Are the IRS decals required on all dispensers and pumps, including dispensers on trucks and racks?
No. First of all, a “dispenser” means any device in which product flows directly into the tank of a diesel engine motor vehicle or equipment. It does not include residential heating oil tanks, petroleum trucks, or loading racks. Second, it is only required for dispensers of dyed diesel fuel and dyed kerosene; as well as clear kerosene sold tax-free from blocked pumps. I have the newer EPA-mandated “sulfur content” labels already; do I still need the IRS one? BOTH ARE REQUIRED. This is the reason for several reported citations. Many fuel dealers are under the mistaken belief that the EPA’s sulfur dispenser decals–which also provide notice on nontaxable uses of these fuels–supersede the IRS labels. This is incorrect. Both the IRS and EPA labels are required despite their apparent redundancy, as well as any other labels required under federal law (such as the biodiesel labels) or state/local law. Also, decals may not obscure one another and must be applied correctly. Are end-users with
