Iowa Admin. Code r. 701—261.9(452A) — Combined storage—bulk sales—highway sales or use

261.9(1) Generally. If a person is operating as an L.P.G. dealer’s or user’s licensee, L.P.G. may be dispensed for bulk nontaxable sales and for taxable highway sales from the same storage if, and only if, the following requirements are complied with: a. All pumps that are of such a design to be able to fuel motor vehicles must be licensed, sealed, metered, and inspected as provided in rule 701—261.3(452A). b. All fuel passing through the pumps is taxed unless supported by exemption certificates. c. All pumps that are not licensed, sealed, metered, and inspected are of such a design that it is impossible to use them to place fuel into the fuel supply tank of a motor vehicle. d. Accurate records are kept showing all purchases of fuel and all nontaxable bulk sales of fuel. 261.9(2) Presumption. All L.P.G. placed in this combined storage is presumed to be for highway use and taxable unless supported by exemption certificates (for fuel passing through the licensed pumps) or detailed records showing bulk sales for nonhighway use or to other users or dealers (for fuel passing through the nonlicensed pumps). 261.9(3) Separate storage. If at any time the licensee fails to comply with the requirements of this rule, separate storage for taxable sales and nontaxable bulk sales will be required under rule 701—261.8(452A).