1. Special fuel supplier means a person who: (a) 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; (b) Exports special fuel to a location outside of this State; (c) Produces, manufactures or refines special fuel in this State; or (d) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use. 2. The term does not include a special fuel manufacturer.
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