42-5351. Definitions
In this article, unless the context otherwise requires:
1. "Jet fuel" means crude oil or any fraction of crude oil which is liquid at sixty
degrees Fahrenheit and 14.7 pounds per square inch absolute, and petroleum-based
substances comprised of a complex blend of hydrocarbons derived from crude oil through
processes of separation, conversion, upgrading and finishing, such as motor fuels,
residual fuel oils, lubricants, petroleum solvents and used oils when these products are
expressly manufactured and blended for the purpose of effectively and efficiently
operating jet or turbine powered aircraft.
2. "Person" includes an individual, firm, partnership, joint venture, association,
corporation, estate, trust, receiver or syndicate, this state or a county, city,
municipality, district or any other political subdivision or agency of this state.
3. "Retail sale" means a sale for any purpose other than a sale for resale in the
regular course of business.
4. "Retailer" includes every person engaging or continuing in the business of
selling jet fuel for storage, use or other consumption or in the business of selling jet
fuel owned by that person or others for storage, use or other consumption. If in the
opinion of the department it is necessary for the efficient administration of this
article to regard any salesmen, representatives, peddlers or canvassers as the agents of
the dealers, distributors, supervisors or employers under whom they operate or from whom
they obtain the jet fuel sold by them, regardless of whether they are selling on their
own behalf or on behalf of such dealers, distributors, supervisors or employers, the
department may so regard them and may regard the dealers, distributors, supervisors or
employers as retailers for purposes of this article.
5. "Storage" means keeping or retaining jet fuel purchased from a retailer for any
purpose except sale in the regular course of business or subsequent use solely outside
this state.
6. "Use or consumption" means the exercise of any right or power over jet fuel
incidental to owning the fuel except holding for sale or selling the fuel in the regular
course of business.
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