Refineries with Terminal Racks


ExSTARS Reporting Information

A refinery that disburses taxable fuel by rack (including fuel drawn from cool-down storage tanks), into non-bulk transport, (e.g., truck, rail), must possess a Terminal Control Number (TCN) and a bulk carrier Form 637 Activity Letter X registration. In addition, monthly ExSTARS Terminal Operator (Form 720TO) and Carrier Summary (Form 720CS) reports are required to be filed. 

These requirements are applicable whether the terminal and carrier operations are managed by the same or different entities. Where the terminal and carrier operator is the same, the reports may be submitted in a combined format – see Publication 3536 for details. Independent terminal and carrier operators must submit separate files using their distinct Sender ID and Employer Identification Number (EIN).

Products that have not been reclassified, blended, modified, or converted in any manner between the refinery and rack disbursement are reported as follows:

Terminal Operator Report

Terminal operator summary - Report zero ending inventory
Terminal disbursements schedule - Each non-bulk disbursement is reported separately and must include:

  • Carrier name control, EIN, and mode of transportation (e.g., J for truck / R for rail),
  • Origin terminal TCN,
  • Destination state (required for non-bulk terminal disbursements),
  • Position holder name control and EIN or 637 number,
  • Document date and number (from bill of lading), and
  • Net gallons

Terminal receipts schedule - The terminal will not reflect product inventory since tank storage (beyond cool down tanks) does not exist. Each terminal disbursement is immediately preceded with an identical terminal receipt. Include the following information for each receipt transaction:

  • Carrier name control, EIN and mode of transportation (PL),
  • Destination terminal TCN,
  • Document number and date, and
  • Net gallons

The refinery operator name control and EIN is entered as the carrier with mode of transportation code PL for pipeline. 

Carrier Report

Carrier summary - The total net gallons of each product from refinery to rack is treated as a delivery by pipeline carrier to the terminal. Include the following information in the carrier report:

  • Consignor name control and EIN,
  • Mode of transportation (PL),
  • Destination TCN,
  • Document date and number, and
  • Net gallons

The refinery operator name control and EIN is entered as the consignor with mode of transportation code PL. The document numbers, dates, and net gallons reported must be identical to the terminal operator report receipts schedule.

A refinery with terminal racks must report all non-bulk liquid rack disbursements (i.e., taxable and nontaxable), including freestanding and dedicated racks.  

Products that undergo a product reclassification (i.e., reclassified, blended, modified, or converted in any manner between the refinery and rack disbursement) must reflect the product change through mode code BA (Book Adjustment). For example, a refinery supplies gasoline to a truck rack where stored ethanol is injected at the rack to disburse E10 (gasoline with 10% alcohol) into a truck compartment. In this instance the pipeline carrier report reflects gasoline and ethanol disbursements to the terminal. The terminal operator report reflects the pipeline receipt of gasoline and ethanol but must make a product reclassification (mode code BA) to decrease the gasoline and ethanol receipt amounts to zero with a corresponding receipt to product code E10. The terminal operator reports an E10 disbursement to offset the E10 receipt that was created by the product reclassification.

Example of ExSTARS EDI Reporting for Terminals Located at a Refinery can be found at the beginning of page 264 of Publication 3536PDF.

Related Topics