Class 3S Registered Distributor Classification Information
Beginning June 1, 2019, the Class 3S distributor permit class will cease to exist. Therefore, existing 3S distributor permits can no longer be renewed to extend to any tax period beyond May 31, 2019. It is suggested that any entity affected by this change, who has off-road activity, use dyed fuel in their off-road equipment. Accounts utilizing their diesel fuel for refrigeration purposes have the ability to request a refund through our bureau using the REV-643, Motor Fuels Tax Reimbursement Claim Form for Undyed Diesel and Undyed Kerosene Used in Truck Refrigeration Units.
Applicable definitions below:
"Diesel fuel." Any liquid, other than liquid fuels, which is suitable for use as a fuel in a diesel-powered highway vehicle. The term includes kerosene.
"Fuels." Includes diesel fuel and all combustible gases and liquids used for the generation of power in aircraft or aircraft engines or used in an internal combustion engine for the generation of power to propel vehicles on the public highways. The term does not include liquid fuels or dyed diesel fuel.