of

diesel fuel on this line and on line 12.

364I.FRM 4/99

Form Tc-364 - Special Fuel Supplier Tax Return Page 2

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