What are my duties as a Supplier or Permissive Supplier Trustee?


  1. Fiduciary duty to remit to the Department of Revenue the amount of tax received. If you fail to remit the tax, you are liable for the taxes paid to you.
  2. Notify a licensed distributor, licensed exporter, or licensed importer who received gasoline or diesel fuel from you during a reporting period of the number of taxable gallons received.
  3. Notify the Department of Revenue within the time period established by the secretary if a licensed distributor, licensed exporter or licensed importer did not pay the tax.
  4. Cannot apply the payment of tax to a debt that the person making the payment owes for purchases of gasoline or diesel fuel.