PURPOSE: This rule clarifies the licensing and reporting requirements for retail dealers of special fuel with one or multiple locations.

1. (1) Retail dealers may file a consolidated tax return and report multiple retail locations on the same report under one (1) license number only under the following conditions:

   1. (A) The combined inventory for all locations must be reported monthly on part (1) of form number DOR-591. The information on the report shall include:

      1. 1. The itemized report of pump meter

readings for each location must reflect the individual reading from each meter;

1. 2. The geographical location for each

retail facility shall be clearly indicated on the itemized report section; and

1. 3. The meter readings from all locations

must be combined in the summary of inventory information;

1. (B) Accurate pump meter readings must be used. Meters must be in proper working order and must be maintained and repaired as needed and in accordance with manufacturer’s instructions. Records of maintenance and repair must be maintained for a period of three (3) years as part of the records of the dealer open to inspection by the director; and
2. (C) All retail dealer locations reported by the dealer under one (1) license number must utilize and maintain as records for three (3) years invoices which contain the name of the retail dealer and his/her special fuel dealer’s license number. The retail dealer’s name and license number must correspond with that appearing on the dealer’s special fuel dealer’s license.

1. (2) In cases where the retail dealer is unable to report as provided in section (1), separate licenses must be obtained and separate monthly returns (DOR-591) filed for each location.

AUTHORITY: section 142.621, RSMo 1986. Original rule filed Feb. 16, 1988, effective May 12, 1988. 12CSR 10-7—REVENUE 12CSR 10-7—REVENUE