MARINE RETAILERS TREATED AS PRODUCERS.

SEC. 3003. MARINE RETAILERS TREATED AS PRODUCERS. (a) In General.— Subparagraph (B) of section 4092(b)(1) of the 1986 Code (relating to certain persons treated as producers) is amended by striking out the period at the end of clause (ii) and inserting in lieu thereof or” and by adding at the end thereof the following: “(iii) a retailer selling diesel fuel exclusively to purchasers as supplies for commercial and noncommercial vessels. To the extent provided in regulations, a retailer shall not be treated as not described in clause (iii) by reason of selling de minimis amounts of diesel fuel other than as supplies for commercial and noncommercial vessels.” (b) Effective Date.— The amendments made by this section shall apply to sales after December 31, 1988.