An Alcohol Fuel Plant (AFP) is established with the sole purpose of producing, processing and storing, and using or distributing distilled spirits to be used exclusively for fuel use. A medium AFP is one that will produce and receive a combination of more than 10,000 but less than 500,000 proof gallons of spirits in a calendar year. A large AFP is one that will produce and receive a combination of more than 500,000 proof gallons of spirits in a calendar year.