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Ready Trucking Inc. v. BP Exploration & Oil Co.

Under the Uniform Commercial Code, the parties' invoices for the purchase of diesel fuel confirmed the terms of their agreement regarding the collection of sales tax on the purchases.

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Ready Trucking, Inc. sued BP Exploration & Oil Company, f/k/a BP Oil Company, for breach of contract, claiming that BP breached the parties’ agreement by failing to collect and remit “all applicable sales tax” on Ready’s numerous purchases of diesel fuel. Both Ready and BP filed motions for summary judgment. The trial court granted BP’s motion and denied Ready’s motion. Ready challenges both rulings.

Ready Trucking is an interstate motor common carrier and has a truck terminal in Ellenwood, Georgia. At this terminal, Ready maintains two ten thousand gallon storage tanks for diesel fuel for its truck fleet. Since 1989, Ready has been a customer of BP and its predecessor, Gulf Oil Company, and regularly purchased diesel fuel from BP. When the account was established, Ready sent to BP a Georgia ST-5 Sales and Use Tax Certificate which provided that Ready was exempt from taxation on the purchase of certain enumerated goods. Ready had a business practice of sending a certificate to certain vendors in case that vendor had items that would be tax exempt if Ready purchased them.

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