If such as agency exists then such sales would be valid tax-free sales by supplier. The type of records maintained for fuels tax are unique to the industry because gallons of fuel rather than dollars and cents are being recorded. Bulk storage reports and inventory records. Daily load tickets. Customer sales records.
Weekly station reports.
Load dispatch books. The person who prepares the returns for the taxpayer will usually have summaries, work papers, computer runs, etc. filed with the taxpayer's copy of the returns. Determining storage facility capacity. Determining ownership of transports. Determining business practices and activities.