(a) Each person engaged in business in this state as a supplier shall first obtain a supplier’s license. The fee for a supplier’s license is two hundred dollars ($200). A supplier engaged in business in this state will be deemed a permissive supplier with respect to its transactions outside of this state and will have all of the responsibilities and obligations applicable to a permissive supplier as covered in this article.

Terms Used In Alabama Code 40-17-332

  • AVIATION FUEL: Aviation gasoline or aviation jet fuel. See Alabama Code 40-17-322
  • blender: A person who produces blended motor fuel outside the bulk transfer/terminal system. See Alabama Code 40-17-322
  • department: The Alabama Department of Revenue. See Alabama Code 40-17-322
  • distributor: A person who acquires motor fuel from a supplier in this state for subsequent sale. See Alabama Code 40-17-322
  • exporter: A person who exports motor fuel. See Alabama Code 40-17-322
  • importer: A person who imports motor fuel into this state. See Alabama Code 40-17-322
  • IN THIS STATE: The area within the borders of Alabama, including all territory within the borders of Alabama that is owned by the United States of America. See Alabama Code 40-17-322
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • licensee: Any person licensed by the department pursuant to Section 40-17-332. See Alabama Code 40-17-322
  • MOTOR FUEL: Gasoline, blended fuel, aviation fuel, and diesel fuel. See Alabama Code 40-17-322
  • PERMISSIVE SUPPLIER: An out-of-state supplier that elects, but is not required, to have a supplier's license. See Alabama Code 40-17-322
  • person: Any individual, firm, cooperative, association, corporation, limited liability corporation, trust, business trust, syndicate, partnership, limited liability partnership, joint venture, receiver, trustee in bankruptcy, club, society, or other group or combination acting as a unit. See Alabama Code 40-17-322
  • state: The State of Alabama. See Alabama Code 40-17-322
  • supplier: A person who is subject to the general taxing jurisdiction of this state and registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal distribution system and who owns motor fuel in the bulk transfer/terminal system, or a person who receives motor fuel in this state pursuant to a two-party exchange. See Alabama Code 40-17-322
  • terminal: A motor fuel storage and distribution facility into which motor fuel is supplied by pipeline or marine vessel, and from which motor fuel may be removed at a rack. See Alabama Code 40-17-322
  • TERMINAL OPERATOR: A person who owns, operates, or otherwise controls a terminal. See Alabama Code 40-17-322
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1

(b) A person who elects to collect the tax imposed by this article as a supplier and who meets the definition of a permissive supplier may obtain a permissive supplier’s license. Application for or possession of a permissive supplier’s license does not in itself subject the applicant or licensee to the jurisdiction of this state for a purpose other than administration and enforcement of this article.

(c) Each terminal operator other than a supplier licensed under subsection (a) engaged in business in this state as a terminal operator shall first obtain a terminal operator’s license for each terminal site.

(d) The state shall require any exporter, other than a licensed supplier, who exports products to another state to first obtain an exporter’s license prior to any exports. The fee for an exporter’s license is one hundred dollars ($100).

(e) Each person who is not licensed as a supplier shall obtain a transporter’s license before transporting taxable motor fuel by whatever manner whether the person is engaged for hire in interstate commerce or for hire in intrastate commerce. The fee for a transporter’s license is fifty dollars ($50).

(f) Each person other than a licensed supplier who wishes to cause motor fuel to be delivered into this state on his or her behalf, for his or her own account, or for resale to a purchaser in this state from another state in a fuel transport truck or railcar shall apply and obtain an importer‘s license. The fee for an importer’s license is one hundred dollars ($100).

(g) Each person other than a licensed supplier who is required to pay the tax imposed by subsection (d) of Section 40-17-326 shall obtain a blender‘s license.

(h) Each person other than a licensed supplier who purchases taxable motor fuel for resale within this state from a licensed terminal supplier shall first obtain a distributor‘s license which is operative for all locations controlled or operated by that licensee in this state or in any other state from which the person removes fuel for delivery and use in Alabama. The fee for a distributor’s license is fifty dollars ($50).

(i) Each person, other than a licensed supplier, who desires to purchase aviation fuel at the rate of tax specified under subdivision (3) of subsection (a) of Section 40-17-325 must first obtain an aviation fuel purchaser license. The fee for an aviation fuel dealer/consumer license is two hundred dollars ($200).

(j) The United States government or any agency thereof, any county governing body of this state, any incorporated municipal governing body of this state, city and county boards of education of this state, the Alabama Institute for Deaf and Blind and the Department of Youth Services school district, and private and church school systems as defined in Section 16-28-1, and which offer essentially the same curriculum as offered in grades K-12 in the public schools of this state may apply for a license to purchase motor fuel on a tax exempt basis. The exempt agency will be responsible for supplying to its motor fuel vendor a copy of the license as issued by the department in support of its tax exempt status.

(k) Any person, other than one who possesses a valid Alabama supplier’s license, engaged in more than one activity for which a license is required shall obtain a separate license for each activity.

(l) All fees collected under this section, except those refunded, shall be paid into the State Treasury to the credit of the State Public Road and Bridge Fund.

(Act 2011-565, p. 1084, §13.)