Importer (Motor Fuel)

any person engaged in the practice of importing motor fuel. Motor fuel delivered into North Carolina from out-of-state by or for the seller constitutes an import by the seller. Motor fuel delivered into North Carolina from out-of-state by or for the purchaser constitutes an import by the purchaser. There are three types of importers: Bonded, Occasional and Tank wagon. A bonded importer is a person, other than a supplier, who imports motor fuel removed from a terminal located in another state for which that state does not require the seller of the fuel to collect motor fuel tax on the removal either at that state’s rate or the rate of the destination state; or the supplier is neither elective nor permissive. An occasional importer is any of the following: a distributor that imports motor fuel on an average basis of no more than once a month, a bulk-end user that acquires motor fuel for import from a bulk plant and is not required to be licensed as a bonded importer, or a distributor that imports motor fuel for use in a race car. A tank wagon importer is a person who imports, by means of a tank wagon only, motor fuel that is removed from a terminal or a bulk plant located in another state.