“Special fuel supplier” defined. “Special fuel supplier” means a person who:
1. Imports or acquires immediately upon importation into this state special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this state;
2. Produces, manufactures or refines special fuel in this state; or
3. Otherwise acquires for distribution in this state special fuel with respect to which there has been no previous taxable sale or use.
Last modified: February 27, 2006