QUESTIONS
Are you a terminal operator as defined in §48.4101-1?
Do you operate a pipeline, vessel, or barge, as defined in
§48.4101-1, that delivers product into or out of an approved
terminal?
If the answer to either question is "YES",
YOU NEED TO READ THIS DOCUMENT
What is ExSTARS?
The Excise Summary Terminal Activity Reporting System
(ExSTARS) is a fuel reporting system currently being developed
by the Internal Revenue Service. It is scheduled for implementation
in September 2000.
ExSTARS will track all products through approved terminals and
capture destination state information when the product is disbursed
through the terminal rack. Using a concept similar to the 1099
process for reporting income, ExSTARS will collect fuel
information and then compare it to federal excise tax returns. The
destination state information will be distributed to state agencies
for their use in compliance efforts.
Who will be required to report?
Terminal operators and bulk carriers, including pipeline companies and vessel or barge operators, will be required to file monthly information reports.
A terminal operator is a person or company who owns, operates or controls a terminal registered with the IRS that has been assigned a "terminal control number" (TCN.) Such terminals are supplied by marine vessel or pipeline and disburse motor fuels to trucks or rail cars through a loading rack.
A bulk carrier is a vessel, barge operator or a pipeline company that makes deliveries of reportable products into or out of an approved terminal. The carrier is the person who was hired by the owner of the product to transport such product. This will generally be the carrier as shown on the shipping papers.
What products will be reported?
Generally, any product delivered to or from an approved terminal will
be reported. A complete listing of reported products is contained in
the EDI Implementation Guide. To obtain the guide, see
"How will reports be filed?"
Reporting Requirements for Terminal Operators
Terminal operators will be required to file monthly information
reports containing the transaction detail of deliveries, receipts,
inventories and disbursements. Each receipt of motor fuel product,
ending inventory of each product, and each disbursement out of the
terminal must be reported. The bulk disbursements report will
include the date, document number, net gallons, and identity of the
pipeline or barge removing the product. The report of non-bulk
disbursements through the terminal rack will include the date,
carrier FEIN, document number, net and gross gallons, position holder
and state of destination for each transaction.
Reporting Requirements for Bulk Carriers
Bulk carriers, including vessel, barge or pipeline operators, will be
required to report each shipment into or out of an approved terminal.
The information reported will include the terminal number, date of
delivery or receipt, document number, type of product and net gallons
shipped.
How can you prepare for ExSTARS' requirements?
To ensure you are ready for ExSTARS, do the following:
Make certain your tax department or whoever handles your company's
tax matters, is aware of ExSTARS and its projected
implementation date of September 2000.
Update your files to include the FEIN of carriers or position holders
and TCNs of terminals with which you do business. TCN numbers may be
obtained on the Worldwide Web at www.taxadmin.org/fta.
Obtain a copy of the EDI Implementation Guide. This
document is available free on the Worldwide Web at www.taxadmin.org.
Alert your Information Systems personnel or EDI coordinator of the
electronic filing requirements contained in the EDI
Implementation Guide.
How will reports be filed?
In general electronic data interchange (EDI) will be used to file
your monthly information reports. For more information about EDI
requirements, read the EDI Implementation Guide available on the
Worldwide Web at www.taxadmin.org.
Who to contact if you have questions
Duane Gillen,
Project Manager
Phone: (412) 395-5385
Fax: (412) 395-5382
E-mail: GillenDuane@irs.gov