For EPCRA Section 311 safety data sheet (SDS) reporting and EPCRA Section 312 Tier II hazardous chemical inventory reporting, the minimum thresholds for reporting for gasoline and diesel fuel stored completely underground at retail gas stations in compliance with underground storage tank (UST) regulations are 75,000 gallons and 100,000 gallons, respectively (40 CFR 370.10(a)(2)(ii) and (iii)). Is there an exemption for gasoline or diesel fuel from Tier II reporting at a facility other than a retail gas station?

Retail gas stations are not exempt from Tier II reporting, but they do have higher thresholds as noted. The higher thresholds only apply to retail facilities engaged in selling gasoline and/or diesel fuel principally to the public, for motor vehicle use on land.

A facility may be eligible for other exemptions under EPCRA Sections 311 and 312 for the storage of gasoline or diesel fuel; for example, a farm that uses gasoline or diesel fuel to run farm machinery may be eligible for the exemption for a substance to the extent it is used in routine agricultural operations (EPCRA section 311(e)(5), 40 CFR 370.13(c)(3)).

If the facility doesn’t meet the criteria for the higher thresholds for a retail gas station or is not eligible for other exemptions in EPCRA section 311(e) (codified in 40 CFR 370.13), then the facility is subject to the standard applicability criteria in 40 CFR 370.10 for SDS and Tier II inventory reporting under EPCRA Sections 311 and 312.