1998 Newly Added Industries, Question # 16

16. A retail gas station sells only products supplied by one covered bulk petroleum station. Is the retail gas station considered an auxiliary facility and therefore does it take on the covered SIC code of the bulk petroleum station?
No. While the retail gas station sells only products supplied by the covered bulk petroleum station it is not an auxiliary facility because it does not support the operation of the bulk petroleum station (i.e., the retail sale of gasoline and other petroleum products is a distinctly separate activity that benefits the gas station as opposed to benefiting the bulk petroleum station). An auxiliary facility is one that supports another facility?s activities. An auxiliary facility can assume the SIC code of another covered facility if its primary function is to serve that other covered facility?s operations.