section .0200 – north carolina fuel purchases

17 NCAC 12A .0201         Receipt or invoice requirements to obtain credit for retail fuel purchases

(a)  To obtain credit for retail tax-paid purchases for a motor carrier licensed pursuant to G.S. 105-449.47, the motor carrier shall retain a receipt or invoice that establishes the purchases and payment of the tax. Examples of receipts or invoices include a credit card receipt, a microfilm or microfiche copy of the receipt or invoice, an automated vendor generated invoice or transaction list, or a computer image of the receipt or invoice. Prepaid receipts or invoices shall not be used to obtain credit for retail tax-paid purchases.

(b)  North Carolina retail fuel purchase receipts or invoices used by a motor carrier to obtain credit for retail tax-paid purchases shall contain the following information:

(1)           the date of purchase;

(2)           the name and address of the seller;

(3)           the number of gallons purchased;

(4)           the type of fuel purchased;

(5)           the price per gallon or total sales amount;

(6)           a vehicle number, equipment number, or other identifier of the vehicle or equipment into which the fuel was placed;

(7)           the vehicle license plate number and the state that issued the plate for the vehicle into which the fuel was placed; and

(8)           the purchaser's name. In the case of a leased vehicle, either the lessee or the lessor may submit receipts or invoices as the purchaser if the person who submits the receipts or invoices can establish a current lease agreement exists with the person required to file a return.

(c)  Separate retail fuel purchase receipts or invoices shall be maintained for motor fuel purchased for highway vehicle use, off-highway vehicle use, and equipment use.

(d)  Receipts or invoices used to obtain credit for retail fuel purchases shall be maintained for a period of at least four years.

History Note:        Authority G.S. 105‑262; 105‑449.39; 105-449.57;

Eff. January 1, 1983;

Amended Eff. October 1, 1991; February 1, 1990;

Recodified from 17 NCAC 09I .0201 Eff. November 1, 2002;

Amended Eff. August 1, 2003;

Readopted Eff. November 1, 2017.