the lawyers who are going to argue use includes putting fuel into the supply take the vehicle before all hope charge that they will ship it did separately charge the dealership for fuel but that that does not mean that ford bought the fuel for resale did and they're claiming to be that aren't they yes they are so are they required as a distributor sells the fuel directly to a purchaser are they required to collect the tax from the purchaser or the i believe for it characterizes its dealerships as retail dealers if you will but you're right yes that ford would be obligated under the ordinances collection every minute remittance provisions to collect the tax from the dealerships and in turn remit payment of the tax to the city and for just not to any of that before it actually argues that all of the fuel that remains in its vehicles that are sent to dealership in chicago and then drives outside of the city it does not matter for the purposes of taxation whether some of the fuel is consumed outside of the city and so with that all of the taxes due on the fuel when the fuel is put into the tank moreover it does not matter if a person is reimbursed for fuel after putting fuel into the tank so for example if i take my friend's car car to the gas station in fill up the tank and my friend subsequently pays me for the gas  of fuel to a retail dealer outside of the city to be clear this is not the transaction that we are looking to tax the taxable event is what happened at the plant when ford put fuel into the supply tanks of it vehicles and anything that happened to the fuel after that does not affect tech solution moreover for did not act as a distributor with respect to this fuel and it's retail dealers are not their retail  was given the registration is a distributor i just unfortunately i just don't know but you say it doesn't make any difference that's correct and ford agrees that you have to look at how fuels actually use because four degrees that the  consumed on plant grounds is in the taxable regardless of their registration as a distributor so the key is to look at how how the the fuel efficiency used but your argument is that it's used the moment it's purchased correct is the moment the fuel is put into the tank when the attack that is there is the only taxable event and whatever happens downstream from that reimbursements or movement of the car outside the city that to apply when ford is not the person to consume the fuel but plainly this exemption just not be penned on the purchaser being the same person to consume the fuel a person is deemed to use all of the f put into the supply tank of a vehicle if for that reason this exemption it's not apply to the fuel issue for it is really a couple rather it's been a couple of other arguments for why taxation should not happen here talk about the distributor issue i'm going to be more than happy to know better than i are to be registered since it doesn't matter apparently only to focus on is what really matters and that's the definition here of the definition of sale or retail sale or retail which obviously exempt from tax that's the whole point you're not selling to an end user the issue that we have here in the definition and the imposition statute is that use is defined by terms of ownership that the city is looking to the definition of a term used in saying no no all we care about is when you put the fuel in the tank that's the tax and all that but that's not the definition of use use is the exercise of any right to or power over vehicle fuel incident to the ownership there of including but not limited to putting the fuel in the tank of the supply tank of a vehicle so it's actually much much broader so any use could happen only happened in a tank by definition purchase is is a very unique set of circumstances what we have here again is use which we're talking about now but if you attack but then you're ignoring the reselling how do you get to a reset how can i resell something if i don't own it otherwise store it before i can indeed i believe that i mean is that is that we're talking about yes you're going to be reselling but you're not going to be paying the tax if you're supposed to be supposed to be paying what you're selling it at retail right now i thought that's why you get the benefit uses that i believe you're getting to is loading and unloading the vehicles under the trucks that is a specific category that part and parcel of the two percent that we've already paid taxes on the only category we're talking about is that which remained of the tank  taxable event again because we are reselling and as a result that's not a taxable event then we're out the field has already been purchased by the dealer with the fuel and if there's a later taxable event down the road it's because the dealer turned around a sold that fuel to you or honor because they are not the end user it's a sale for resell so again we have use which you have to have ownership in order to have to learn to be able to use it and you have resell it you have to have ownership in order to be able to resell it so you have two different conflicting so again your honor the sale retail requirement the broker pouts you purports to put use against resell and since you can't have ownership you know without using it and they can't resell it unless i own it you have two conflicting then yes the fortis pay tax on those amounts for example your honor when ford put fuel in the vehicles at the plant to drive around that's part of the two percent we've already paid tax on testing vehicles at the plant or even pay tax so you're talking about a narrow situation resale and what's not because we have and the exhibit that we've attached enjoy facts to the relation broke breaks it down by category exactly how many gallons are used for all these purposes employee use loading and unloading test is that they're selling fuel to consumers when they sell cars as well i can't speak for them but yeah and you think that's what the ordinance was designed to include  of this is a unique circumstance re actually have a boat border meet a manufacturer of motor vehicles in the city of chicago who does this yet again i view it as akin to a grocery store the grocery store doesn't go out and buy cookies from a wholesaler or distributor and put it o the car and that's what we've done here it's exact same circumstances exact same analogy i can't resell what i don't own get somebody else  have never seen a sale car with care yes ok i mean have you no i have i don't buy i don't think there is an ok so if there isn't any how can you really maintain your position it's no one is purchasing this you'll get by car with this terrible no it doesn't your honor because how do i get mean how does that combat the argument that ford is making the sale for resale when it is making not down the road is right then that can't be a taxable event right now because we're reselling the fuel to the dealership and they can't resell it unless we own it is when you resell it in the dealership  he sold someone else well actually the stipulation that the parties have agreed that in paragraph six if the gas put into the tanks of the convenience of the dealerships and their customers it's not before it's just magic to the dealership they have to have something in  ford bought this fuel to put it into the tanks and it's really manufactured vehicles it follows that it did not purchase this fuel at resale and like to contrast it for it does with what a gas station does a gas station und ly purchases fuel for resale when exercises control over fuel by holding it in a storage tank the gas station didn't require that fuel for the purposes of just holding it there and take the gas station bought it to resell it to its customers who will in turn put the fuel into the supply tanks in their vehicles in the taxes due at that moment when that event takes place everything that happens downstream in terms of for being reimbursed by dealerships where the fuel or some automobiles traveling outside the city to do the ships outside of the city does not affect whether the tax flights at all and there's no need to compare fuel to groceries or other