A sale to a customer of an enterprise engaged in the wholesale or
bulk distribution of petroleum products will be considered to come
within the 25 percent limitation for purposes of the exemption under
section 7(b)(3) if it is made to a ``customer who is engaged in the bulk
distribution of such products for resale''. The identity of such
customers is generally well known in the trade. For example, this would
generally include other petroleum jobbers, brokers, wholesalers, and any
others who engaged in the bulk distribution of petroleum products for
resale. Thus a sale to a petroleum jobber who is engaged in selling
petroleum products to gasoline stations would clearly be a sale to a
customer described in section 7(b)(3). The essential tests are: first,
that the customer must be one who is engaged in the distribution of
``such products'', which means petroleum products; second, that he must
engage in ``the bulk distribution'' of such products; and finally, that
he must be engaged in such distribution ``for resale''. These three
requirements are discussed in Secs. 794.132 through 794.134.