As used in this chapter, unless the context otherwise requires:
A terminal operator shall not be considered a “supplier” merely because the terminal operator handles taxable petroleum products consigned to it within a terminal. When used in this chapter, other than in this section, “supplier” shall be deemed to also refer to the term “permissive supplier” unless provided otherwise;
“Tank wagon” means a straight truck having multiple compartments designed or used to carry petroleum products;
“Taxable motor fuel” means gasoline, diesel fuel, kerosene, and blends thereof, and any other substance blended with any of these fuels;
“Terminal” means a storage and distribution facility for taxable motor fuel, supplied by pipeline or marine vessel, that is registered as a qualified terminal by the internal revenue service;
“Terminal bulk transfer” means a transfer of petroleum products in any of the following instances:
Marine barge movements of fuel from a refinery or terminal to a refinery or terminal;
Pipeline movements of fuel from a refinery or terminal to a refinery or terminal;
Rail movements of fuel from a refinery or terminal to a refinery or terminal;
Book transfers of product within a terminal between suppliers prior to completion of removal across the rack; or
Two-party exchanges between licensed suppliers within a terminal;
(A) “Terminal operator” means a person that:
Owns, operates, or otherwise controls a terminal; and
Does not use a substantial portion of the taxable motor fuel that is transferred through or stored in the terminal for its own use, i.e., for its own consumption or in the manufacture of products other than motor fuel;
A terminal operator may own the taxable motor fuel that is transferred through or stored in the terminal;
“Transmix” means the buffer or interface between two (2) different products in a pipeline shipment, or a mix of two (2) different products within a refinery or terminal that results in an off-grade mixture;
“Transport truck” means a semi-trailer combination rig or tank wagon designed or used for the purpose of transporting petroleum products over the highways;
“Transporter” means any operator of a pipeline, barge, railroad or transport truck engaged in the business of transporting petroleum products;
“Two-party exchange” means a transaction in which a petroleum product is transferred from one licensed supplier or licensed permissive supplier to another licensed supplier or licensed permissive supplier pursuant to an exchange agreement:
Which transaction includes a transfer from the person that holds the inventory position for taxable motor fuel in the terminal as reflected on the records of the terminal operator; and
The exchange transaction is completed prior to removal of the product from the terminal by the receiving exchange partner;
“Undyed diesel fuel” means diesel fuel not dyed under United States environmental protection agency rules for high sulfur diesel fuel nor dyed under internal revenue service rules for low sulphur fuel, nor pursuant to any other requirements subsequently set by the environmental protection agency or internal revenue service;
“Vehicle fuel supply tank” means any receptacle on a motor vehicle designed to supply fuel for the propulsion of the motor vehicle or from which fuel is supplied for the propulsion of the motor vehicle;
“Vessel” means a barge or other marine conveyance used to transport petroleum products in bulk; and
“Wholesaler” means a person who acquires petroleum products from a supplier, importer or from another wholesaler, for subsequent sale and distribution at wholesale by tank cars, transport trucks or vessels.