"Retail dealer" for purposes of the provisions of this title relative to road tolls, shall mean any person or persons other than a licensed distributor who engages in the business of selling or distributing motor fuel within this state at the retail level; provided further that retail dealer shall not include any person or persons who receive motor fuel upon which the road toll has been paid by a licensed distributor for storage or subsequent distribution at the wholesale level or solely for storage and consumption by such person or persons.
Source. RSA 265:2, VIII. 1957, 117:1. 1963, 300:1. 1981, 146:1. 2004, 194:1, eff. July 1, 2004.