Definition of a Terminal
A terminal is a taxable fuel storage and distribution facility that is supplied by pipeline or vessel and from which liquid products, such as taxable fuel, may be removed at a rack. However, the term does not include any facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline and from which no gasoline is removed. Also, the term does not include any facility where finished gasoline, undyed diesel fuel, or undyed kerosene is stored if the facility is operated by a taxable fuel registrant and all such taxable fuel stored at the facility has been previously taxed under section 4081 upon removal from a refinery or terminal.
Definition of an Approved Terminal
An approved terminal is a terminal that is operated by a taxable fuel registrant that is a terminal operator.
ExSTARS Reporting Requirements for Approved Terminals
Terminal operators must submit reports for each approved terminal they operate. Each approved terminal should have a unique facility control number (FCN). Terminal operators are ultimately responsible for submitting timely and accurate reports, even if they engage third party transmitters or software providers for assistance in meeting filing obligations.
Propane only facilities do not have to report to ExSTARS
Facilities that handle only propane are not terminals and should not have a FCN. However, if the facility is an approved terminal and has a FCN because it handles other fuels, it must report all liquids, including propane.
Terminal facilities with a FCN and no taxable fuel, must still report to ExSTARS
All liquids from an approved terminal are to be reported. A chemical facility that has obtained a FCN "Just in Case," but does not currently store any taxable fuels, must still report to ExSTARS.
If there is a separate rack at a terminal with dedicated storage for non-taxable fuels, such as liquid propane, located on the same property as an approved terminal with taxable fuels, the liquid propane still must be reported?
When there is a separate rack at a terminal with dedicated storage for non-taxable fuels, such as liquid propane, located on the same property as an approved terminal with taxable fuels, the liquid propane is required to be reported.
If your terminal ceases operations, you will still have to send in ExSTARS reports
Please use the REF Segment "REF~BE~1/ " when there are no receipts or disbursements of any product codes at a terminal, or no deliveries or receipts of any products by a carrier during an entire reporting period (month). Terminal operators must still provide ending physical inventories (whether zero or not) when reporting no activity. See Publication 3536 Appendix M for an example.
Filing your final return in ExSTARS, for one of your company’s terminals that was sold and you are no longer the operator
There have been two additional codes added to the initial DTM segment to help identify terminal operations transfers. Both parties (prior operator and new operator) must report the transfer of operations using the same transfer date. The prior operator must report ending inventories as of the date of transfer. An example is shown in Appendix M of Publication 3536.