Doing Business with Us

For wire or ACH transfer instructions please contact Lyall Keary

Send checks to:
Johann Haltermann Ltd.
6510 Telecom Dr. Suite 425
Indianapolis, IN 46278

Physical Address:
Johann Haltermann Ltd.
Accounting Dept.
6510 Telecom Drive, Suite 425
Indianapolis, IN 46278

For information and questions about taxes please contact Matt Overaker

JHL’s primary business involves the sale of motor fuel products; and with the sale of motor fuel products comes the imposition of federal and state motor fuel excise taxes – as well as applicable state and local sales taxes and other regulatory and environmental fees. JHL is a taxable fuel registrant as defined by the IRS tax code and has the registration number of 2005-002490-AB-NB-K-M. In addition, JHL is a licensed fuel supplier in the states of Michigan and Texas and has nexus in only those two states where sales occur.

The federal government through the Internal Revenue Service regulates the collection of federal excise taxes on motor fuel. Through the publications produced by the IRS, rules pertaining to the federal laws for the assessment and collection of federal motor fuel tax are listed in plain English. IRS Publication 510 is the first place to look for guidance on federal motor fuel excise taxes as well as the IRS website listed below {part of the resources listed}.

JHL operates in the State of Texas and the State of Michigan. All sales occur in those two states alone. Sales of motor fuel in Texas and Michigan are charged the appropriate state motor fuel excise tax and sales tax based on the customer’s tax exempt or non-exempt status which can vary greatly. Exemptions from federal or state motor fuel excise tax requires proper documentation and are granted as proscribed by law. Sales tax is levied against sales made in Texas and Michigan. All sales of motor fuel products occur at our facilities on a FOB Origin basis from either Texas or Michigan.


LINKS AND RESOURCES

State of Michigan

Department of Treasury

Motor Fuel Division: 517.636.4600

Motor Fuel Tax Web Page

http://www.michigan.gov/taxes/0,1607,7-238-43542_43544—,00.html


U.S. Department of the Treasury

Alcohol and Tobacco Tax and Trade Bureau

Tax Free Alcohol User Packet / Application

http://www.ttb.gov/applications/user_taxfree_alcohol_packet.shtml


American Petroleum Institute


Federation of Tax Administrators – FTA

Motor Fuel Taxes Resource Link

http://www.taxadmin.org/


State of Texas Comptroller’s Office


Internal Revenue Service

Publication 510

Excise Tax Manual

http://www.irs.gov/publications/p510/index.html

American Hydrocarbons sells its fuels FOB origin. We are pleased to arrange freight for our customers and add the transportation costs to the invoice (Prepaid and Add) American Hydrocarbons uses a logistics company to coordinate all freight services to assure high quality and consistent freight performance. Customers are welcome to arrange their own freight but must remember that their carriers must be licensed to transport motor fuel in Michigan and Texas.

Seller Warrants only that the materials sold shall conform to the specifications as listed on the Certificate of Analysis (CoA) at the time the product is sold and loaded into the transport vehicle, and makes no other warranty of any kind, express or implied, whether of merchantability or fitness for a particular purpose.