(1) As used in these rules, the term "wholesale distributor" and "wholesale distribution" includes any person who:

(a) purchases gasoline, special fuel, or aviation fuel and subsequently sells and delivers the gasoline, special fuel, or aviation fuel to retailers in bulk quantities in this state; and

(b) elects to become licensed under 15-70-201 and 15-70-301, MCA, to assume the Montana state gasoline, special fuel, or aviation fuel tax liability and the other obligations of a "distributor" pursuant to Title 15, chapter 70, parts 2 and 3, MCA, and these rules.

(2) The terms "wholesale distributor" and "wholesale distribution" do not include any person who is a producer or importer.

(3) The term "wholesale distribution" does not include a parent corporation or company that sells gasoline, special fuel, or aviation fuel only to its wholly owned subsidiary service stations.