Dr 309639 Form – Fill Out and Use This PDF

DR-309639

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Schedule 1D, Part IB		Unit Type Categories Deined
Percentage	Unit Types	Deinition
10%	Asphalt Truck	A truck used to distrubute asphalt concrete utilizing a power take-off or engine exhaust to
		unload the product.
15%	Boom Truck	A truck that has a hydraulically driven boom mounted on a turret afixed to the truck which
		utilizes a power take-off or engine exhaust to unload the product.
20%	Bulk Feed Truck	A truck used to deliver feed utilizing a power take-off or engine exhaust to unload the
		product.
10%	Car Carrier w/Hydraulic Winch	A truck that transports vehicles from one location to another using a hydraulic lift to unload
		vehicles.
40%	Concrete Pumper	A vehicle with a mounted boom used to transfer liquid concrete by pumping.
15%	Dump Trailer	A trailer used for transporting loose material (such as sand, gravel, or dirt) for construction.
		A typical dump trailer is equipped with a hydraulically operated open-box bed hinged at
		the rear, the front of which can be lifted up to allow the contents to be deposited on the
		ground behind the triler at the site of delivery. The trailor must operate using the fuel in the
		fuel supply tank of the motor vehicle.
20%	Dump Truck	A truck used for transporting loose material (such as sand, gravel, or dirt) for construction.
		A typical dump truck is equipped with a hydraulically operated open-box bed hinged at the
		rear, the front of which can be lifted up to allow the contents to be deposited on the ground
		behind the truck at the site of delivery.
35%	Fertilizer Spreader Truck	A truck mounted spreader that uses a pump or power take-off to power spinners.
15%	Hot Asphalt Distribution Truck	A truck having an insulated tank, heating system and distribution system used to spray a
		base layer of diesel, kerosene, or vegetable oil at a uniformed rate on the surface before
		laying asphalt concrete.
25%	Lime Spreader	A truck mounted spreader that uses a pump or power take-off to to power spinners.
10%	Motor Fuel Delivery Vehicle	A truck used to deliver fuel utlizing a power take-off or engine exhaust to off-load the
		product.
30%	Milk Tank Truck	A motor vehicle designed to carry milk and discharges the milk using a power take-off or
		engine exhaust.
35%	Mobile Crane	A motor vehicle that consist of an attached rotating superstructure for lifting and lowering a
		load and moving it horizontally by means of a pump.
15%	Pneumatic Tank Truck	A truck with a pneumatic tank that uses a power take-off or engine exhaust to pressurize
		tank to unload product.
15%	Seeder Truck	A truck with a seeder unit mounted on the chassis.
15%	Spray Truck	A truck mounted with a spray device for the purpose of spraying seeds, fertilizer or other
		solids or liquids utilizing a power take-off or engine exhaust to unload the product.
20%	Tank Truck	A motor vehicle designed to carry liquid commodities and discharges such commidities
		using a power take-off or engine exhaust.
10%	All Others	Any other qualifying motor vehicle that uses tax-paid undyed diesel that is consumed by a
		power take-off or engine exhaust for the purpose of unloading bulk cargo by pumping.

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Carry the total gallons of undyed diesel fuel consumed for unloading bulk cargo by pumping to Page 2, Part I, Line 5b, and Part II, Section B, Line 8 of the return.

You must complete Schedule 1D, Part IA using Schedule 1D, Part IB and Schedule 1D, Part II. Include Schedule 1D, Part IA and Schedule 1D Part II when you ile your Application for Refund of Tax Paid on Undyed Diesel Used for Off-road or Other Exempt Purposes (Form DR-309639). See Schedule Instructions.

C.A refund will be granted for on-road taxes paid on gallons of undyed diesel fuel used to propel off-road equipment such as road scrapers, bulldozers, and tractors (when not used exclusively for agricultural purposes) as follows:

Gallons Eligible for Refund = Part I, Line 6(c)

Sales Tax Due = (.06 plus surtax) multiplied by (Average Cost per Gallon from Schedule 1B) multiplied by eligible gallons*. The rate for each county is entered by the Department.

Net Refund Due = Tax on Eligible Gallons minus Sales Tax Due

D.A refund will be granted for on-road taxes paid on gallons of undyed diesel fuel used in off-road stationary equipment or for commercial cooking and heating as follows:

Gallons Eligible for Refund = Part I, Line 6(d)

Sales Tax Due = (.06 plus surtax) multiplied by (Average Cost per Gallon from Schedule 1B) multiplied by eligible gallons*.

Net Refund Due = Tax on Eligible Gallons minus Sales Tax Due

*Since the refund of fuel tax is offset against the liability of sales and use tax, DO NOT report sales and use tax for these same gallons on the Sales Tax Return (DR-15) you ile.

First time ilers must complete this application and submit the following documentation for the refund to be considered complete. First time iling requirements also apply to any taxpayer adding a new category or a category not claimed on prior refund applications.

1.Copy of tax paid invoices or fuel management reports. For subsequent ilings, the taxpayer is allowed to submit a schedule in lieu of tax paid invoices or fuel management reports. The schedule must include the same information as required on invoices.

2.Explanation of how fuel was used. For subsequent ilings, the taxpayer need only provide this document when fuel usage changes.

3.Equipment list. The equipment list must be updated when eligible equipment is added or deleted.

4.Power of Attorney form (Form DR-835), if applicable. For subsequent ilings, the taxpayer need only provide this document when another power of attorney is designated.

All applications for refund must contain suficient information and documentation for the Department to determine the amount of the refund claim due. This information and documentation must also be maintained at your place of business. If your application does not contain the information and documentation required for the Department to determine the amount of refund due, the Department will issue a written request to you for the additional information or documentation required to determine the amount of refund due. The written request will be issued within 30 days of receipt of your application.

Schedule Instructions

Schedule 1A – Schedule of Purchases of Tax-Paid Undyed Diesel Fuel

The Schedule of Purchases provides detail to support fuel purchases. If you do not provide all information required under Columns 1 through 6 of this schedule, your refund will be reduced or denied. If you need additional copies of schedules, photocopy as many copies as you need to provide the required information.

A fuel management report may substitute for the Schedule of Purchases (1A). However, the fuel management report must be in the same format and provide the same information as required on the Schedule of Purchases (1A), except for Column 2.

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When reporting less than .50 gallons, round down to the nearest whole gallon. If reporting .50 gallons or greater, round up to the nearest whole gallon.

Schedule 1B – Average Cost per Gallon Computation

Schedule 1C – Computation Schedule of Sales Tax Due by County

Complete a separate Schedule 1C for each refund category (A, B, C, or D) listed on Page 2, Part II of your refund application.

Schedule 1D – To be completed by Category B ilers only

Schedule 1D, Part IA – Unit Type Identiication Worksheet

Tax paid on undyed diesel fuel consumed for unloading bulk cargo by pumping is subject to refund if the fuel is from the same supply tank that fuels the highway vehicle. The refund is only for the fuel consumed for unloading bulk cargo by pumping and not for fuel used to power the vehicle over the highway.

To claim a refund, you must complete Schedule 1D, Part IA, and Schedule 1D, Part II and include them when you ile your DR-309639.

Column Instructions for Schedule 1D, Part IA , Unit Type Identiication Worksheet:

Use this schedule to identify the units that qualify for the refund.

Column 1. Unit Type – Enter the type of vehicle from Schedule 1D, Part IB, Unit Type Categories Deined, that corresponds to your unit type.

Column 2. Year, Make, and Model – Enter the year of the vehicle, the manufacturer, and the model. (example, 2009, Ford F-150.)

Column 3. Serial Number (VIN) – Enter the vehicle identiication number assigned by the manufacturer.

Schedule 1D, Part IB – Unit Type Categories Deined

Use this schedule to determine the total gallons of undyed diesel fuel consumed unloading bulk cargo by pumping. Carry this amount to Page 2, Part 1, Line 5B and Part II, Section B, Line 8.

Schedule 1D, Part II – Computation of Eligible Gallons Consumed for Unloading Bulk Cargo by Pumping Worksheet)

A refund of tax paid on undyed diesel fuel will be granted based on a percentage of gallons consumed by a qualifying vehicle. The term “consumed by a qualifying vehicle” means fuel consumed for unloading bulk cargo by pumping and fuel used to propel the vehicle. Applicants using the unit type “All Others” from Page 6, Schedule 1D, Part 1B, will be required to meet the same requirements for irst time ilers and must provide vehicle speciications to the Department.

Use this schedule to calculate the total gallons of undyed diesel used for unloading bulk cargo by pumping.

Column A. Number of Units – List the number of units for each category type.

Column B. Type of Unit – This column represents the unit categories that are subject to refund.

Column C. Total Gallons Consumed – List the total gallons consumed by each unit category type. The gallons reported in this column must include undyed diesel fuel consumed for unloading bulk cargo by pumping and fuel used to propel the vehicle.

Column D. Percentage Allowed for Non-Tax Use – This column represents the percentage of undyed diesel fuel qualifying for refund.

Column E. Refundable Gallons – Calculate the number of gallons eligible for refund by multiplying Column (C) times Column (D).

Carry the total gallons of undyed diesel fuel consumed for unloading bulk cargo by pumping is Page 2, Part I, Line 5b, and Part II, Section B, Line 8 of the return.

Computation of Eligible Gallons Consumed for Unloading Bulk Cargo by Pumping (Schedule 1D, Part II Worksheet)

A refund of tax paid on undyed diesel fuel will be granted based on a percentage of gallons consumed by a qualifying vehicle. The term “consumed by a qualifying vehicle” means fuel consumed for unloading bulk cargo by pumping and fuel used to propel the vehicle. Applicants using the unit type “All Others” from Page 5, Schedule 1D, Part 1B, will be required to meet the same requirements for irst time ilers and must provide vehicle speciications to the Department.