ALABAMA DEPARTMENT OF REVENUE

SALES, USE & BUSINESS TAX DIVISION

MOTOR FUELS TAX RULE

810-8-1-.01.  Eligibility for consideration of an Applicant for a Wholesale Gasoline License.
 
(1)  Any person, firm or corporation that imports gasoline into the State of Alabama for distribution, storage or use must first obtain a gasoline license, or its equivalent, from the state from which the gasoline will be imported into Alabama, or
 
(2)  Any person who maintains 50,000 gallons of bulk storage, not at the retail level, and sells in part or in whole at wholesale, or
 
(3)  Any person who sells in part or in whole at wholesale to ten retail outlets, or
 
(4)  Any person who sells in part or in whole at wholesale and who maintained average sales of 100,000 gallons of gasoline per month during the previous calendar year.
 
 
Numeric Index