Notice Regarding Product Code Changes for Motor Fuels Taxpayers - Effective January 1, 2018
Important Notice: Product Code Changes for Motor Fuels Taxpayers - Effective January 1, 2018
The Excise Tax Division of the North Carolina Department of Revenue is issuing this important notice to Motor Fuels taxpayers about changes in motor fuels product codes. The changes are to ensure consistency with the Federation of Tax Administrators (FTA) uniform product codes.
Effective January 1, 2018, for use beginning with December 2017 motor fuels excise tax returns, which are due in January 2018, the Excise Tax Division is updating and adding specific uniform product codes as follows:
PRODUCT CODE CHANGES for MOTOR FUELS TAXPAYERS
Important: product code 122 is added to the available product codes and acts as a roll-up code for blending components such as the following:
| Product Code | Product Description |
|---|---|
| 052 | Ethane |
| 055 | Butane, including butane-propane mix |
| 058 | Isobutane |
| 059 | Pentanes, including isopentanes |
| 075 | Propylene |
| 076 | Xylene |
| 090 | Additive Miscellaneous |
| 091 | Waste Oil |
| 093 | MTBE |
| 121 | TAME |
| 126 | Napthas |
| 196 | Ethylene |
| 198 | Butylene |
| 199 | Toluene |
| 223 | Raffinates |
| 248 | Benzene |
| 249 | ETBE |
| 265 | Methane |
| 301 | CBOB |
| 302 | RBOB |
product code 123 is added to replace code 241 – Ethanol and 243 – Methanol, and acts as a roll-up code for 100% percent Ethanol – E00 and for 100% percent Methanol – M00. (Note for a percentage of Ethanol (E01-E99) or a percentage of Methanol (M01-M99), use Gasohol - product code 124)
product code 170 is added to replace code 284, and acts as a roll-up code for 100% Undyed Biodiesel – B00 and the percentage of Undyed Biodiesel – B01-B99.
product code 171 is added to replace code 290, and acts as a roll-up code for 100% Dyed Biodiesel – D00 and the percentage of Dyed Biodiesel – D01-D99
This is a comprehensive list of the NC Department of Revenue Motor Fuels product codes that will be in effect on January 1, 2018, for use beginning with December 2017 motor fuels excise tax returns, which are due January 2018:
| Product Code | Product Description |
|---|---|
| 065 | Gasoline |
| 072 | Kerosene - Dyed |
| 122 | Blending Components(s) (New) |
| 123 | Fuel Alcohol (Replaces Code 241 - Ethanol & Code 243 - Methanol |
| 124 | Gasohol |
| 125 | Aviation Gasoline |
| 130 | Jet Fuel |
| 142 | Kerosene - Undyed |
| 160 | Diesel - Undyed |
| 170 | Biodiesel – Undyed (Replaces Code 284) |
| 171 | Biodiesel – Dyed (Replaces Code 290) |
| 226 | Diesel – High Sulfur Dyed |
| 227 | Diesel – Low Sulfur Dyed |
These changes in product codes may require some taxpayers to make updates to their EDI software. The taxpayers that may be affected by these changes include those that file the following motor fuels tax returns:
- Gas-1202, Motor Fuels Supplier Return
- Gas-1204, Terminal Operator Return
- Gas-1301, Motor Fuel Transporter Return
Taxpayers who file their motor fuels excise taxes using the EDI filing program must ensure that their EDI software has been updated with these product codes BEFORE filing the December 2017 motor fuels tax returns, which are due by January 22, 2018.
If you have any questions or need further clarification, please contact the Excise Tax Division at (919) 707-7500 or toll free (877) 308-9092.