A person who has been authorized by the department under section 75 of PA 403 to make the election under section 74 of PA 403. Purchases fuel from a licensed Supplier and may elect to defer payment of the tax until one (1) business day before the tax is due to be remitted to the department by the Supplier.

Distributors who currently have deferred payment agreements with their Suppliers, and whose agreements have been authorized by the department, will be considered Eligible Purchasers with elections provided in Sec. 75 of Public Act 403 of 2000.