Martin Midstream Partners (MMLP) 10-K 21 Feb 24 2023 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 21, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	000-50056
Entity Registrant Name	MARTIN MIDSTREAM PARTNERS L.P.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	05-0527861
Entity Address, Address Line One	4200 Stone Road
Entity Address, City or Town	Kilgore
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75662
City Area Code	903
Local Phone Number	983-6200
Title of each class	Common Units representing limited partnership interests
Trading Symbol(s)	MMLP
Name of each exchange on which registered	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction	false
Entity Shell Company	false
Entity Public Float			$ 87,464,649
Entity Common Stock, Shares Outstanding (in shares)		39,001,086
Documents Incorporated by Reference	None.
Entity Central Index Key	0001176334
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Audit Information [Abstract]
Auditor Name	KPMG LLP
Auditor Firm ID	185
Auditor Location	Dallas, Texas

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash	$ 54	$ 45
Trade and accrued accounts receivable, less allowance for doubtful accounts of $530 and $496, respectively	53,293	79,641
Inventories	43,822	109,798
Due from affiliates	7,924	8,010
Other current assets	9,220	13,633
Total current assets	114,313	211,127
Property, plant and equipment, at cost	918,786	903,535
Accumulated depreciation	(612,993)	(584,245)
Property, plant and equipment, net	305,793	319,290
Goodwill	16,671	16,671
Right-of-use assets	60,359	34,963
Deferred income taxes, net	10,200	14,386
Intangibles and other assets, net	2,039	2,414
Total assets	509,375	598,851
Liabilities and Partners’ Capital (Deficit)
Current portion of long term debt and finance lease obligations	0	9
Trade and other accounts payable	51,653	68,198
Product exchange payables	426	32
Due to affiliates	6,334	8,947
Income taxes payable	652	665
Other accrued liabilities	41,499	33,074
Total current liabilities	100,564	110,925
Long-term debt, net	421,173	512,871
Operating lease liabilities	45,684	26,268
Other long-term obligations	6,578	8,232
Total liabilities	573,999	658,296
Commitments and contingencies
Partners’ capital (deficit)	(64,624)	(59,445)
Total partners’ capital (deficit)	(64,624)	(59,445)
Total liabilities and partners' capital	$ 509,375	$ 598,851
Other Receivable, after Allowance for Credit Loss, Current, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Other Liability, Current, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 530	$ 496

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues:
Revenues		$ 797,963	$ 1,018,878	$ 882,431
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		389,680	623,306	533,098
Expenses:
Operating expenses	[1]	252,211	251,886	193,952
Selling, general and administrative	[1]	40,826	41,812	41,012
Depreciation and amortization		49,895	56,280	56,751
Total costs and expenses		732,612	973,284	824,813
Other operating income (loss), net		1,373	5,669	(534)
Gain on involuntary conversion of property, plant and equipment		0	0	196
Operating income		66,724	51,263	57,280
Other income (expense):
Interest expense, net		(60,290)	(53,665)	(54,107)
Loss on extinguishment of debt		(5,121)	0	0
Other, net		56	(5)	(4)
Total other income (expense)		(65,355)	(53,670)	(54,111)
Net income (loss) before taxes		1,369	(2,407)	3,169
Income tax expense		(5,918)	(7,927)	(3,380)
Net loss		(4,549)	(10,334)	(211)
Less general partner's interest in net loss		91	207	4
Less loss allocable to unvested restricted units		14	40	0
Limited partners' interest in net loss		$ (4,444)	$ (10,087)	$ (207)
Net loss per unit attributable to limited partners - basic (in dollars per share)		$ (0.11)	$ (0.26)	$ (0.01)
Net loss per unit attributable to limited partners - diluted (in dollars per share)		$ (0.11)	$ (0.26)	$ (0.01)
Weighted average limited partner units - basic (in shares)		38,771,657	38,726,048	38,689,041
Weighted average limited partner units - diluted (in shares)		38,771,657	38,726,048	38,689,041
Terminalling and storage
Revenues:
Revenues	[1]	$ 86,514	$ 80,193	$ 75,223
Transportation
Revenues:
Revenues	[1]	223,677	219,008	144,314
Sulfur services
Revenues:
Revenues		13,430	12,337	11,799
Product sales
Revenues:
Revenues	[1]	474,342	707,340	651,095
Specialty products
Revenues:
Revenues	[1]	346,777	540,513	517,852
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	305,903	503,225	443,896
Sulfur services
Revenues:
Revenues	[1]	127,565	166,827	133,243
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	83,702	120,062	89,134
Terminalling and storage
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	$ 75	$ 19	$ 68
[1]Related Party Transactions Included Above Year Ended December 31, 2023 2022 2021 Revenues: Terminalling and storage $ 72,138 $ 66,867 $ 62,677 Transportation 29,276 28,393 20,046 Product sales 8,767 554 479 Costs and expenses: Cost of products sold: (excluding depreciation and amortization) Specialty products 35,930 39,356 27,856 Sulfur services 11,182 10,717 9,980 Terminalling and storage 75 19 10 Expenses: Operating expenses 100,851 93,630 78,607 Selling, general and administrative 32,021 31,758 32,924

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS - (Related Party Transactions) (Parenthetical) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues:
Revenues		$ 797,963	$ 1,018,878	$ 882,431
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		389,680	623,306	533,098
Expenses:
Operating expenses	[1]	252,211	251,886	193,952
Selling, general and administrative	[1]	40,826	41,812	41,012
Terminalling and storage
Revenues:
Revenues	[1]	86,514	80,193	75,223
Transportation
Revenues:
Revenues	[1]	223,677	219,008	144,314
Product sales
Revenues:
Revenues	[1]	474,342	707,340	651,095
Specialty products
Revenues:
Revenues	[1]	346,777	540,513	517,852
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	305,903	503,225	443,896
Sulfur services
Revenues:
Revenues	[1]	127,565	166,827	133,243
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	83,702	120,062	89,134
Terminalling and storage
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	75	19	68
Related Party
Revenues:
Revenues		110,181	95,814	83,202
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		47,187	50,092	37,846
Expenses:
Operating expenses		100,851	93,630	78,607
Selling, general and administrative		32,021	31,758	32,924
Related Party | Terminalling and storage
Revenues:
Revenues		72,138	66,867	62,677
Related Party | Transportation
Revenues:
Revenues		29,276	28,393	20,046
Expenses:
Operating expenses		73,866	66,682	55,382
Selling, general and administrative		8,927	7,553	6,996
Related Party | Product sales
Revenues:
Revenues		8,767	554	479
Related Party | Specialty products
Revenues:
Revenues		8,547	404	370
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		35,930	39,356	27,856
Expenses:
Selling, general and administrative		4,152	5,565	7,414
Related Party | Sulfur services
Revenues:
Revenues		220	150	109
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		11,182	10,717	9,980
Expenses:
Operating expenses		5,738	6,165	4,411
Selling, general and administrative		3,714	3,917	3,276
Related Party | Terminalling and storage
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		75	19	10
Expenses:
Operating expenses		21,247	20,783	18,814
Selling, general and administrative		$ 780	$ 804	$ 546
[1]Related Party Transactions Included Above Year Ended December 31, 2023 2022 2021 Revenues: Terminalling and storage $ 72,138 $ 66,867 $ 62,677 Transportation 29,276 28,393 20,046 Product sales 8,767 554 479 Costs and expenses: Cost of products sold: (excluding depreciation and amortization) Specialty products 35,930 39,356 27,856 Sulfur services 11,182 10,717 9,980 Terminalling and storage 75 19 10 Expenses: Operating expenses 100,851 93,630 78,607 Selling, general and administrative 32,021 31,758 32,924

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net loss	$ (4,549)	$ (10,334)	$ (211)
Changes in fair values of commodity cash flow hedges	0	(816)	816
Comprehensive income (loss)	$ (4,549)	$ (11,150)	$ 605

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL (DEFICIT) - USD ($) $ in Thousands	Total	Common Common	General Partner Amount	Accumulated Other Comprehensive Income	Time Based Restricted Units Common Common
Beginning balance at Dec. 31, 2020	$ (46,871)	$ (48,776)	$ 1,905	$ 0
Beginning balance (in shares) at Dec. 31, 2020		38,851,174
Increase (Decrease) in Partners' Capital
Net loss	(211)	$ (207)	(4)
Issuance of time-based restricted units (in shares)					42,168
General partner contribution	3		3
Cash distributions	(791)	(775)	(16)
Changes in fair values of commodity cash flow hedges	816			816
Excess purchase price over carrying value of acquired assets	(1,350)	(1,350)
Unit-based compensation	384	384
Purchase of treasury units	(17)	$ (17)
Purchase of treasury units (in shares)		(7,156)
Ending balance at Dec. 31, 2021	(48,037)	$ (50,741)	1,888	816
Ending balance (in shares) at Dec. 31, 2021		38,802,750
Increase (Decrease) in Partners' Capital
Net loss	(10,334)	$ (10,127)	(207)
Issuance of time-based restricted units (in shares)					48,000
Cash distributions	(793)	(777)	(16)
Changes in fair values of commodity cash flow hedges	(816)			(816)
Excess purchase price over carrying value of acquired assets	374	374
Unit-based compensation	161	161
Ending balance at Dec. 31, 2022	(59,445)	$ (61,110)	1,665	0
Ending balance (in shares) at Dec. 31, 2022		38,850,750
Increase (Decrease) in Partners' Capital
Net loss	(4,549)	$ (4,458)	(91)
Issuance of time-based restricted units (in shares)					64,056
Cash distributions	(793)	(777)	(16)
Changes in fair values of commodity cash flow hedges	0
Unit-based compensation	163	163
Ending balance at Dec. 31, 2023	$ (64,624)	$ (66,182)	$ 1,558	$ 0
Ending balance (in shares) at Dec. 31, 2023		38,914,806

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (4,549)	$ (10,334)	$ (211)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	49,895	56,280	56,751
Amortization and write-off of deferred debt issue costs	3,978	3,152	3,367
Amortization of discount on notes payable	2,200	0	0
Deferred income tax expense	4,186	5,744	2,432
(Gain) loss on disposition or sale of property, plant, and equipment	(1,373)	(5,669)	534
Gain on involuntary conversion of property, plant and equipment	0	0	(196)
Loss on extinguishment of debt	5,121	0	0
Derivative (income) loss	0	(901)	5,593
Net cash received (paid) for commodity derivatives	0	85	(4,984)
Unit-based compensation	163	161	384
Change in current assets and liabilities, excluding effects of acquisitions and dispositions:
Accounts and other receivables	26,348	4,579	(31,448)
Inventories	65,976	(47,678)	(8,334)
Due from affiliates	86	6,399	398
Other current assets	4,739	(1,479)	(3,552)
Trade and other accounts payable	(17,539)	486	14,331
Product exchange payables	394	(1,374)	1,033
Due to affiliates	(2,613)	7,123	1,389
Income taxes payable	(13)	280	(171)
Other accrued liabilities	2,880	(2,087)	(2,236)
Change in other non-current assets and liabilities	(2,411)	1,381	649
Net cash provided by operating activities	137,468	16,148	35,729
Cash flows from investing activities:
Payments for property, plant, and equipment	(34,317)	(27,237)	(16,059)
Payments for plant turnaround costs	(4,825)	(5,176)	(4,109)
Proceeds from sale of property, plant, and equipment	5,482	7,769	643
Proceeds from involuntary conversion of property, plant and equipment	0	0	284
Net cash used in investing activities	(33,660)	(24,644)	(19,241)
Cash flows from financing activities:
Payments of long-term debt	(632,197)	(393,740)	(333,790)
Payments under finance lease obligations	(9)	(279)	(2,707)
Proceeds from long-term debt	543,489	404,650	316,500
General partner contributions	0	0	3
Excess purchase price over carrying value of acquired assets	0	(1,285)	0
Purchase of treasury units	0	0	(17)
Payments of debt issuance costs	(14,289)	(64)	(592)
Cash distributions paid	(793)	(793)	(791)
Net cash provided by (used in) financing activities	(103,799)	8,489	(21,394)
Net increase (decrease) in cash	9	(7)	(4,906)
Cash at beginning of year	45	52	4,958
Cash at end of year	$ 54	$ 45	$ 52

Organization and Description of

Organization and Description of Business	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of Business	ORGANIZATION AND DESCRIPTION OF BUSINESS Martin Midstream Partners L.P. (the "Partnership") is a publicly traded limited partnership with a diverse set of operations focused primarily in the Gulf Coast region of the U.S. Its four primary business lines include: terminalling, processing, and storage services for petroleum products and by-products; land and marine transportation services for petroleum products and by-products, chemicals, and specialty products; sulfur and sulfur-based products processing, manufacturing, marketing and distribution; and marketing, distribution, and transportation services for natural gas liquids ("NGL") and blending and packaging services for specialty lubricants and grease. The Partnership provides specialty services to major and independent oil and gas companies, independent refiners, large chemical companies, and other wholesale purchasers of certain petroleum products and by-products, with significant business concentrated around the U.S. Gulf Coast refinery complex, which is a major hub for petroleum refining, natural gas gathering and processing, and support services for the exploration and production industry. The petroleum products and by-products the Partnership gathers, transports, stores and markets are produced primarily by major and independent oil and gas companies who often rely on third parties, such as the Partnership, for the transportation and disposition of these products.

Significant Accounting Policies

Significant Accounting Policies and Practices	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Significant Accounting Policies and Practices	SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (a) Principles of Presentation and Consolidation The consolidated financial statements include the financial statements of the Partnership and its wholly owned subsidiaries and equity method investees. In the opinion of the management of the Partnership’s general partner, all adjustments and elimination of significant intercompany balances necessary for a fair presentation of the Partnership’s results of operations, financial position and cash flows for the periods shown have been made. All such adjustments are of a normal recurring nature. In addition, the Partnership evaluates its relationships with other entities to identify whether they are variable interest entities under certain provisions of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC"), 810-10 and to assess whether it is the primary beneficiary of such entities. If the determination is made that the Partnership is the primary beneficiary, then that entity is included in the consolidated financial statements in accordance with ASC 810-10. No such variable interest entities existed as of December 31, 2023 or 2022. (b) Product Exchanges The Partnership enters into product exchange agreements with third parties, whereby the Partnership agrees to exchange NGLs and sulfur with third parties. The Partnership records the balance of exchange products due to other companies under these agreements at quoted market product prices and the balance of exchange products due from other companies at the lower of cost or market. Cost is determined using the first-in, first-out ("FIFO") method. Product exchanges with the same counterparty are entered into in contemplation of one another and are combined. The net amount related to location differentials is reported in "Product sales" or "Cost of products sold" in the Consolidated Statements of Operations. (c) Inventories Inventories are stated at the lower of cost or net realizable value. Cost is generally determined by using the FIFO method for all inventories except lubricants, greases, lubricants packaging, and fertilizer inventories. Lubricants, greases, and lubricants packaging inventories cost is determined using standard cost, which approximates actual cost. Fertilizer inventory is determined using weighted average cost, which approximates actual cost. (d) Revenue Recognition Terminalling and Storage – Revenue is recognized for storage contracts based on the contracted monthly tank fixed fee. For throughput contracts, revenue is recognized based on the volume moved through the Partnership’s terminals at the contracted rate. For storage and throughput contracts at the Partnership's underground NGL storage facility, revenue is recognized based on the volume stored and moved through the facility at the contracted rate. For the Partnership’s tolling agreement, revenue is recognized based on the contracted monthly reservation fee and throughput volumes moved through the facility. Specialty Products – NGL revenue is recognized when title is transferred, which is generally when the product is delivered by truck, rail, or pipeline to the Partnership's NGL customers or when the customer collects the product from our facilities. When lubricants are sold by truck or rail, revenue is recognized when title is transferred, which is generally when the product leaves the Partnership's facility, depending on the specific terms of the contract. Delivery of product is invoiced as the transaction occurs and is generally paid within a month. Sulfur Services – Revenue from sulfur and fertilizer product sales is recognized when the customer takes title to the product. Delivery of product is invoiced as the transaction occurs and is generally paid within a month. Revenue from sulfur services is recognized as services are performed during each monthly period. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. Transportation – Revenue related to land transportation is recognized for line hauls based on a mileage rate. For contracted trips, revenue is recognized upon completion of the particular trip. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. Revenue related to marine transportation is recognized for time charters based on a per day rate. For contracted trips, revenue is recognized upon completion of the particular trip. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. (e) Equity Method Investments The Partnership uses the equity method of accounting for investments in unconsolidated entities where the ability to exercise significant influence over such entities exists. Investments in unconsolidated entities consist of capital contributions and advances plus the Partnership’s share of accumulated earnings as of the entities’ latest fiscal year-ends, less capital withdrawals and distributions. Equity method investments are subject to impairment under the provisions of ASC 323-10, which relates to the equity method of accounting for investments in common stock. No portion of the net income from these entities is included in the Partnership’s operating income. (f) Property, Plant, and Equipment Owned property, plant, and equipment is stated at cost, less accumulated depreciation. Owned buildings and equipment are depreciated using the straight-line method over the estimated lives of the respective assets. Equipment under finance leases is stated at the present value of minimum lease payments less accumulated amortization. Equipment under finance leases is amortized on a straight-line basis over the estimated useful life of the asset. Routine maintenance and repairs are charged to expense while costs of betterments and renewals are capitalized. When an asset is retired or sold, its cost and related accumulated depreciation are removed from the accounts, and the difference between net book value of the asset and proceeds from disposition is recognized as gain or loss. (g) Goodwill and Other Intangible Assets Goodwill is subject to a fair-value based impairment test on an annual basis, or more often if events or circumstances indicate there may be impairment. The Partnership is required to identify its reporting units and determine the carrying value of each reporting unit by assigning the assets and liabilities, including the existing goodwill and intangible assets. The Partnership is required to determine the fair value of each reporting unit and compare it to the carrying amount of the reporting unit. To the extent the carrying amount of a reporting unit exceeds the fair value of the reporting unit, the Partnership will record the amount of goodwill impairment as the excess of a reporting unit's carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. When assessing the recoverability of goodwill and other intangible assets, the Partnership may first assess qualitative factors in determining whether it is more likely than not that the fair value of a reporting unit or other intangible asset is less than its carrying amount. After assessing qualitative factors, if the Partnership determines that it is not more likely than not that the fair value of a reporting unit or other intangible asset is less than its carrying amount, then performing a quantitative assessment is not required. If an initial qualitative assessment indicates that it is more likely than not the carrying amount exceeds the fair value of a reporting unit or other intangible asset, a quantitative analysis will be performed. The Partnership may also elect to bypass the qualitative assessment and proceed directly to a quantitative analysis depending on the facts and circumstances. Of the Partnership's four reporting units, the terminalling and storage, transportation, specialty products and sulfur services reporting units all contain goodwill. In performing a quantitative analysis, recoverability of goodwill for each reporting unit is measured using a weighting of the discounted cash flow method and two market approaches (the guideline public company method and the guideline transaction method). The discounted cash flow model incorporates discount rates commensurate with the risks involved. Use of a discounted cash flow model is common practice in assessing impairment in the absence of available transactional market evidence to determine the fair value. The key assumptions used in the discounted cash flow valuation model include discount rates, growth rates, cash flow projections and terminal value rates. Discount rates, growth rates and cash flow projections are the most sensitive and susceptible to change as they require significant management judgment. Discount rates are determined by using a weighted average cost of capital ("WACC"). The WACC considers market and industry data as well as company-specific risk factors for each reporting unit in determining the appropriate discount rate to be used. The discount rate utilized for each reporting unit is indicative of the return an investor would expect to receive for investing in such a business. Management, considering industry and company specific historical and projected data, develops growth rates and cash flow projections for each reporting unit. Terminal value rate determination follows common methodology of capturing the present value of perpetual cash flow estimates beyond the last projected period assuming a constant WACC and low long-term growth rates. If the calculated fair value is less than the current carrying amount, the Partnership will record the amount of goodwill impairment as the excess of a reporting unit's carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. Significant changes in these estimates and assumptions could materially affect the determination of fair value for each reporting unit which could give rise to future impairment. Changes to these estimates and assumptions can include, but may not be limited to, varying commodity prices, volume changes and operating costs due to market conditions and/or alternative providers of services. Based upon the most recent annual review as of August 31, 2023, no goodwill impairment exists within the Partnership's reporting units for the year ended December 31, 2023. No goodwill impairment was recorded for the years ended December 31, 2022 or 2021. Other intangible assets that have finite lives are tested for impairment when events or circumstances indicate that the carrying value may not be recoverable. An impairment is indicated if the carrying amount of a long-lived intangible asset exceeds the sum of the undiscounted future cash flows expected to result from the use and eventual disposition of the asset. If impairment is indicated, the Partnership would record an impairment loss equal to the difference between the carrying value and the fair value of the asset. There were no intangible asset impairments for the years ended December 31, 2023, 2022 or 2021. (h) Debt Issuance Costs Debt issuance costs relating to the Partnership’s credit facility and senior notes are deferred and amortized over the terms of the debt arrangements and are shown, net of accumulated amortization, as a reduction of the related long-term debt. In connection with the issuance, amendment, expansion and restatement of debt arrangements, the Partnership incurred debt issuance costs of $14,289, $64 and $592 in the years ended December 31, 2023, 2022 and 2021, respectively. Amortization and write-off of debt issuance costs, which is included in interest expense, totaled $3,978, $3,152 and $3,367 for the years ended December 31, 2023, 2022 and 2021, respectively. Accumulated amortization amounted to $29,313 and $29,173 at December 31, 2023 and 2022, respectively. (i) Impairment of Long-Lived Assets In accordance with ASC 360-10, long-lived assets, such as property, plant and equipment, and intangible assets with definite lives are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell and would no longer be depreciated. The assets and liabilities of a disposed group classified as held for sale would be presented separately in the appropriate asset and liability sections of the balance sheet. The Partnership identified triggering events related to a certain asset group in its transportation segment in 2022 and 2021. The Partnership performed a recoverability test and concluded the estimated undiscounted cash flows expected to be generated by the asset group exceeded the carrying value of the asset group and no impairment was recorded. (j) Asset Retirement Obligations Under ASC 410-20, which relates to accounting requirements for costs associated with legal obligations to retire tangible, long-lived assets, the Partnership records an asset retirement obligation at present value based upon estimated costs to retire the asset in the period in which it is incurred by increasing the carrying amount of the related long-lived asset. In each subsequent period, the liability is accreted over time towards the ultimate obligation amount and the capitalized costs are depreciated over the useful life of the related asset. (k) Derivative Instruments and Hedging Activities In accordance with certain provisions of ASC 815-10 related to accounting for derivative instruments and hedging activities, all derivatives and hedging instruments are included in the Consolidated Balance Sheets as an asset or liability measured at fair value and changes in fair value are recognized currently in earnings unless specific hedge accounting criteria are met. If a derivative qualifies for hedge accounting, changes in the fair value can be offset against the change in the fair value of the hedged item through earnings or recognized in other comprehensive income until such time as the hedged item is recognized in earnings. Derivative instruments not designated as hedges are marked to market with all market value adjustments being recorded in the Consolidated Statements of Operations. (l) Use of Estimates Management has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with accounting principles generally accepted in the U.S. Actual results could differ from those estimates. (m) Environmental Liabilities and Litigation The Partnership’s policy is to accrue for losses associated with environmental remediation obligations when such losses are probable and reasonably estimable. Accruals for estimated losses from environmental remediation obligations generally are recognized no later than completion of the remedial feasibility study. Such accruals are adjusted as further information develops or circumstances change. Costs of future expenditures for environmental remediation obligations are not discounted to their present value. Recoveries of environmental remediation costs from other parties are recorded as assets when their receipt is deemed probable. (n) Trade and Accrued Accounts Receivable and Allowance for Doubtful Accounts. Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Partnership’s best estimate of the amount of probable credit losses in the Partnership’s existing accounts receivable. (o) Deferred Catalyst Costs The cost of the periodic replacement of catalysts is deferred and amortized over the catalyst’s estimated useful life, which ranges from 12 to 36 months. (p) Deferred Turnaround Costs The Partnership capitalizes the cost of major turnarounds and amortizes these costs over the estimated period to the next turnaround, which ranges from 12 to 36 months. (q) Income Taxes The Partnership is subject to the Texas margin tax, which is considered a state income tax, and is included in income tax expense on the Consolidated Statements of Operations. Since the tax base on the Texas margin tax is derived from an income-based measure, the margin tax is construed as an income tax and, therefore, the recognition of deferred taxes applies to the margin tax. The impact on deferred taxes as a result of this provision is immaterial. The Partnership's financial statements recognize the current and deferred income tax consequences that result from the activities of its wholly owned C-Corporation subsidiary, MTI, during the current period pursuant to the provisions of the FASB ASC 740 related to income taxes. As a result of the common control transaction with the Partnership, the deferred tax consequences of the changes in the tax bases of MTI’s assets and liabilities were included in equity under the provisions of ASC 740-20-45-11. With respect to the Partnership’s taxable subsidiary (MTI), income taxes are accounted for under the asset and liability method, whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In the ordinary course of business, there may be many transactions and calculations where the ultimate tax outcome is uncertain. The calculation of tax liabilities involves dealing with uncertainties in the application of complex tax laws. In accordance with the provisions of ASC 740, we use a two-step approach for recognizing and measuring tax benefits taken or expected to be taken in a tax return. In the first step, “recognition”, the Partnership determines whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. In evaluating whether a tax position has met the more-likely-than-not recognition threshold, the Partnership presumes that the position will be examined by the appropriate taxing authority that has full knowledge of all relevant information. In the second step, “measurement”, a tax position that meets the more-likely-than-not threshold is measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement based upon management’s intent regarding negotiation and litigation. In evaluating all income tax positions for all open years, management has determined all positions are more likely than not to be sustained at full benefit based upon their technical merit under applicable tax laws. (r) Comprehensive Income (Loss)

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In December 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-09, “Improvements to Income Tax Disclosures” , which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The new standard is effective for annual reporting periods beginning after December 15, 2024, with early adoption permitted and can be applied on either a prospective or retroactive basis. This ASU will result in the required additional disclosures being included in the Partnership's consolidated financial statements, once adopted. In November 2023, the FASB issued ASU 2023-07, " Improvements to Reportable Segment Disclosures" , effective for fiscal years beginning after December 15, 2023. The ASU adds disclosure requirements about an entity's reportable segments' oversight and significant expenses on an interim and annual basis. Early adoption is permitted. The Partnership is currently evaluating the guidance and its impact to the financial statements. On January 1, 2021, the Partnership adopted FASB ASU 2019-12, Income Taxes (Accounting Standards Codification (“ASC”) Topic 740): Simplifying the Accounting for Income Taxes

Exit Activities And Divestiture

Exit Activities And Divestitures	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Exit Activities And Divestitures	EXIT ACTIVITIES AND DIVESTITURES Exit from Butane Optimization Business. During the second quarter of 2023, the Partnership completed its previously announced exit from its butane optimization business at the conclusion of the butane selling season. This exit did not qualify as discontinued operations pursuant to ASC 205. Going forward, with respect to butane, the Partnership will operate as a fee-based butane logistics business, utilizing its north Louisiana underground storage assets, which have both truck and rail capability. This logistics business will also utilize the Partnership's truck transportation assets for fee-based product movements. As a result of this new business model, the Partnership will no longer carry butane inventory, enabling the Partnership to reduce commodity risk exposure, cash flow and earnings volatility, and working capital requirements. The following revenues and costs, which are included in the financial results for all periods presented, are not expected to be incurred under the new fee-based butane logistics business model. The butane optimization business has historically been included in the Partnership's Specialty Products operating segment. 2023 2022 2021 Products revenue $ 70,539 $ 172,756 $ 223,290 Cost of products sold 72,283 190,677 196,475 Selling, general and administrative expenses 512 2,094 4,292 $ (2,256) $ (20,015) $ 22,523 Divestiture of Stockton, California Sulfur Terminal. On October 7, 2022, the Partnership closed on the sale of its Stockton Sulfur Terminal to Gulf Terminals LLC for net proceeds of approximately $5,250, which were used to reduce outstanding borrowings under the Partnership's credit facility. The divestiture of the Stockton Sulfur Terminal did not qualify for discontinued operations presentation under the guidance of ASC 205-20.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue	REVENUE The following table disaggregates our revenue by major source: 2023 2022 2021 Terminalling and storage segment Throughput and storage $ 86,514 $ 80,193 $ 75,223 $ 86,514 $ 80,193 $ 75,223 Transportation segment Land transportation $ 166,717 $ 166,631 $ 111,611 Inland transportation 50,890 45,050 29,536 Offshore transportation 6,070 7,327 3,167 $ 223,677 $ 219,008 $ 144,314 Sulfur service segment Sulfur product sales $ 30,170 $ 42,247 $ 32,416 Fertilizer product sales 97,395 124,580 100,827 Sulfur services 13,430 12,337 11,799 $ 140,995 $ 179,164 $ 145,042 Specialty products segment Natural gas liquids product sales $ 214,713 $ 398,422 $ 414,046 Lubricant product sales 132,064 142,091 103,806 $ 346,777 $ 540,513 $ 517,852 Total revenues $ 797,963 $ 1,018,878 $ 882,431 Revenue is measured based on a consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties where the Partnership is acting as an agent. The Partnership recognizes revenue when the Partnership satisfies a performance obligation, which typically occurs when the Partnership transfers control over a product to a customer or as the Partnership delivers a service. The following is a description of the principal activities - separated by reportable segments - from which the Partnership generates revenue. Terminalling and Storage Segment Revenue is recognized for storage contracts based on the contracted monthly tank fixed fee. For throughput contracts, revenue is recognized based on the volume moved through the Partnership’s terminals at the contracted rate. For storage and throughput contracts at the Partnership's underground NGL storage facility, revenue is recognized based on the volume stored and moved through the facility at the contracted rate. For the Partnership’s tolling agreement, revenue is recognized based on the contracted monthly reservation fee and throughput volumes moved through the facility. Throughput and storage revenue in the table above includes non-cancelable revenue arrangements that are under the scope of ASC 842, whereby the Partnership has committed certain Terminalling and Storage assets in exchange for a minimum fee. Specialty Products Segment NGL revenue is recognized when title is transferred, which is generally when the product is delivered by truck, rail, or pipeline to the Partnership's NGL customers or when the customer collects the product from our facilities. When lubricants are sold by truck or rail, revenue is recognized when title is transferred, which is generally when the product leaves the Partnership's facility, depending on the specific terms of the contract. Delivery of product is invoiced as the transaction occurs and is generally paid within a month. Sulfur Services Segment Revenue from sulfur and fertilizer product sales is recognized when the customer takes title to the product. Delivery of product is invoiced as the transaction occurs and is generally paid within a month. Revenue from sulfur services is recognized as services are performed during each monthly period. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. Transportation Segment Revenue related to land transportation is recognized for line hauls based on a mileage rate. For contracted trips, revenue is recognized upon completion of the particular trip. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. Revenue related to marine transportation is recognized for time charters based on a per day rate. For contracted trips, revenue is recognized upon completion of the particular trip. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. The table below includes estimated minimum revenue expected to be recognized in the future related to performance obligations that are unsatisfied at the end of the reporting period. The Partnership applies the practical expedient in ASC 606-10-50-14(a) and does not disclose information about remaining performance obligations that have original expected durations of one year or less. 2024 2025 2026 2027 2028 Thereafter Total Terminalling and Storage Throughput and storage $ 44,124 $ 45,448 $ 46,749 $ 48,152 $ 49,662 $ 157,964 $ 392,099 Specialty Products Natural Gas Liquids 6,449 6,431 3,736 — — — 16,616 Sulfur Services Product sales 13,908 13,908 13,908 — — — 41,724 Service revenues 5,366 5,366 4,391 295 — — 15,418 Total $ 69,847 $ 71,153 $ 68,784 $ 48,447 $ 49,662 $ 157,964 $ 465,857

Inventories

Inventories	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventories	INVENTORIES Components of inventories at December 31, 2023 and 2022 were as follows: 2023 2022 Natural Gas Liquids $ 3,679 $ 52,462 Sulfur 817 1,541 Fertilizer 13,411 21,691 Lubricants 20,057 28,190 Other 5,858 5,914 $ 43,822 $ 109,798

Property, Plant, and Equipment

Property, Plant, and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment	PROPERTY, PLANT, AND EQUIPMENT At December 31, 2023 and 2022, property, plant and equipment consisted of the following: Depreciable Lives 2023 2022 Land — $ 18,818 $ 21,649 Improvements to land and buildings 10-25 years 133,440 131,521 Storage equipment 5-50 years 129,456 124,412 Marine vessels 4-25 years 187,182 180,684 Operating plant and equipment 3-50 years 376,170 365,952 Furniture, fixtures and other equipment 3-20 years 7,527 11,726 Transportation equipment 3-7 years 47,017 50,836 Construction in progress 19,176 16,755 $ 918,786 $ 903,535 Depreciation expense for the years ended December 31, 2023, 2022 and 2021 was $44,700, $50,186 and $52,289, respectively, which includes amortization of fixed assets acquired under capital lease obligations of $6, $92, and $164. Gross assets under capital leases were $0 and $83 at December 31, 2023 and 2022, respectively. Accumulated amortization associated with capital leases was $0 and $44 at December 31, 2023 and 2022, respectively. Additions to property, plant and equipment included in accounts payable at December 31, 2023, 2022 and 2021 were $2,943, $1,949, and $3,229, respectively. No equipment was purchased under capital lease obligations for the years ended December 31, 2023, 2022, and 2021.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL The following table represents the goodwill balance by reporting unit at December 31, 2023 and 2022 as follows: 2023 2022 Carrying amount of goodwill: Terminalling and storage 1 $ 6,756 $ 10,985 Specialty products 1 4,229 — Sulfur services 5,197 5,197 Transportation 489 489 Total goodwill $ 16,671 $ 16,671 1

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	LEASES The Partnership has numerous operating leases primarily for terminal facilities and transportation and other equipment. The leases generally provide that all expenses related to the equipment are to be paid by the lessee. Operating lease right of use ("ROU") assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of the Partnership's leases do not provide an implicit rate of return, the Partnership uses its imputed collateralized rate based on the information available at commencement date in determining the present value of lease payments. The estimated rate is based on a risk-free rate plus a risk-adjusted margin. The Partnership's leases have remaining lease terms of 1 year to 13 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year. The Partnership includes extension periods and excludes termination periods from its lease term if, at commencement, it is reasonably likely that the Partnership will exercise the option. The components of lease expense for the years ended December 31, 2023, 2022, and 2021 were as follows: 2023 2022 2021 Operating lease cost $ 16,198 $ 10,752 $ 9,266 Finance lease cost: Amortization of right-of-use assets 6 92 164 Interest on lease liabilities — 9 26 Short-term lease cost 5,415 11,546 10,290 Variable lease cost 191 185 115 Total lease cost $ 21,810 $ 22,584 $ 19,861 Supplemental cash flow information for the years ended December 31, 2023, 2022, and 2021 related to leases were as follows: 2023 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 29,820 $ 20,153 $ 19,678 Operating cash flows from finance leases — 9 26 Financing cash flows from finance leases 9 279 2,707 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 38,935 $ 22,433 $ 7,668 Finance leases — — 83 Supplemental balance sheet information related to leases was as follows at December 31, 2023 and 2022: 2023 2022 Operating Leases Operating lease right-of-use assets $ 60,359 $ 34,963 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 14,901 $ 9,084 Operating lease liabilities 45,684 26,268 Total operating lease liabilities $ 60,585 $ 35,352 Finance Leases Property, plant and equipment, at cost $ — $ 83 Accumulated depreciation — (44) Property, plant and equipment, net $ — $ 39 Current installments of finance lease obligations $ — $ 9 Finance lease obligations $ — 0 Total finance lease obligations $ — $ 9 Weighted Average Remaining Lease Term (years) Operating leases 4.72 5.74 Finance leases — 0.41 Weighted Average Discount Rate Operating leases 6.56 % 5.24 % Finance leases — 3.61 % The Partnership’s future minimum lease obligations as of December 31, 2023 consist of the following: Operating Leases Finance Leases Year 1 $ 18,345 $ — Year 2 16,740 — Year 3 13,802 — Year 4 10,515 — Year 5 5,219 — Thereafter 5,433 — Total 70,054 — Less amounts representing interest costs (9,469) — Total lease liability $ 60,585 $ — As of December 31, 2023, the Partnership did not have any operating leases that have not yet commenced. The Partnership has non-cancelable revenue arrangements that are under the scope of ASC 842 whereby we have committed certain terminalling and storage assets in exchange for a minimum fee. Future minimum revenues the Partnership expects to receive under these non-cancelable arrangements as of December 31, 2023 are as follows: 2024 - $22,275; 2025 - $16,333; 2026 - $11,741; 2027 - $11,552; 2028 - $11,364; subsequent years - $18,256.
Leases	LEASES The Partnership has numerous operating leases primarily for terminal facilities and transportation and other equipment. The leases generally provide that all expenses related to the equipment are to be paid by the lessee. Operating lease right of use ("ROU") assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of the Partnership's leases do not provide an implicit rate of return, the Partnership uses its imputed collateralized rate based on the information available at commencement date in determining the present value of lease payments. The estimated rate is based on a risk-free rate plus a risk-adjusted margin. The Partnership's leases have remaining lease terms of 1 year to 13 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year. The Partnership includes extension periods and excludes termination periods from its lease term if, at commencement, it is reasonably likely that the Partnership will exercise the option. The components of lease expense for the years ended December 31, 2023, 2022, and 2021 were as follows: 2023 2022 2021 Operating lease cost $ 16,198 $ 10,752 $ 9,266 Finance lease cost: Amortization of right-of-use assets 6 92 164 Interest on lease liabilities — 9 26 Short-term lease cost 5,415 11,546 10,290 Variable lease cost 191 185 115 Total lease cost $ 21,810 $ 22,584 $ 19,861 Supplemental cash flow information for the years ended December 31, 2023, 2022, and 2021 related to leases were as follows: 2023 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 29,820 $ 20,153 $ 19,678 Operating cash flows from finance leases — 9 26 Financing cash flows from finance leases 9 279 2,707 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 38,935 $ 22,433 $ 7,668 Finance leases — — 83 Supplemental balance sheet information related to leases was as follows at December 31, 2023 and 2022: 2023 2022 Operating Leases Operating lease right-of-use assets $ 60,359 $ 34,963 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 14,901 $ 9,084 Operating lease liabilities 45,684 26,268 Total operating lease liabilities $ 60,585 $ 35,352 Finance Leases Property, plant and equipment, at cost $ — $ 83 Accumulated depreciation — (44) Property, plant and equipment, net $ — $ 39 Current installments of finance lease obligations $ — $ 9 Finance lease obligations $ — 0 Total finance lease obligations $ — $ 9 Weighted Average Remaining Lease Term (years) Operating leases 4.72 5.74 Finance leases — 0.41 Weighted Average Discount Rate Operating leases 6.56 % 5.24 % Finance leases — 3.61 % The Partnership’s future minimum lease obligations as of December 31, 2023 consist of the following: Operating Leases Finance Leases Year 1 $ 18,345 $ — Year 2 16,740 — Year 3 13,802 — Year 4 10,515 — Year 5 5,219 — Thereafter 5,433 — Total 70,054 — Less amounts representing interest costs (9,469) — Total lease liability $ 60,585 $ — As of December 31, 2023, the Partnership did not have any operating leases that have not yet commenced. The Partnership has non-cancelable revenue arrangements that are under the scope of ASC 842 whereby we have committed certain terminalling and storage assets in exchange for a minimum fee. Future minimum revenues the Partnership expects to receive under these non-cancelable arrangements as of December 31, 2023 are as follows: 2024 - $22,275; 2025 - $16,333; 2026 - $11,741; 2027 - $11,552; 2028 - $11,364; subsequent years - $18,256.
Leases	LEASES The Partnership has numerous operating leases primarily for terminal facilities and transportation and other equipment. The leases generally provide that all expenses related to the equipment are to be paid by the lessee. Operating lease right of use ("ROU") assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of the Partnership's leases do not provide an implicit rate of return, the Partnership uses its imputed collateralized rate based on the information available at commencement date in determining the present value of lease payments. The estimated rate is based on a risk-free rate plus a risk-adjusted margin. The Partnership's leases have remaining lease terms of 1 year to 13 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year. The Partnership includes extension periods and excludes termination periods from its lease term if, at commencement, it is reasonably likely that the Partnership will exercise the option. The components of lease expense for the years ended December 31, 2023, 2022, and 2021 were as follows: 2023 2022 2021 Operating lease cost $ 16,198 $ 10,752 $ 9,266 Finance lease cost: Amortization of right-of-use assets 6 92 164 Interest on lease liabilities — 9 26 Short-term lease cost 5,415 11,546 10,290 Variable lease cost 191 185 115 Total lease cost $ 21,810 $ 22,584 $ 19,861 Supplemental cash flow information for the years ended December 31, 2023, 2022, and 2021 related to leases were as follows: 2023 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 29,820 $ 20,153 $ 19,678 Operating cash flows from finance leases — 9 26 Financing cash flows from finance leases 9 279 2,707 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 38,935 $ 22,433 $ 7,668 Finance leases — — 83 Supplemental balance sheet information related to leases was as follows at December 31, 2023 and 2022: 2023 2022 Operating Leases Operating lease right-of-use assets $ 60,359 $ 34,963 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 14,901 $ 9,084 Operating lease liabilities 45,684 26,268 Total operating lease liabilities $ 60,585 $ 35,352 Finance Leases Property, plant and equipment, at cost $ — $ 83 Accumulated depreciation — (44) Property, plant and equipment, net $ — $ 39 Current installments of finance lease obligations $ — $ 9 Finance lease obligations $ — 0 Total finance lease obligations $ — $ 9 Weighted Average Remaining Lease Term (years) Operating leases 4.72 5.74 Finance leases — 0.41 Weighted Average Discount Rate Operating leases 6.56 % 5.24 % Finance leases — 3.61 % The Partnership’s future minimum lease obligations as of December 31, 2023 consist of the following: Operating Leases Finance Leases Year 1 $ 18,345 $ — Year 2 16,740 — Year 3 13,802 — Year 4 10,515 — Year 5 5,219 — Thereafter 5,433 — Total 70,054 — Less amounts representing interest costs (9,469) — Total lease liability $ 60,585 $ — As of December 31, 2023, the Partnership did not have any operating leases that have not yet commenced. The Partnership has non-cancelable revenue arrangements that are under the scope of ASC 842 whereby we have committed certain terminalling and storage assets in exchange for a minimum fee. Future minimum revenues the Partnership expects to receive under these non-cancelable arrangements as of December 31, 2023 are as follows: 2024 - $22,275; 2025 - $16,333; 2026 - $11,741; 2027 - $11,552; 2028 - $11,364; subsequent years - $18,256.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS The Partnership uses a valuation framework based upon inputs that market participants use in pricing certain assets and liabilities. These inputs are classified into two categories: observable inputs and unobservable inputs. Observable inputs represent market data obtained from independent sources. Unobservable inputs represent the Partnership's own market assumptions. Unobservable inputs are used only if observable inputs are unavailable or not reasonably available without undue cost and effort. The two types of inputs are further prioritized into the following hierarchy: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that reflect the entity's own assumptions and are not corroborated by market data. There were no assets and liabilities measured at fair value on a recurring basis as of December 31, 2023 or 2022. The Partnership is required to disclose estimated fair values for its financial instruments. Fair value estimates are set forth below for these financial instruments. The following methods and assumptions were used to estimate the fair value of each class of financial instrument: • Accounts and other receivables, trade and other accounts payable, accrued interest payable, other accrued liabilities, income taxes payable and due from/to affiliates: The carrying amounts approximate fair value due to the short maturity and highly liquid nature of these instruments, and as such these have been excluded from the table below. There is negligible credit risk associated with these instruments. • Current and non-current portion of long-term debt: The carrying amount of the credit facility approximates fair value due to the debt having a variable interest rate and is in Level 2. The estimated fair value of the 2024 Notes and 2025 Notes (collectively, the "senior notes") is considered Level 2, as the fair value is based upon quoted prices for identical liabilities in markets that are not active. December 31, 2023 December 31, 2022 Carrying Fair Carrying Fair 2024 Notes $ — $ — $ 52,462 $ 54,081 2025 Notes — — 290,495 290,689 2028 Notes 381,965 414,453 — — Total $ 381,965 $ 414,453 $ 342,957 $ 344,770

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES The Partnership’s results of operations could be materially impacted by changes in commodity prices and interest rates. In an effort to manage its exposure to these risks, the Partnership periodically enters into various derivative instruments, including commodity and interest rate hedges. At the time derivative contracts are entered into, the Partnership assesses whether the nature of the instrument qualifies for hedge accounting treatment according to the requirements of ASC 815 – Derivatives and Hedging . For those transactions designated as hedging instruments for accounting purposes, the Partnership documents all relationships between hedging instruments and hedged items, as well as our risk-management objective and strategy for undertaking the various hedge transactions. The Partnership also assesses, both at the hedge’s inception and on an ongoing basis, whether the derivatives used in hedging transactions are highly effective in offsetting changes in cash flows or fair value of hedged items. All derivatives and hedging instruments are included on the balance sheet as an asset or a liability measured at fair value. Changes in fair value for hedging instruments are recognized on the balance sheet through Accumulated Other Comprehensive Income ("AOCI"). Settlements related to effective hedging relationships will be reclassified from AOCI to earnings during the period in which the hedged transactions are reflected on the income statement. From time to time, derivatives designated for hedge accounting may be closed prior to contract expiration. The accounting treatment of closed positions depends on whether the closure occurred due to the hedged transaction occurring early or if the hedged transaction is still expected to occur as originally forecasted. For hedged transactions that occur early, the closure results in the realized gain or loss from closure being recognized in the same period the accelerated hedged transaction affects earnings. For hedged transactions that are still expected to occur as originally forecasted, the closure results in the realized gain or loss being deferred until the hedged transaction affects earnings. If it is determined that hedged transactions associated with cash flow hedges are no longer probable of occurring, the gain or loss associated with the instrument is recognized immediately into earnings. From time to time, we may have derivative financial instruments for which we do not elect hedge accounting. Changes in fair value for derivatives not designated as hedges are recognized as gains and losses in the earnings of the periods in which they occur. (a) Commodity Derivative Instruments The Partnership from time to time has used derivatives to manage the risk of commodity price fluctuation. Commodity risk is the adverse effect on the value of a liability or future purchase that results from a change in commodity price. The Partnership has established a hedging policy and monitors and manages the commodity market risk associated with potential commodity risk exposure. In addition, the Partnership has focused on utilizing counterparties for these transactions whose financial condition is appropriate for the credit risk involved in each specific transaction. The Partnership enters into hedging transactions to protect a portion of its commodity price risk exposure. These hedging arrangements are in the form of swaps for NGLs. At December 31, 2023 and 2022, there were no outstanding derivatives. For information regarding gains and losses on commodity derivative instruments, see "Tabular Presentation of Gains and Losses on Derivative Instruments" below. (b) Tabular Presentation of Gains and Losses on Derivative Instruments The following table summarizes the loss recognized in AOCI at December 31, 2023 and 2022, respectively, and the gain (loss) reclassified from accumulated other comprehensive loss into earnings during the years ended December 31, 2023 and 2022, respectively, for derivative financial instruments designated as cash flow hedges: Amount of Gain (Loss) Recognized in AOCI Location of Gain (Loss) Amount of Gain (Loss) Reclassified from AOCI into Income 2023 2022 2023 2022 Commodity contracts $ — $ — Cost of products sold $ — $ 816 Total $ — $ — $ — $ 816

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS As of December 31, 2023, Martin Resource Management Corporation owned 6,114,532 of the Partnership’s common units representing approximately 15.7% of the Partnership’s outstanding limited partnership units. Martin Resource Management Corporation controls the Partnership's general partner by virtue of owning 100% of the membership interests in Holdings, the sole member of the Partnership's general partner. The Partnership’s general partner, MMGP, owns a 2% general partner interest in the Partnership. The Partnership’s general partner’s ability, as general partner, to manage and operate the Partnership, and Martin Resource Management Corporation’s ownership as of December 31, 2023 of approximately 15.7% of the Partnership’s outstanding limited partnership units, effectively gives Martin Resource Management Corporation the ability to veto some of the Partnership’s actions and to control the Partnership’s management. The following is a description of the Partnership’s material related party agreements: Omnibus Agreement Omnibus Agreement . The Partnership and its general partner are parties to the Omnibus Agreement dated November 1, 2002, with Martin Resource Management Corporation that governs, among other things, potential competition and indemnification obligations among the parties to the agreement, related party transactions, the provision of general administration and support services by Martin Resource Management Corporation and the Partnership’s use of certain Martin Resource Management Corporation trade names and trademarks. The Omnibus Agreement was amended on November 25, 2009, to include processing crude oil into finished products including naphthenic lubricants, distillates, asphalt and other intermediate cuts. The Omnibus Agreement was amended further on October 1, 2012, to permit the Partnership to provide certain lubricant packaging products and services to Martin Resource Management Corporation. The Omnibus Agreement was amended further on October 17, 2023 to include lubricants and packing in the Partnership’s definition of business. Non-Competition Provisions . Martin Resource Management Corporation has agreed for so long as it controls the general partner of the Partnership, not to engage in the business of: • providing terminalling and storage services for petroleum products and by-products including the refining, blending and packaging of finished lubricants; • providing land and marine transportation of petroleum products, by-products, and chemicals; and • manufacturing and selling sulfur-based fertilizer products and other sulfur-related products. This restriction does not apply to: • the ownership and/or operation on the Partnership’s behalf of any asset or group of assets owned by it or its affiliates; • any business operated by Martin Resource Management Corporation, including the following: ◦ distributing asphalt, marine fuel and other liquids; ◦ providing shore-based marine services in Texas, Louisiana, Mississippi, and Alabama; ◦ operating a crude oil gathering business in Stephens, Arkansas; ◦ providing crude oil gathering and marketing services of base oils, asphalt, and distillate products in Smackover, Arkansas; ◦ providing crude oil marketing and transportation from the well head to the end market; ◦ operating an environmental consulting company; ◦ operating a butane optimization business; ◦ supplying employees and services for the operation of the Partnership's business; and ◦ operating, solely for our account, the asphalt facilities owned by the Partnership in each of Hondo, South Houston and Port Neches, Texas and Omaha, Nebraska. • any business that Martin Resource Management Corporation acquires or constructs that has a fair market value of less than $5,000; • any business that Martin Resource Management Corporation acquires or constructs that has a fair market value of $5,000 or more if the Partnership has been offered the opportunity to purchase the business for fair market value and the Partnership declines to do so with the concurrence of the Conflicts Committee; and • any business that Martin Resource Management Corporation acquires or constructs where a portion of such business includes a restricted business and the fair market value of the restricted business is $5,000 or more and represents less than 20% of the aggregate value of the entire business to be acquired or constructed; provided that, following completion of the acquisition or construction, the Partnership will be provided the opportunity to purchase the restricted business. Services. Under the Omnibus Agreement, Martin Resource Management Corporation provides the Partnership with corporate staff, support services, and administrative services necessary to operate the Partnership’s business. The Omnibus Agreement requires the Partnership to reimburse Martin Resource Management Corporation for all direct expenses it incurs or payments it makes on the Partnership’s behalf or in connection with the operation of the Partnership’s business. There is no monetary limitation on the amount the Partnership is required to reimburse Martin Resource Management Corporation for direct expenses. In addition to the direct expenses, under the Omnibus Agreement, the Partnership is required to reimburse Martin Resource Management Corporation for indirect general and administrative and corporate overhead expenses. Effective January 1, 2023, through December 31, 2023, the board of directors of our general partner approved an annual reimbursement amount for indirect expenses of $13,982. The Partnership reimbursed Martin Resource Management Corporation for $13,982, $13,491 and $14,386 of indirect expenses for the years ended December 31, 2023, 2022 and 2021, respectively. The board of directors of our general partner will review and approve future adjustments in the reimbursement amount for indirect expenses, if any, annually. These indirect expenses are intended to cover the centralized corporate functions Martin Resource Management Corporation provides to the Partnership, such as accounting, treasury, clerical, engineering, legal, billing, information technology, administration of insurance, general office expenses and employee benefit plans and other general corporate overhead functions the Partnership shares with Martin Resource Management Corporation retained businesses. The provisions of the Omnibus Agreement regarding Martin Resource Management Corporation’s services will terminate if Martin Resource Management Corporation ceases to control the general partner of the Partnership. Related Party Transactions . The Omnibus Agreement prohibits the Partnership from entering into any material agreement with Martin Resource Management Corporation without the prior approval of the Conflicts Committee. For purposes of the Omnibus Agreement, the term "material agreements" means any agreement between the Partnership and Martin Resource Management Corporation that requires aggregate annual payments in excess of the then-applicable agreed upon reimbursable amount of indirect general and administrative expenses. Please read "Services" above. License Provisions. Under the Omnibus Agreement, Martin Resource Management Corporation has granted the Partnership a nontransferable, nonexclusive, royalty-free right and license to use certain of its trade names and marks, as well as the trade names and marks used by some of its affiliates. Amendment and Termination. The Omnibus Agreement may be amended by written agreement of the parties; provided, however, that it may not be amended without the approval of the Conflicts Committee if such amendment would adversely affect the unitholders. The Omnibus Agreement was first amended on November 25, 2009, to permit the Partnership to provide refining services to Martin Resource Management Corporation. The Omnibus Agreement was amended further on October 1, 2012, to permit the Partnership to provide certain lubricant packaging products and services to Martin Resource Management Corporation. The Omnibus Agreement was amended further on October 17, 2023 to include lubricants and packing in the Partnership’s definition of business. Such amendments were approved by the Conflicts Committee. The Omnibus Agreement, other than the indemnification provisions and the provisions limiting the amount for which the Partnership will reimburse Martin Resource Management Corporation for general and administrative services performed on its behalf, will terminate if the Partnership is no longer an affiliate of Martin Resource Management Corporation. Master Transportation Services Agreement Master Transportation Services Agreement. MTI, a wholly owned subsidiary of the Partnership, is a party to a master transportation services agreement effective January 1, 2019, with certain wholly owned subsidiaries of Martin Resource Management Corporation. Under the agreement, MTI agreed to transport Martin Resource Management Corporation's petroleum products and by-products. Term and Pricing. The agreement will continue unless either party terminates the agreement by giving at least 30 days' written notice to the other party. The rates under the agreement are subject to any adjustments which are mutually agreed upon or in accordance with a price index. Additionally, shipping charges are also subject to fuel surcharges determined on a weekly basis in accordance with the U.S. Department of Energy’s national diesel price list. Indemnification. MTI has agreed to indemnify Martin Resource Management Corporation against all claims arising out of the negligence or willful misconduct of MTI and its officers, employees, agents, representatives and subcontractors. Martin Resource Management Corporation has agreed to indemnify MTI against all claims arising out of the negligence or willful misconduct of Martin Resource Management Corporation and its officers, employees, agents, representatives and subcontractors. In the event a claim is the result of the joint negligence or misconduct of MTI and Martin Resource Management Corporation, indemnification obligations will be shared in proportion to each party’s allocable share of such joint negligence or misconduct. Terminal Services Agreements Diesel Fuel Terminal Services Agreement. Effective October 1, 2022, The Partnership entered into a third amended and restated terminalling services agreement under which it provides terminal services to Martin Energy Services LLC (“MES”), a wholly owned subsidiary of Martin Resource Management Corporation, for fuel distribution utilizing marine shore-based terminals owned by the Partnership. This agreement amended the existing arrangement between the Partnership and MES by eliminating any minimum throughput volume requirements and increasing the per gallon throughput fee. The term of this agreement expired on December 31, 2023 but will continue on a year-to-year basis until terminated by either party by giving at least 90 days’ written notice prior to the end of any term. Miscellaneous Terminal Services Agreements. The Partnership is currently party to several terminal services agreements and from time to time the Partnership may enter into other terminal service agreements for the purpose of providing terminal services to related parties. Individually, each of these agreements is immaterial but when considered in the aggregate they could be deemed material. These agreements are throughput based with a minimum volume commitment. Generally, the fees due under these agreements are adjusted annually based on a price index. Marine Agreements Marine Transportation Agreement . The Partnership is a party to a marine transportation agreement effective January 1, 2006, as amended, under which the Partnership provides marine transportation services to Martin Resource Management Corporation on a spot-contract basis at applicable market rates. Effective each January 1, this agreement automatically renews for consecutive one Marine Fuel. The Partnership is a party to an agreement with Martin Resource Management Corporation dated November 1, 2002, under which Martin Resource Management Corporation provides the Partnership with marine fuel from its locations in the Gulf of Mexico at a fixed rate in excess of the Platt's U.S. Gulf Coast Index for #2 Fuel Oil. Under this agreement, the Partnership agreed to purchase all of its marine fuel requirements that occur in the areas serviced by Martin Resource Management Corporation. Other Agreements Cross Tolling Agreement. The Partnership is a party to an amended and restated tolling agreement with Cross Oil Refining and Marketing, Inc. ("Cross") dated October 28, 2014, under which the Partnership processes crude oil into finished products, including naphthenic lubricants, distillates, asphalt and other intermediate cuts for Cross. The tolling agreement expires November 25, 2031. Under this tolling agreement, Cross agreed to process a minimum of 6,500 barrels per day of crude oil at the facility at a fixed price per barrel. Any additional barrels are processed at a modified price per barrel. In addition, Cross agreed to pay a monthly reservation fee and a periodic fuel surcharge fee based on certain parameters specified in the tolling agreement. Further, certain capital improvements, to the extent requested by Cross, are reimbursed through a capital recovery fee. All of these fees (other than the fuel surcharge) are subject to escalation annually based upon an amount equal to two-thirds (2/3) times the increase in the Consumer Price Index for a specified annual perio d . East Texas Mack Leases. MTI leases equipment, including tractors and trailers, from East Texas Mack Sales ("East Texas Mack"). Certain of our directors or officers are owners of East Texas Mack, including entities affiliated with Ruben Martin, who owns approximately 46% of the issued and outstanding stock of East Texas Mack. Amounts paid to East Texas Mack for tractor and trailer lease payments and lease residuals for the fiscal years ended December 31, 2023, 2022 and 2021 were approximately $3,256, $1,935, and $1,089, respectively. Consulting Services Agreement . Martin Operating Partnership L.P. (the “Operating Partnership”) is a party to a Consulting Services Agreement with Ruben S. Martin (the “Consulting Services Agreement”). Pursuant to the terms of the Consulting Services Agreement, Mr. Martin has agreed to provide business and strategic development support to the Operating Partnership, and the Operating Partnership has agreed to pay Mr. Martin $263 per year for such services, which amount was paid to Mr. Martin for each of the fiscal years ended December 31, 2022 and 2021. The Consulting Services Agreement expired on December 31, 2022. Other Miscellaneous Agreements. From time to time the Partnership enters into other miscellaneous agreements with Martin Resource Management Corporation for the provision of other services or the purchase of other goods. The tables below summarize the related party transactions that are included in the related financial statement captions on the face of the Partnership’s Consolidated Statements of Operations. The revenues, costs and expenses reflected in these tables are tabulations of the related party transactions that are recorded in the corresponding caption of the Consolidated Statements of Operations and do not reflect a statement of profits and losses for related party transactions. The impact of related party revenues from sales of products and services is reflected in the Consolidated Statements of Operations as follows: Revenues: 2023 2022 2021 Terminalling and storage $ 72,138 $ 66,867 $ 62,677 Transportation 29,276 28,393 20,046 Product sales: Specialty products 8,547 404 370 Sulfur services 220 150 109 8,767 554 479 $ 110,181 $ 95,814 $ 83,202 The impact of related party cost of products sold is reflected in the Consolidated Statements of Operations as follows: Cost of products sold: Specialty products $ 35,930 $ 39,356 $ 27,856 Sulfur services 11,182 10,717 9,980 Terminalling and storage 75 19 10 $ 47,187 $ 50,092 $ 37,846 The impact of related party operating expenses is reflected in the Consolidated Statements of Operations as follows: Operating expenses: Transportation $ 73,866 $ 66,682 $ 55,382 Sulfur services 5,738 6,165 4,411 Terminalling and storage 21,247 20,783 18,814 $ 100,851 $ 93,630 $ 78,607 The impact of related party selling, general and administrative expenses is reflected in the Consolidated Statements of Operations as follows: Selling, general and administrative: Transportation $ 8,927 $ 7,553 $ 6,996 Specialty products 4,152 5,565 7,414 Sulfur services 3,714 3,917 3,276 Terminalling and storage 780 804 546 Indirect overhead allocation, net of reimbursement 14,448 13,919 14,692 $ 32,021 $ 31,758 $ 32,924

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	12 Months Ended
	Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract]
Supplemental Balance Sheet Information	SUPPLEMENTAL BALANCE SHEET INFORMATION Components of "Intangibles and other assets, net" at December 31, 2023 and 2022 were as follows: 2023 2022 Catalyst and turnaround costs $ 701 $ 1,108 Other intangible assets 55 154 Other 1,283 1,152 $ 2,039 $ 2,414 Other intangible assets consist of technology-based assets. Amortization expense, included in "Depreciation and amortization" on the Partnership's Consolidated Statements of Operations includes amortization of intangible assets, turnaround expenses, and deferred charges. Aggregate amortization expense was $5,006, $5,713, and $4,085, for the years ended December 31, 2023, 2022 and 2021, respectively. Estimated amortization expense for the years subsequent to December 31, 2023 are as follows: 2024 - $6,087; 2025 - $593; 2026 - $1; 2027 - $0; 2028 - $0; subsequent years - $0. Components of "Other accrued liabilities" at December 31, 2023 and 2022 were as follows: 2023 2022 Accrued interest $ 17,956 $ 15,131 Asset retirement obligations 25 298 Property and other taxes payable 4,348 4,562 Accrued payroll 4,136 3,504 Operating lease liabilities 14,901 9,084 Other 133 495 $ 41,499 $ 33,074 The schedule below summarizes the changes in our asset retirement obligations: Year Ended December 31, 2023 2022 (In thousands) Beginning asset retirement obligations $ 4,992 $ 9,072 Revisions to existing liabilities 1 — — Accretion expense 191 381 Liabilities settled (1) (4,461) Ending asset retirement obligations 5,182 4,992 Current portion of asset retirement obligations 2 (25) (298) Long-term portion of asset retirement obligations 3 $ 5,157 $ 4,694 1 Several factors are considered in the annual review process, including inflation rates, current estimates for removal cost, discount rates, and the estimated remaining useful life of the assets. 2 The current portion of asset retirement obligations is included in "Other current liabilities" on the Partnership's Consolidated Balance Sheets. 3 The non-current portion of asset retirement obligations is included in "Other long-term obligations" on the Partnership's Consolidated Balance Sheets.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Long-Term Debt	LONG-TERM DEBT At December 31, 2023 and 2022, long-term debt consisted of the following: 2023 2022 $175,000 1 Credit facility at variable interest rate (8.80% 1 weighted average at December 31, 2023), due February 2027 4 secured by substantially all of the Partnership’s assets, net of unamortized debt issuance costs of $3,292 and $1,086, respectively 2 $ 39,208 $ 169,914 $400,000 Senior notes, 11.5% interest, net of unamortized debt issuance costs of $8,235 and $$0, respectively, including unamortized premium of $9,800 and $—, respectively, due February 2028, secured 2,3,4 381,965 — $53,750 Senior notes, due February 2024, 10.0% interest, net of unamortized debt issuance costs of $0 and $1,288, respectively 2,3 — 52,462 $291,381 Senior notes, due February 2025, 11.5% interest, net of unamortized debt issuance costs of $0 and $886, respectively 2,3 — 290,495 Total 421,173 512,871 Less: current portion — — Total long-term debt, net of current portion $ 421,173 $ 512,871 Current installments of finance lease obligations $ — $ 9 Finance lease obligations — — Total finance lease obligations $ — $ 9 1 Effective February 8, 2023, the interest rate fluctuates based on Adjusted Term SOFR (set on the date of each advance) or the alternate base rate plus an applicable margin. The margin is set every three months. All amounts outstanding at December 31, 2023 were at Adjusted Term SOFR plus an applicable margin. The applicable margin for revolving loans that are SOFR loans currently ranges from 2.75% to 3.75%, and the applicable margin for revolving loans that are alternate base rate loans currently ranges from 1.75% to 2.75%. The applicable margin for SOFR borrowings at December 31, 2023 is 3.25%. The applicable margin for SOFR borrowings effective February 14, 2024 is 3.25%. The credit facility contains various covenants that limit the Partnership’s ability to make distributions; make certain investments and acquisitions; enter into certain agreements; incur indebtedness; sell assets; and make certain amendments to the Omnibus Agreement. 2 The Partnership was in compliance with all debt covenants as of December 31, 2023. 3 On February 8, 2023, the Partnership completed the sale of $400,000 in aggregate principal amount of 11.500% senior secured second lien notes due 2028 (the “2028 Notes”). The Partnership used the proceeds of the 2028 Notes to repurchase, through a tender offer and then redemption, all of the Partnership’s 10.00% senior secured 1.5 lien notes due 2024 (the “2024 Notes”) and 11.50% senior secured second lien notes due 2025 (the “2025 Notes”), repay a portion of the indebtedness under the credit facility, and pay fees and expenses in connection with the foregoing. The indenture for the 2028 Notes restricts the Partnership’s ability to sell assets; pay distributions or repurchase units or redeem or repurchase subordinated debt; make investments; incur or guarantee additional indebtedness or issue preferred units; and consolidate, merge or transfer all or substantially all of its assets. 4 Effective February 8, 2023, in connection with the completion of our sale of the 2028 Notes, we amended our credit facility to, among other things, reduce the commitments thereunder from $275,000 to $200,000 (with further scheduled reductions to $175,000 on June 30, 2023 and $150,000 on June 30, 2024) and extend the scheduled maturity date of the amended credit facility to February 8, 2027. In conjunction with the issuance of the 2028 Notes, the Partnership recognized a loss on extinguishment of debt of $5,121 comprised of $2,827 in tender premium, $2,044 of unamortized debt costs and $250 in other expense.

Partners' Capital (Deficit)

Partners' Capital (Deficit)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Partners' Capital (Deficit)	PARTNERS' CAPITAL (DEFICIT) As of December 31, 2023, partners’ capital consisted of 38,914,806 common limited partner units, representing a 98% partnership interest, and a 2% general partner interest. Martin Resource Management Corporation, through subsidiaries, owned 6,114,532 of the Partnership's common limited partner units representing approximately 15.7% of the Partnership's outstanding common limited partner units. MMGP, the Partnership's general partner, owns the 2% general partner interest. The Partnership Agreement contains specific provisions for the allocation of net income and losses to each of the partners for purposes of maintaining their respective partner capital accounts. Impact on Partners' Capital (Deficit) Related to Transactions Between Entities Under Common Control Under ASC 805, assets and liabilities transferred between entities under common control are accounted for at the historical cost of those entities' ultimate parent, in a manner similar to a pooling of interests. Any difference in the amount paid by the transferee versus the historical cost of the assets transferred is recorded as an adjustment to equity (contribution or distribution) by the transferee. This is in contrast with a business combination between unrelated parties, where assets and liabilities are recorded at their fair values at the acquisition date, with any excess of amounts paid over the fair value representing goodwill. From time to time, the most recent being in 2019, the Partnership has entered into common control acquisitions from Martin Resource Management Corporation. The consideration transferred totaling $552,058 exceeds the historical cost of the net assets received. This excess of the purchase price over the historical cost of the net assets received has resulted in cumulative distributions of $289,019 reflected as reductions to Partners' capital (deficit). Incentive Distribution Rights MMGP holds a 2% general partner interest and, until November 23, 2021, MMGP held certain incentive distribution rights ("IDRs") in the Partnership. IDRs are a separate class of non-voting limited partner interest that may be transferred or sold by the general partner under the terms of the Partnership Agreement and represent the right to receive an increasing percentage of cash distributions after the minimum quarterly distribution and any cumulative arrearages on common units once certain target distribution levels have been achieved. On November 23, 2021, MMGP contributed to the Partnership all of the outstanding IDRs for no consideration, whereupon the IDRs were cancelled and cease to exist (the “IDR Elimination”). Until the IDR Elimination, the Partnership was required to distribute all of its available cash from operating surplus, as previously defined in the Partnership Agreement. Distributions of Available Cash The Partnership distributes all of its available cash (as defined in the Partnership Agreement) within 45 days after the end of each quarter to unitholders of record and to the general partner. Available cash is generally defined as all cash and cash equivalents of the Partnership on hand at the end of each quarter less the amount of cash reserves its general partner determines in its reasonable discretion is necessary or appropriate to: (i) provide for the proper conduct of the Partnership’s business; (ii) comply with applicable law, any debt instruments or other agreements; or (iii) provide funds for distributions to unitholders and the general partner for any one or more of the next four quarters, plus all cash on the date of determination of available cash for the quarter resulting from working capital borrowings made after the end of the quarter. Net Income per Unit The Partnership follows the provisions of the FASB ASC 260-10 related to earnings per share, which addresses the application of the two-class method in determining income per unit for master limited partnerships having multiple classes of securities that may participate in partnership distributions accounted for as equity distributions. Undistributed earnings are allocated to the general partner and limited partners utilizing the contractual terms of the Partnership Agreement. Distributions to the general partner pursuant to the IDRs are limited to available cash that will be distributed as defined in the Partnership Agreement. Accordingly, the Partnership does not allocate undistributed earnings to the general partner for the IDRs because the general partner's share of available cash is the maximum amount that the general partner would be contractually entitled to receive if all earnings for the period were distributed. When current period distributions are in excess of earnings, the excess distributions for the period are to be allocated to the general partner and limited partners based on their respective sharing of losses specified in the Partnership Agreement. Additionally, as required under FASB ASC 260-10-45-61A, unvested share- based payments that entitle employees to receive non-forfeitable distributions are considered participating securities, as defined in FASB ASC 260-10-20, for earnings per unit calculations. For purposes of computing diluted net income per unit, the Partnership uses the more dilutive of the two-class and if-converted methods. Under the if-converted method, the weighted-average number of subordinated units outstanding for the period is added to the weighted-average number of common units outstanding for purposes of computing basic net income per unit and the resulting amount is compared to the diluted net income per unit computed using the two-class method. The following is a reconciliation of net income (loss) allocated to the general partner and limited partners for purposes of calculating net income (loss) attributable to limited partners per unit: Years Ended December 31, 2023 2022 2021 Net loss $ (4,549) $ (10,334) $ (211) Less general partner’s interest in net loss: Distributions payable on behalf of general partner interest 16 16 16 General partner interest in undistributed loss (107) (223) (20) Less loss allocable to unvested restricted units (14) (40) — Limited partners’ interest in net loss $ (4,444) $ (10,087) $ (207) The following are the unit amounts used to compute the basic and diluted earnings per limited partner unit for the periods presented: Years Ended December 31, 2023 2022 2021 Basic weighted average limited partner units outstanding 38,771,657 38,726,048 38,689,041 Dilutive effect of restricted units issued — — — Total weighted average limited partner diluted units outstanding 38,771,657 38,726,048 38,689,041 All outstanding units were included in the computation of diluted earnings per unit and weighted based on the number of days such units were outstanding during the period presented. All common unit equivalents were antidilutive for the years ended December 31, 2023, 2022 and 2021 because the limited partners were allocated a net loss in these periods.

Unit Based Awards - Long-Term I

Unit Based Awards - Long-Term Incentive Plans	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Unit Based Awards - Long-Term Incentive Plans	UNIT BASED AWARDS - LONG-TERM INCENTIVE PLANS The Partnership recognizes compensation cost related to unit-based awards to both employees and non-employees in its consolidated financial statements in accordance with certain provisions of ASC 718. Amounts recognized in operating expense and selling, general, and administrative expense in the consolidated financial statements with respect to these plans are as follows: For the Year Ended December 31, 2023 2022 2021 Restricted unit awards Employees $ — $ — $ 194 Non-employee directors 163 161 190 Phantom unit Awards Employees (177) 3,124 415 Non-employee directors — — — Total unit-based compensation expense $ (14) $ 3,285 $ 799 Long-Term Incentive Plans The Partnership's general partner has long-term incentive plans for employees and directors of the general partner and its affiliates who perform services for the Partnership. Phantom Unit Plan On July 21, 2021, the board of directors of the general partner of the Partnership and the compensation committee of the general partner’s board of directors (the "Compensation Committee") approved the Martin Midstream Partners L.P. 2021 Phantom Unit Plan (the “Plan”), effective as of the same date. The Plan permits the awards of phantom units and phantom unit appreciation rights (collectively, "phantom unit awards") to any employee or non-employee director of the Partnership, including its executive officers. The awards may be time-based or performance-based and will be paid, if at all, in cash. The award of a phantom unit entitles the participant to a cash payment equal to the value of the phantom unit on the vesting date or dates, which value is the fair market value of a common unit of the Partnership (a “Unit”) on such vesting date or dates. The award of a phantom unit appreciation right entitles the recipient to a cash payment equal to the difference between the value of a phantom unit on the vesting date or dates in excess of the value assigned by the Compensation Committee to the phantom unit as of the grant date. Phantom units and phantom unit appreciation rights granted to participants do not confer upon participants any right to a Unit. On July 21, 2021, the Compensation Committee approved forms of time-based award agreements for phantom units and phantom unit appreciation rights, both of which awards vest in full on the third anniversary of the grant date. The grant date value of a phantom unit under a phantom unit appreciation right award is equal to the average of the closing price for a Unit during the 20 trading days immediately preceding the grant date of the award. Generally, vesting of an award is subject to a participant remaining continuously employed with the Partnership through the vesting date. However, if prior to the vesting date (i) a participant is terminated without cause (as defined in the award agreement) or terminates employment after the participant has attained both the age of 65 and ten years of employment (“retirement-eligible”), a prorated portion of the award will vest and be paid in cash no later than the 30 th day following such termination date (subject to a six-month delay in payment for certain retirement-eligible participants) or (ii) there is a change in control of the Partnership (as defined in the Plan), the award will vest in full and be paid in cash no later than the 30 th day following the date of the change of control; provided, that the participant has been in continuous employment through the termination or change in control date, as applicable. On July 21, 2021, 620,000 phantom units and 1,245,000 phantom unit appreciation rights were granted to employees of the general partner and its affiliates who perform services for the Partnership. On April 20, 2022, the board of directors of the general partner of the Partnership and the Compensation Committee approved the First Amendment to the Plan, effective as of the same date, which amendment increased the total number of phantom units available for grant under the Plan from 2,000,000 units to 5,000,000 units. On April 20, 2022, 365,000 phantom units and 1,097,500 phantom unit appreciation rights were granted to employees of the general partner and its affiliates who perform services for the Partnership. On July 19, 2023, 1,179,500 phantom units and 505,500 phantom unit appreciation rights were granted to employees of the general partner and its affiliates who perform services for the Partnership. Phantom unit awards are recorded in operating expense and selling, general and administrative expense based on the fair value of the vested portion of the awards on the balance sheet date. The fair value of these awards is updated at each balance sheet date and changes in the fair value of the vested portions of the awards are recorded as increases or decreases to compensation expense within operating expense and selling, general and administrative expense in the Consolidated Statements of Operations. All of the Partnership's outstanding phantom unit awards at December 31, 2023 met the criteria to be treated under liability classification in accordance with ASC 718, given that these awards will settle in cash on the vesting date. Compensation expense for the phantom awards is based on the fair value of the units as of the balance sheet date as further discussed below, and such costs are recognized ratably over the service period of the awards. As the fair value of liability awards is required to be re-measured each period end, stock compensation expense amounts recognized in future periods for these awards will vary. The estimated future cash payments of these awards are presented as liabilities within "Other current liabilities" and "Other long-term obligations" in the Consolidated Balance Sheets. As of December 31, 2023, there was a total of $4,621 of unrecognized compensation costs related to non-vested phantom unit awards. These costs are expected to be recognized over a remaining life of 2.12 years. The fair value of the phantom unit awards was estimated using a Monte Carlo valuation model as of the balance sheet date. The Monte Carlo valuation model is based on random projections of stock price paths and must be repeated numerous times to achieve a probabilistic assessment. Expected volatility was calculated based on the historical volatility of the Partnership’s common units as well as a set of peer companies. Restricted Unit Plan On May 26, 2017, the unitholders of the Partnership approved the Martin Midstream Partners L.P. 2017 Restricted Unit Plan (the “2017 LTIP”). The 2017 LTIP currently permits the grant of awards covering an aggregate of 3,000,000 common units, all of which can be awarded in the form of restricted units. The 2017 LTIP is administered by the Compensation Committee. A restricted unit is a unit that is granted to grantees with certain vesting restrictions, which may be time-based and/or performance-based. Once these restrictions lapse, the grantee is entitled to full ownership of the unit without restrictions. The Compensation Committee may determine to make grants under the 2017 LTIP containing such terms as the Compensation Committee shall determine under the 2017 LTIP. With respect to time-based restricted units ("TBRUs"), the Compensation Committee will determine the time period over which restricted units granted to employees and directors will vest. The Compensation Committee may also award a percentage of restricted units with vesting requirements based upon the achievement of specified pre-established performance targets ("PBRUs"). The performance targets may include, but are not limited to, the following: revenue and income measures, cash flow measures, net income before interest expense and income tax expense ("EBIT"), net income before interest expense, income tax expense, and depreciation and amortization ("EBITDA"), distribution coverage metrics, expense measures, liquidity measures, market measures, corporate sustainability metrics, and other measures related to acquisitions, dispositions, operational objectives and succession planning objectives. PBRUs are earned only upon our achievement of an objective performance measure for the performance period. PBRUs which vest are payable in common units. Unvested units granted under the 2017 LTIP may or may not participate in cash distributions depending on the terms of each individual award agreement. The restricted units issued to directors generally vest in equal annual installments over a four-year period. In February 2023, the Partnership issued 21,352 TBRUs to each of the Partnership's three independent directors under the 2017 LTIP. These restricted common units vest in equal installments of 5,338 units on January 24, 2024, 2025, 2026, and 2027. On March 1, 2018, the Partnership issued 301,550 TBRUs and 317,925 PBRUs to certain employees of Martin Resource Management Corporation. The TBRUs vested in equal installments over a three-year service period. The PBRUs would have vested at the conclusion of a three-year performance period based on certain performance targets. In addition, the PBRUs awarded on March 1, 2018 would have only vested if the grantee was employed by Martin Resource Management Corporation on March 31, 2021. However, the performance conditions related to the PBRUs awarded on March 1, 2018 were not achieved and the Partnership treated these units as forfeited at expiration on March 31, 2021. As such, the Partnership did not recognize compensation expense related to these units. The restricted units are valued at their fair value at the date of grant, which is equal to the market value of common units on such date. A summary of the restricted unit activity for the year ended December 31, 2023 is provided below: Number of Units Weighted Average Grant-Date Fair Value Per Unit Non-vested, beginning of year 124,362 $ 3.36 Granted (TBRU) 64,056 $ 2.81 Vested (47,028) $ 3.78 Forfeited — $ — Non-Vested, end of year 141,390 $ 2.99 Aggregate intrinsic value, end of year $ 339 A summary of the restricted units’ aggregate intrinsic value (market value at vesting date) and fair value of units vested (market value at date of grant) during the years ended December 31, 2023, 2022 and 2021 is provided below: For the Year Ended 2023 2022 2021 Aggregate intrinsic value of units vested $ 89 $ 92 $ 257 Fair value of units vested $ 178 $ 188 $ 1,418 As of December 31, 2023, there was $285 of unrecognized compensation cost related to non-vested time-based restricted units. That cost is expected to be recognized over a weighted-average period of 3.07 years.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The components of income tax expense from operations for the years ended December 31, 2023, 2022 and 2021 are as follows: 2023 2022 2021 Current: Federal $ 904 $ 1,179 $ 455 State 828 1,004 493 1,732 2,183 948 Deferred: Federal 3,051 4,815 2,142 State 1,135 929 290 4,186 5,744 2,432 Total income tax expense $ 5,918 $ 7,927 $ 3,380 The operations of a partnership are generally not subject to income taxes, except for Texas margin tax, because its income is taxed directly to its partners. The Texas margin tax is considered a state income tax and is included in income tax expense on the Consolidated Statements of Operations. Since the tax base on the Texas margin tax is derived from an income-based measure, the margin tax is construed as income tax, and therefore, the recognition of deferred taxes applies to the margin tax. The impact on deferred taxes as a result of this provision is immaterial. State income taxes attributable to the Texas margin tax relating to the operation of the Partnership of $440, $496 and $300 were recorded in income tax expense for the years ended December 31, 2023, 2022 and 2021, respectively. Total income tax expense relating to the operation of MTI, a wholly owned C-Corporation subsidiary of the Partnership (“Taxable Subsidiary”), of $5,478, $7,431 and $3,080 was recorded in income tax expense for the years ended December 31, 2023, 2022 and 2021, respectively. The income tax expense from the Taxable Subsidiary operations for the years ended December 31, 2023, 2022, and 2021 differs from the "expected" tax expense (computed by applying the federal corporate rate of 21% to income before income taxes of the Taxable Subsidiary) as follows: 2023 2022 2021 "Expected" tax expense $ 3,880 $ 6,702 $ 2,223 Increase in income taxes resulting from: State income taxes, net of federal income tax expense 1,357 1,135 382 Other non-deductible (non-taxable) items 306 (86) 384 Other, net (65) (320) 91 Actual tax expense $ 5,478 $ 7,431 $ 3,080 Cash paid for income taxes was $1,404, $2,250 and $1,232 for the years ended December 31, 2023, 2022 and 2021, respectively. Deferred taxes are the result of differences between the bases of assets and liabilities for financial reporting and income tax purposes. Significant components of deferred tax assets and liabilities at December 31, 2023 and 2022 are as follows: 2023 2022 Deferred tax assets: Bad debt reserves $ 49 $ 49 Goodwill and intangibles 10,532 11,711 Employee benefits 4 6 Operating leases — 14 Interest expense 334 — Tax loss carryforwards 861 5,432 Other 178 130 Subtotal 11,958 17,342 Less: Valuation allowance — — Total net deferred tax assets 11,958 17,342 Deferred tax liabilities: Property and equipment (1,747) (2,956) Operating leases (11) — Total deferred tax liabilities (1,758) (2,956) Net deferred tax assets $ 10,200 $ 14,386 Deferred tax assets are regularly reviewed for recoverability and a valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets is dependent upon future taxable income during the periods in which those temporary differences become deductible. In assessing the need for a valuation allowance, management considers all available positive and negative evidence, including the ability to carryback operating losses to prior periods and the expected future utilization of net operating loss carryforwards, the reversal of deferred tax liabilities, projected taxable income, and tax-planning strategies. On the basis of these considerations, as of December 31, 2023, management believes it is more likely than not that the Taxable Subsidiary will realize the benefit of the existing deferred tax assets. Federal income taxes refundable related to the operation of the Taxable Subsidiary of $29 and $374 for the years ended December 31, 2023 and 2022, respectively, are included in “Other current assets”. "Income taxes payable" includes a state income tax liability related to the operation of the Partnership of $567 and $451 for the years ended December 31, 2023 and 2022, respectively. Also included in "Income taxes payable" are state income tax liabilities related to the operation of the Taxable Subsidiary of $85 and $214 for the years ended December 31, 2023 and 2022, respectively. At December 31, 2023, MTI had net operating loss carryforwards for income tax purposes of approximately $10,680 related to federal and state taxes. Of these net operating loss carryforwards, approximately $4,797 will expire between 2031 and 2041 and approximately $5,883 may be carried forward indefinitely. The operations of the Partnership are generally not subject to income taxes, except as discussed above, because its income is taxed directly to its partners. The net tax basis in the Partnership's assets and liabilities is greater (less) than the reported amounts on the financial statements by approximately $124,695 and $112,841 as of December 31, 2023 and 2022, respectively. As of December 31, 2023, the tax years that remain open to assessment are 2020-2022.

Business Segments

Business Segments	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Business Segments	BUSINESS SEGMENTS The Partnership has four reportable segments: terminalling and storage, specialty products, transportation, and sulfur services. The Partnership’s reportable segments are strategic business units that offer different products and services. The operating income of these segments is reviewed by the chief operating decision maker to assess performance and make business decisions. The accounting policies of the operating segments are the same as those described in Note 2. The Partnership evaluates the performance of its reportable segments based on operating income. There is no allocation of interest expense. Operating Revenues Intersegment Eliminations Operating Revenues After Eliminations Depreciation and Amortization Operating Income (Loss) after Eliminations Capital Expenditures and Plant Turnaround Costs Year Ended December 31, 2023: Terminalling and storage $ 95,459 $ (8,945) $ 86,514 $ 21,030 $ 5,676 $ 13,168 Specialty products 346,863 (86) 346,777 3,296 30,335 2,519 Sulfur services 140,995 — 140,995 10,690 30,436 16,851 Transportation 240,926 (17,249) 223,677 14,879 16,307 7,598 Indirect selling, general, and administrative — — — — (16,030) — Total $ 824,243 $ (26,280) $ 797,963 $ 49,895 $ 66,724 $ 40,136 Year Ended December 31, 2022: Terminalling and storage $ 92,612 $ (12,419) $ 80,193 $ 26,094 $ (11,102) $ 15,308 Specialty products 540,636 (123) 540,513 4,520 24,142 1,349 Sulfur services 179,164 — 179,164 11,099 34,146 6,857 Transportation 239,275 (20,267) 219,008 14,567 20,991 7,619 Indirect selling, general, and administrative — — — — (16,914) — Total $ 1,051,687 $ (32,809) $ 1,018,878 $ 56,280 $ 51,263 $ 31,133 Year Ended December 31, 2021: Terminalling and storage $ 87,816 $ (12,593) $ 75,223 $ 25,441 $ (9,161) $ 8,354 Specialty products 517,920 (68) 517,852 5,159 58,044 1,765 Sulfur services 145,042 — 145,042 10,432 32,972 7,813 Transportation 161,180 (16,866) 144,314 15,719 (8,446) 4,997 Indirect selling, general, and administrative — — — — (16,129) — Total $ 911,958 $ (29,527) $ 882,431 $ 56,751 $ 57,280 $ 22,929 Revenues from one customer in the specialty products segment was $120,171, $177,062 and $140,324 for the years ended December 31, 2023, 2022 and 2021, respectively. The Partnership's assets by reportable segment as of December 31, 2023 and 2022 are as follows: 2023 2022 Total assets: Terminalling and storage $ 171,320 $ 184,537 Specialty products 72,770 150,175 Sulfur services 103,779 110,688 Transportation 161,506 153,451 Total assets $ 509,375 $ 598,851

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Contingencies From time to time, the Partnership is subject to various claims and legal actions arising in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on the Partnership.

Condensed Consolidating Financi

Condensed Consolidating Financial Information	12 Months Ended
	Dec. 31, 2023
Consolidating Financial Statements [Abstract]
Condensed Consolidating Financial Information	CONDENSED CONSOLIDATING FINANCIAL INFORMATION    The Partnership's operations are conducted by its operating subsidiaries as it has no independent assets or operations. The Operating Partnership, the Partnership’s wholly owned subsidiary, and the Partnership's other operating subsidiaries have issued in the past, and may issue in the future, unconditional guarantees of senior or subordinated debt securities of the Partnership. The guarantees that have been issued are full, irrevocable and unconditional and joint and several. In addition, the Operating Partnership may also issue senior or subordinated debt securities which, if issued, will be fully, irrevocably and unconditionally guaranteed by the Partnership. Substantially all of the Partnership's operating subsidiaries are subsidiary guarantors of its outstanding senior notes and any subsidiaries other than the subsidiary guarantors are minor.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS Quarterly Distribution.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net loss	$ (4,549)	$ (10,334)	$ (211)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Significant Accounting Polici_2

Significant Accounting Policies and Practices (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Principles of Presentation and Consolidation	Principles of Presentation and Consolidation The consolidated financial statements include the financial statements of the Partnership and its wholly owned subsidiaries and equity method investees. In the opinion of the management of the Partnership’s general partner, all adjustments and elimination of significant intercompany balances necessary for a fair presentation of the Partnership’s results of operations, financial position and cash flows for the periods shown have been made. All such adjustments are of a normal recurring nature. In addition, the Partnership evaluates its relationships with other entities to identify whether they are variable interest entities under certain provisions of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC"), 810-10 and to assess whether it is the primary beneficiary of such entities. If the determination is made that the Partnership is the primary beneficiary, then that entity is included in the consolidated financial statements in accordance with ASC 810-10. No such variable interest entities existed as of December 31, 2023 or 2022.
Product Exchanges	Product Exchanges The Partnership enters into product exchange agreements with third parties, whereby the Partnership agrees to exchange NGLs and sulfur with third parties. The Partnership records the balance of exchange products due to other companies under these agreements at quoted market product prices and the balance of exchange products due from other companies at the lower of cost or market. Cost is determined using the first-in, first-out ("FIFO") method. Product exchanges with the same counterparty are entered into in contemplation of one another and are combined. The net amount related to location differentials is reported in "Product sales" or "Cost of products sold" in the Consolidated Statements of Operations.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value. Cost is generally determined by using the FIFO method for all inventories except lubricants, greases, lubricants packaging, and fertilizer inventories. Lubricants, greases, and lubricants packaging inventories cost is determined using standard cost, which approximates actual cost. Fertilizer inventory is determined using weighted average cost, which approximates actual cost.
Revenue Recognition	Revenue Recognition Terminalling and Storage – Revenue is recognized for storage contracts based on the contracted monthly tank fixed fee. For throughput contracts, revenue is recognized based on the volume moved through the Partnership’s terminals at the contracted rate. For storage and throughput contracts at the Partnership's underground NGL storage facility, revenue is recognized based on the volume stored and moved through the facility at the contracted rate. For the Partnership’s tolling agreement, revenue is recognized based on the contracted monthly reservation fee and throughput volumes moved through the facility. Specialty Products – NGL revenue is recognized when title is transferred, which is generally when the product is delivered by truck, rail, or pipeline to the Partnership's NGL customers or when the customer collects the product from our facilities. When lubricants are sold by truck or rail, revenue is recognized when title is transferred, which is generally when the product leaves the Partnership's facility, depending on the specific terms of the contract. Delivery of product is invoiced as the transaction occurs and is generally paid within a month. Sulfur Services – Revenue from sulfur and fertilizer product sales is recognized when the customer takes title to the product. Delivery of product is invoiced as the transaction occurs and is generally paid within a month. Revenue from sulfur services is recognized as services are performed during each monthly period. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. Transportation – Revenue related to land transportation is recognized for line hauls based on a mileage rate. For contracted trips, revenue is recognized upon completion of the particular trip. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. Revenue related to marine transportation is recognized for time charters based on a per day rate. For contracted trips, revenue is recognized upon completion of the particular trip. The performance of the service is invoiced as the transaction occurs and is generally paid within a month.
Equity Method Investments	Equity Method Investments The Partnership uses the equity method of accounting for investments in unconsolidated entities where the ability to exercise significant influence over such entities exists. Investments in unconsolidated entities consist of capital contributions and advances plus the Partnership’s share of accumulated earnings as of the entities’ latest fiscal year-ends, less capital withdrawals and distributions. Equity method investments are subject to impairment under the provisions of ASC 323-10, which relates to the equity method of accounting for investments in common stock. No portion of the net income from these entities is included in the Partnership’s operating income.
Property, Plant and Equipment	Property, Plant, and Equipment Owned property, plant, and equipment is stated at cost, less accumulated depreciation. Owned buildings and equipment are depreciated using the straight-line method over the estimated lives of the respective assets. Equipment under finance leases is stated at the present value of minimum lease payments less accumulated amortization. Equipment under finance leases is amortized on a straight-line basis over the estimated useful life of the asset. Routine maintenance and repairs are charged to expense while costs of betterments and renewals are capitalized. When an asset is retired or sold, its cost and related accumulated depreciation are removed from the accounts, and the difference between net book value of the asset and proceeds from disposition is recognized as gain or loss.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill is subject to a fair-value based impairment test on an annual basis, or more often if events or circumstances indicate there may be impairment. The Partnership is required to identify its reporting units and determine the carrying value of each reporting unit by assigning the assets and liabilities, including the existing goodwill and intangible assets. The Partnership is required to determine the fair value of each reporting unit and compare it to the carrying amount of the reporting unit. To the extent the carrying amount of a reporting unit exceeds the fair value of the reporting unit, the Partnership will record the amount of goodwill impairment as the excess of a reporting unit's carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. When assessing the recoverability of goodwill and other intangible assets, the Partnership may first assess qualitative factors in determining whether it is more likely than not that the fair value of a reporting unit or other intangible asset is less than its carrying amount. After assessing qualitative factors, if the Partnership determines that it is not more likely than not that the fair value of a reporting unit or other intangible asset is less than its carrying amount, then performing a quantitative assessment is not required. If an initial qualitative assessment indicates that it is more likely than not the carrying amount exceeds the fair value of a reporting unit or other intangible asset, a quantitative analysis will be performed. The Partnership may also elect to bypass the qualitative assessment and proceed directly to a quantitative analysis depending on the facts and circumstances. Of the Partnership's four reporting units, the terminalling and storage, transportation, specialty products and sulfur services reporting units all contain goodwill. In performing a quantitative analysis, recoverability of goodwill for each reporting unit is measured using a weighting of the discounted cash flow method and two market approaches (the guideline public company method and the guideline transaction method). The discounted cash flow model incorporates discount rates commensurate with the risks involved. Use of a discounted cash flow model is common practice in assessing impairment in the absence of available transactional market evidence to determine the fair value. The key assumptions used in the discounted cash flow valuation model include discount rates, growth rates, cash flow projections and terminal value rates. Discount rates, growth rates and cash flow projections are the most sensitive and susceptible to change as they require significant management judgment. Discount rates are determined by using a weighted average cost of capital ("WACC"). The WACC considers market and industry data as well as company-specific risk factors for each reporting unit in determining the appropriate discount rate to be used. The discount rate utilized for each reporting unit is indicative of the return an investor would expect to receive for investing in such a business. Management, considering industry and company specific historical and projected data, develops growth rates and cash flow projections for each reporting unit. Terminal value rate determination follows common methodology of capturing the present value of perpetual cash flow estimates beyond the last projected period assuming a constant WACC and low long-term growth rates. If the calculated fair value is less than the current carrying amount, the Partnership will record the amount of goodwill impairment as the excess of a reporting unit's carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. Significant changes in these estimates and assumptions could materially affect the determination of fair value for each reporting unit which could give rise to future impairment. Changes to these estimates and assumptions can include, but may not be limited to, varying commodity prices, volume changes and operating costs due to market conditions and/or alternative providers of services. Based upon the most recent annual review as of August 31, 2023, no goodwill impairment exists within the Partnership's reporting units for the year ended December 31, 2023. No goodwill impairment was recorded for the years ended December 31, 2022 or 2021.
Debt Issuance Costs	Debt Issuance CostsDebt issuance costs relating to the Partnership’s credit facility and senior notes are deferred and amortized over the terms of the debt arrangements and are shown, net of accumulated amortization, as a reduction of the related long-term debt.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets In accordance with ASC 360-10, long-lived assets, such as property, plant and equipment, and intangible assets with definite lives are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell and would no longer be depreciated. The assets and liabilities of a disposed group classified as held for sale would be presented separately in the appropriate asset and liability sections of the balance sheet.
Asset Retirement Obligations	Asset Retirement Obligations
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities In accordance with certain provisions of ASC 815-10 related to accounting for derivative instruments and hedging activities, all derivatives and hedging instruments are included in the Consolidated Balance Sheets as an asset or liability measured at fair value and changes in fair value are recognized currently in earnings unless specific hedge accounting criteria are met. If a derivative qualifies for hedge accounting, changes in the fair value can be offset against the change in the fair value of the hedged item through earnings or recognized in other comprehensive income until such time as the hedged item is recognized in earnings.
Use of Estimates	Use of Estimates Management has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with accounting principles generally accepted in the U.S. Actual results could differ from those estimates.
Environmental Liabilities and Litigation	Environmental Liabilities and Litigation The Partnership’s policy is to accrue for losses associated with environmental remediation obligations when such losses are probable and reasonably estimable. Accruals for estimated losses from environmental remediation obligations generally are recognized no later than completion of the remedial feasibility study. Such accruals are adjusted as further information develops or circumstances change. Costs of future expenditures for environmental remediation obligations are not discounted to their present value. Recoveries of environmental remediation costs from other parties are recorded as assets when their receipt is deemed probable.
Trade and Accrued Accounts Receivable and Allowance for Doubtful Accounts	Trade and Accrued Accounts Receivable and Allowance for Doubtful Accounts. Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Partnership’s best estimate of the amount of probable credit losses in the Partnership’s existing accounts receivable.
Deferred Catalyst Costs	Deferred Catalyst Costs The cost of the periodic replacement of catalysts is deferred and amortized over the catalyst’s estimated useful life, which ranges from 12 to 36 months.
Deferred Turnaround Costs	Deferred Turnaround Costs The Partnership capitalizes the cost of major turnarounds and amortizes these costs over the estimated period to the next turnaround, which ranges from 12 to 36 months.
Income Taxes	Income Taxes The Partnership is subject to the Texas margin tax, which is considered a state income tax, and is included in income tax expense on the Consolidated Statements of Operations. Since the tax base on the Texas margin tax is derived from an income-based measure, the margin tax is construed as an income tax and, therefore, the recognition of deferred taxes applies to the margin tax. The impact on deferred taxes as a result of this provision is immaterial. The Partnership's financial statements recognize the current and deferred income tax consequences that result from the activities of its wholly owned C-Corporation subsidiary, MTI, during the current period pursuant to the provisions of the FASB ASC 740 related to income taxes. As a result of the common control transaction with the Partnership, the deferred tax consequences of the changes in the tax bases of MTI’s assets and liabilities were included in equity under the provisions of ASC 740-20-45-11. With respect to the Partnership’s taxable subsidiary (MTI), income taxes are accounted for under the asset and liability method, whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In the ordinary course of business, there may be many transactions and calculations where the ultimate tax outcome is uncertain. The calculation of tax liabilities involves dealing with uncertainties in the application of complex tax laws. In accordance with the provisions of ASC 740, we use a two-step approach for recognizing and measuring tax benefits taken or expected to be taken in a tax return. In the first step, “recognition”, the Partnership determines whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. In evaluating whether a tax position has met the more-likely-than-not recognition threshold, the Partnership presumes that the position will be examined by the appropriate taxing authority that has full knowledge of all relevant information. In the second step, “measurement”, a tax position that meets the more-likely-than-not threshold is measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement based upon management’s intent regarding negotiation and litigation. In evaluating all income tax positions for all open years, management has determined all positions are more likely than not to be sustained at full benefit based upon their technical merit under applicable tax laws.
Comprehensive Income (Loss)	Comprehensive Income (Loss)
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In December 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-09, “Improvements to Income Tax Disclosures” , which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The new standard is effective for annual reporting periods beginning after December 15, 2024, with early adoption permitted and can be applied on either a prospective or retroactive basis. This ASU will result in the required additional disclosures being included in the Partnership's consolidated financial statements, once adopted. In November 2023, the FASB issued ASU 2023-07, " Improvements to Reportable Segment Disclosures" , effective for fiscal years beginning after December 15, 2023. The ASU adds disclosure requirements about an entity's reportable segments' oversight and significant expenses on an interim and annual basis. Early adoption is permitted. The Partnership is currently evaluating the guidance and its impact to the financial statements. On January 1, 2021, the Partnership adopted FASB ASU 2019-12, Income Taxes (Accounting Standards Codification (“ASC”) Topic 740): Simplifying the Accounting for Income Taxes
Fair Value Measurements	The Partnership uses a valuation framework based upon inputs that market participants use in pricing certain assets and liabilities. These inputs are classified into two categories: observable inputs and unobservable inputs. Observable inputs represent market data obtained from independent sources. Unobservable inputs represent the Partnership's own market assumptions. Unobservable inputs are used only if observable inputs are unavailable or not reasonably available without undue cost and effort. The two types of inputs are further prioritized into the following hierarchy: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that reflect the entity's own assumptions and are not corroborated by market data.
Fair Value of Financial Instruments	The Partnership is required to disclose estimated fair values for its financial instruments. Fair value estimates are set forth below for these financial instruments. The following methods and assumptions were used to estimate the fair value of each class of financial instrument: • Accounts and other receivables, trade and other accounts payable, accrued interest payable, other accrued liabilities, income taxes payable and due from/to affiliates: The carrying amounts approximate fair value due to the short maturity and highly liquid nature of these instruments, and as such these have been excluded from the table below. There is negligible credit risk associated with these instruments. •

Exit Activities And Divestitu_2

Exit Activities And Divestitures (Tables)	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Revenue and Costs of Disposal Group	The butane optimization business has historically been included in the Partnership's Specialty Products operating segment. 2023 2022 2021 Products revenue $ 70,539 $ 172,756 $ 223,290 Cost of products sold 72,283 190,677 196,475 Selling, general and administrative expenses 512 2,094 4,292 $ (2,256) $ (20,015) $ 22,523

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following table disaggregates our revenue by major source: 2023 2022 2021 Terminalling and storage segment Throughput and storage $ 86,514 $ 80,193 $ 75,223 $ 86,514 $ 80,193 $ 75,223 Transportation segment Land transportation $ 166,717 $ 166,631 $ 111,611 Inland transportation 50,890 45,050 29,536 Offshore transportation 6,070 7,327 3,167 $ 223,677 $ 219,008 $ 144,314 Sulfur service segment Sulfur product sales $ 30,170 $ 42,247 $ 32,416 Fertilizer product sales 97,395 124,580 100,827 Sulfur services 13,430 12,337 11,799 $ 140,995 $ 179,164 $ 145,042 Specialty products segment Natural gas liquids product sales $ 214,713 $ 398,422 $ 414,046 Lubricant product sales 132,064 142,091 103,806 $ 346,777 $ 540,513 $ 517,852 Total revenues $ 797,963 $ 1,018,878 $ 882,431
Schedule of Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction	2024 2025 2026 2027 2028 Thereafter Total Terminalling and Storage Throughput and storage $ 44,124 $ 45,448 $ 46,749 $ 48,152 $ 49,662 $ 157,964 $ 392,099 Specialty Products Natural Gas Liquids 6,449 6,431 3,736 — — — 16,616 Sulfur Services Product sales 13,908 13,908 13,908 — — — 41,724 Service revenues 5,366 5,366 4,391 295 — — 15,418 Total $ 69,847 $ 71,153 $ 68,784 $ 48,447 $ 49,662 $ 157,964 $ 465,857

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Components of Inventory	Components of inventories at December 31, 2023 and 2022 were as follows: 2023 2022 Natural Gas Liquids $ 3,679 $ 52,462 Sulfur 817 1,541 Fertilizer 13,411 21,691 Lubricants 20,057 28,190 Other 5,858 5,914 $ 43,822 $ 109,798

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	At December 31, 2023 and 2022, property, plant and equipment consisted of the following: Depreciable Lives 2023 2022 Land — $ 18,818 $ 21,649 Improvements to land and buildings 10-25 years 133,440 131,521 Storage equipment 5-50 years 129,456 124,412 Marine vessels 4-25 years 187,182 180,684 Operating plant and equipment 3-50 years 376,170 365,952 Furniture, fixtures and other equipment 3-20 years 7,527 11,726 Transportation equipment 3-7 years 47,017 50,836 Construction in progress 19,176 16,755 $ 918,786 $ 903,535

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table represents the goodwill balance by reporting unit at December 31, 2023 and 2022 as follows: 2023 2022 Carrying amount of goodwill: Terminalling and storage 1 $ 6,756 $ 10,985 Specialty products 1 4,229 — Sulfur services 5,197 5,197 Transportation 489 489 Total goodwill $ 16,671 $ 16,671 1

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Components of Lease Expense	The components of lease expense for the years ended December 31, 2023, 2022, and 2021 were as follows: 2023 2022 2021 Operating lease cost $ 16,198 $ 10,752 $ 9,266 Finance lease cost: Amortization of right-of-use assets 6 92 164 Interest on lease liabilities — 9 26 Short-term lease cost 5,415 11,546 10,290 Variable lease cost 191 185 115 Total lease cost $ 21,810 $ 22,584 $ 19,861 Supplemental cash flow information for the years ended December 31, 2023, 2022, and 2021 related to leases were as follows: 2023 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 29,820 $ 20,153 $ 19,678 Operating cash flows from finance leases — 9 26 Financing cash flows from finance leases 9 279 2,707 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 38,935 $ 22,433 $ 7,668 Finance leases — — 83
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows at December 31, 2023 and 2022: 2023 2022 Operating Leases Operating lease right-of-use assets $ 60,359 $ 34,963 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 14,901 $ 9,084 Operating lease liabilities 45,684 26,268 Total operating lease liabilities $ 60,585 $ 35,352 Finance Leases Property, plant and equipment, at cost $ — $ 83 Accumulated depreciation — (44) Property, plant and equipment, net $ — $ 39 Current installments of finance lease obligations $ — $ 9 Finance lease obligations $ — 0 Total finance lease obligations $ — $ 9 Weighted Average Remaining Lease Term (years) Operating leases 4.72 5.74 Finance leases — 0.41 Weighted Average Discount Rate Operating leases 6.56 % 5.24 % Finance leases — 3.61 %
Schedule of Future Minimum Lease Obligations, Finance Lease	The Partnership’s future minimum lease obligations as of December 31, 2023 consist of the following: Operating Leases Finance Leases Year 1 $ 18,345 $ — Year 2 16,740 — Year 3 13,802 — Year 4 10,515 — Year 5 5,219 — Thereafter 5,433 — Total 70,054 — Less amounts representing interest costs (9,469) — Total lease liability $ 60,585 $ —
Schedule of Future Minimum Obligations, Operating Leases	The Partnership’s future minimum lease obligations as of December 31, 2023 consist of the following: Operating Leases Finance Leases Year 1 $ 18,345 $ — Year 2 16,740 — Year 3 13,802 — Year 4 10,515 — Year 5 5,219 — Thereafter 5,433 — Total 70,054 — Less amounts representing interest costs (9,469) — Total lease liability $ 60,585 $ —

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	December 31, 2023 December 31, 2022 Carrying Fair Carrying Fair 2024 Notes $ — $ — $ 52,462 $ 54,081 2025 Notes — — 290,495 290,689 2028 Notes 381,965 414,453 — — Total $ 381,965 $ 414,453 $ 342,957 $ 344,770

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Losses Recognized in AOCI and Reclassification From AOCI	The following table summarizes the loss recognized in AOCI at December 31, 2023 and 2022, respectively, and the gain (loss) reclassified from accumulated other comprehensive loss into earnings during the years ended December 31, 2023 and 2022, respectively, for derivative financial instruments designated as cash flow hedges: Amount of Gain (Loss) Recognized in AOCI Location of Gain (Loss) Amount of Gain (Loss) Reclassified from AOCI into Income 2023 2022 2023 2022 Commodity contracts $ — $ — Cost of products sold $ — $ 816 Total $ — $ — $ — $ 816

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of The Impact of Related Party Transactions	The impact of related party revenues from sales of products and services is reflected in the Consolidated Statements of Operations as follows: Revenues: 2023 2022 2021 Terminalling and storage $ 72,138 $ 66,867 $ 62,677 Transportation 29,276 28,393 20,046 Product sales: Specialty products 8,547 404 370 Sulfur services 220 150 109 8,767 554 479 $ 110,181 $ 95,814 $ 83,202 The impact of related party cost of products sold is reflected in the Consolidated Statements of Operations as follows: Cost of products sold: Specialty products $ 35,930 $ 39,356 $ 27,856 Sulfur services 11,182 10,717 9,980 Terminalling and storage 75 19 10 $ 47,187 $ 50,092 $ 37,846 The impact of related party operating expenses is reflected in the Consolidated Statements of Operations as follows: Operating expenses: Transportation $ 73,866 $ 66,682 $ 55,382 Sulfur services 5,738 6,165 4,411 Terminalling and storage 21,247 20,783 18,814 $ 100,851 $ 93,630 $ 78,607 The impact of related party selling, general and administrative expenses is reflected in the Consolidated Statements of Operations as follows: Selling, general and administrative: Transportation $ 8,927 $ 7,553 $ 6,996 Specialty products 4,152 5,565 7,414 Sulfur services 3,714 3,917 3,276 Terminalling and storage 780 804 546 Indirect overhead allocation, net of reimbursement 14,448 13,919 14,692 $ 32,021 $ 31,758 $ 32,924

Supplemental Balance Sheet In_2

Supplemental Balance Sheet Information (Tables)	12 Months Ended
	Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract]
Schedule of Intangible and Other Assets, Net	Components of "Intangibles and other assets, net" at December 31, 2023 and 2022 were as follows: 2023 2022 Catalyst and turnaround costs $ 701 $ 1,108 Other intangible assets 55 154 Other 1,283 1,152 $ 2,039 $ 2,414
Schedule of Other Accrued Liabilities	Components of "Other accrued liabilities" at December 31, 2023 and 2022 were as follows: 2023 2022 Accrued interest $ 17,956 $ 15,131 Asset retirement obligations 25 298 Property and other taxes payable 4,348 4,562 Accrued payroll 4,136 3,504 Operating lease liabilities 14,901 9,084 Other 133 495 $ 41,499 $ 33,074
Schedule of Asset Retirement Obligations	The schedule below summarizes the changes in our asset retirement obligations: Year Ended December 31, 2023 2022 (In thousands) Beginning asset retirement obligations $ 4,992 $ 9,072 Revisions to existing liabilities 1 — — Accretion expense 191 381 Liabilities settled (1) (4,461) Ending asset retirement obligations 5,182 4,992 Current portion of asset retirement obligations 2 (25) (298) Long-term portion of asset retirement obligations 3 $ 5,157 $ 4,694 1 Several factors are considered in the annual review process, including inflation rates, current estimates for removal cost, discount rates, and the estimated remaining useful life of the assets. 2 The current portion of asset retirement obligations is included in "Other current liabilities" on the Partnership's Consolidated Balance Sheets. 3 The non-current portion of asset retirement obligations is included in "Other long-term obligations" on the Partnership's Consolidated Balance Sheets.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	At December 31, 2023 and 2022, long-term debt consisted of the following: 2023 2022 $175,000 1 Credit facility at variable interest rate (8.80% 1 weighted average at December 31, 2023), due February 2027 4 secured by substantially all of the Partnership’s assets, net of unamortized debt issuance costs of $3,292 and $1,086, respectively 2 $ 39,208 $ 169,914 $400,000 Senior notes, 11.5% interest, net of unamortized debt issuance costs of $8,235 and $$0, respectively, including unamortized premium of $9,800 and $—, respectively, due February 2028, secured 2,3,4 381,965 — $53,750 Senior notes, due February 2024, 10.0% interest, net of unamortized debt issuance costs of $0 and $1,288, respectively 2,3 — 52,462 $291,381 Senior notes, due February 2025, 11.5% interest, net of unamortized debt issuance costs of $0 and $886, respectively 2,3 — 290,495 Total 421,173 512,871 Less: current portion — — Total long-term debt, net of current portion $ 421,173 $ 512,871 Current installments of finance lease obligations $ — $ 9 Finance lease obligations — — Total finance lease obligations $ — $ 9 1 Effective February 8, 2023, the interest rate fluctuates based on Adjusted Term SOFR (set on the date of each advance) or the alternate base rate plus an applicable margin. The margin is set every three months. All amounts outstanding at December 31, 2023 were at Adjusted Term SOFR plus an applicable margin. The applicable margin for revolving loans that are SOFR loans currently ranges from 2.75% to 3.75%, and the applicable margin for revolving loans that are alternate base rate loans currently ranges from 1.75% to 2.75%. The applicable margin for SOFR borrowings at December 31, 2023 is 3.25%. The applicable margin for SOFR borrowings effective February 14, 2024 is 3.25%. The credit facility contains various covenants that limit the Partnership’s ability to make distributions; make certain investments and acquisitions; enter into certain agreements; incur indebtedness; sell assets; and make certain amendments to the Omnibus Agreement. 2 The Partnership was in compliance with all debt covenants as of December 31, 2023. 3 On February 8, 2023, the Partnership completed the sale of $400,000 in aggregate principal amount of 11.500% senior secured second lien notes due 2028 (the “2028 Notes”). The Partnership used the proceeds of the 2028 Notes to repurchase, through a tender offer and then redemption, all of the Partnership’s 10.00% senior secured 1.5 lien notes due 2024 (the “2024 Notes”) and 11.50% senior secured second lien notes due 2025 (the “2025 Notes”), repay a portion of the indebtedness under the credit facility, and pay fees and expenses in connection with the foregoing. The indenture for the 2028 Notes restricts the Partnership’s ability to sell assets; pay distributions or repurchase units or redeem or repurchase subordinated debt; make investments; incur or guarantee additional indebtedness or issue preferred units; and consolidate, merge or transfer all or substantially all of its assets. 4

Partners' Capital (Deficit) (Ta

Partners' Capital (Deficit) (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of Reconciliation of Net Income to Partners Interest in Net Income	The following is a reconciliation of net income (loss) allocated to the general partner and limited partners for purposes of calculating net income (loss) attributable to limited partners per unit: Years Ended December 31, 2023 2022 2021 Net loss $ (4,549) $ (10,334) $ (211) Less general partner’s interest in net loss: Distributions payable on behalf of general partner interest 16 16 16 General partner interest in undistributed loss (107) (223) (20) Less loss allocable to unvested restricted units (14) (40) — Limited partners’ interest in net loss $ (4,444) $ (10,087) $ (207) The following are the unit amounts used to compute the basic and diluted earnings per limited partner unit for the periods presented: Years Ended December 31, 2023 2022 2021 Basic weighted average limited partner units outstanding 38,771,657 38,726,048 38,689,041 Dilutive effect of restricted units issued — — — Total weighted average limited partner diluted units outstanding 38,771,657 38,726,048 38,689,041

Unit Based Awards - Long-Term_2

Unit Based Awards - Long-Term Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Compensation Costs Related to Unit Based Plan	Amounts recognized in operating expense and selling, general, and administrative expense in the consolidated financial statements with respect to these plans are as follows: For the Year Ended December 31, 2023 2022 2021 Restricted unit awards Employees $ — $ — $ 194 Non-employee directors 163 161 190 Phantom unit Awards Employees (177) 3,124 415 Non-employee directors — — — Total unit-based compensation expense $ (14) $ 3,285 $ 799
Schedule of Restricted Unit Activity	A summary of the restricted unit activity for the year ended December 31, 2023 is provided below: Number of Units Weighted Average Grant-Date Fair Value Per Unit Non-vested, beginning of year 124,362 $ 3.36 Granted (TBRU) 64,056 $ 2.81 Vested (47,028) $ 3.78 Forfeited — $ — Non-Vested, end of year 141,390 $ 2.99 Aggregate intrinsic value, end of year $ 339
Schedule of Aggregate Intrinsic Value and Fair Value of Units Vested	A summary of the restricted units’ aggregate intrinsic value (market value at vesting date) and fair value of units vested (market value at date of grant) during the years ended December 31, 2023, 2022 and 2021 is provided below: For the Year Ended 2023 2022 2021 Aggregate intrinsic value of units vested $ 89 $ 92 $ 257 Fair value of units vested $ 178 $ 188 $ 1,418

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Components of Income Tax Expense	The components of income tax expense from operations for the years ended December 31, 2023, 2022 and 2021 are as follows: 2023 2022 2021 Current: Federal $ 904 $ 1,179 $ 455 State 828 1,004 493 1,732 2,183 948 Deferred: Federal 3,051 4,815 2,142 State 1,135 929 290 4,186 5,744 2,432 Total income tax expense $ 5,918 $ 7,927 $ 3,380
Income Tax Reconciliation	The income tax expense from the Taxable Subsidiary operations for the years ended December 31, 2023, 2022, and 2021 differs from the "expected" tax expense (computed by applying the federal corporate rate of 21% to income before income taxes of the Taxable Subsidiary) as follows: 2023 2022 2021 "Expected" tax expense $ 3,880 $ 6,702 $ 2,223 Increase in income taxes resulting from: State income taxes, net of federal income tax expense 1,357 1,135 382 Other non-deductible (non-taxable) items 306 (86) 384 Other, net (65) (320) 91 Actual tax expense $ 5,478 $ 7,431 $ 3,080
Deferred Tax Assets and Liabilities	Significant components of deferred tax assets and liabilities at December 31, 2023 and 2022 are as follows: 2023 2022 Deferred tax assets: Bad debt reserves $ 49 $ 49 Goodwill and intangibles 10,532 11,711 Employee benefits 4 6 Operating leases — 14 Interest expense 334 — Tax loss carryforwards 861 5,432 Other 178 130 Subtotal 11,958 17,342 Less: Valuation allowance — — Total net deferred tax assets 11,958 17,342 Deferred tax liabilities: Property and equipment (1,747) (2,956) Operating leases (11) — Total deferred tax liabilities (1,758) (2,956) Net deferred tax assets $ 10,200 $ 14,386

Business Segments (Tables)

Business Segments (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Operating Revenues Intersegment Eliminations Operating Revenues After Eliminations Depreciation and Amortization Operating Income (Loss) after Eliminations Capital Expenditures and Plant Turnaround Costs Year Ended December 31, 2023: Terminalling and storage $ 95,459 $ (8,945) $ 86,514 $ 21,030 $ 5,676 $ 13,168 Specialty products 346,863 (86) 346,777 3,296 30,335 2,519 Sulfur services 140,995 — 140,995 10,690 30,436 16,851 Transportation 240,926 (17,249) 223,677 14,879 16,307 7,598 Indirect selling, general, and administrative — — — — (16,030) — Total $ 824,243 $ (26,280) $ 797,963 $ 49,895 $ 66,724 $ 40,136 Year Ended December 31, 2022: Terminalling and storage $ 92,612 $ (12,419) $ 80,193 $ 26,094 $ (11,102) $ 15,308 Specialty products 540,636 (123) 540,513 4,520 24,142 1,349 Sulfur services 179,164 — 179,164 11,099 34,146 6,857 Transportation 239,275 (20,267) 219,008 14,567 20,991 7,619 Indirect selling, general, and administrative — — — — (16,914) — Total $ 1,051,687 $ (32,809) $ 1,018,878 $ 56,280 $ 51,263 $ 31,133 Year Ended December 31, 2021: Terminalling and storage $ 87,816 $ (12,593) $ 75,223 $ 25,441 $ (9,161) $ 8,354 Specialty products 517,920 (68) 517,852 5,159 58,044 1,765 Sulfur services 145,042 — 145,042 10,432 32,972 7,813 Transportation 161,180 (16,866) 144,314 15,719 (8,446) 4,997 Indirect selling, general, and administrative — — — — (16,129) — Total $ 911,958 $ (29,527) $ 882,431 $ 56,751 $ 57,280 $ 22,929
Schedule of Assets by Segment	The Partnership's assets by reportable segment as of December 31, 2023 and 2022 are as follows: 2023 2022 Total assets: Terminalling and storage $ 171,320 $ 184,537 Specialty products 72,770 150,175 Sulfur services 103,779 110,688 Transportation 161,506 153,451 Total assets $ 509,375 $ 598,851

Organization and Description _2

Organization and Description of Business (Details) - segment		12 Months Ended
	Dec. 28, 2021	Dec. 31, 2023
Schedule of Equity Method Investments
Number of primary business lines		4
Martin Resource Management Corporation | Holdings
Schedule of Equity Method Investments
Interest acquired, percent	49%
Economic ownership percentage by parent	50%
Holdings | Martin Resource Management Corporation
Schedule of Equity Method Investments
Ownership percentage	100%

Significant Accounting Polici_3

Significant Accounting Policies and Practices (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) segment	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Goodwill and Other Intangibles
Number of reporting units | segment	4
Impairment of goodwill	$ 0	$ 0	$ 0
Impairment of intangible assets	0	0	0
Debt Issuance Costs
Debt issuance cost	14,289,000	64,000	592,000
Amortization of debt issuance costs	3,978,000	3,152,000	$ 3,367,000
Accumulated amortization of debt issuance costs	$ 29,313,000	$ 29,173,000
Minimum
Deferred Catalyst Costs
Catalyst, useful life (in months)	12 months
Deferred Turnaround Costs
Turnarounds, useful life (in months)	12 months
Maximum
Deferred Catalyst Costs
Catalyst, useful life (in months)	36 months
Deferred Turnaround Costs
Turnarounds, useful life (in months)	36 months

Exit Activities And Divestitu_3

Exit Activities And Divestitures - Schedule of Revenue and Costs of Disposal Group (Details) - Butane Optimization Business - Disposal Group, Not Discontinued Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations
Products revenue	$ 70,539	$ 172,756	$ 223,290
Cost of products sold	72,283	190,677	196,475
Selling, general and administrative expenses	512	2,094	4,292
Operating income (loss)	$ (2,256)	$ (20,015)	$ 22,523

Exit Activities And Divestitu_4

Exit Activities And Divestitures - Narrative (Details) $ in Thousands	Oct. 07, 2022 USD ($)
Stockton Sulfur Terminal
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations
Net proceeds from sale of partnership	$ 5,250

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue
Total revenues		$ 797,963	$ 1,018,878	$ 882,431
Throughput and storage
Disaggregation of Revenue
Total revenues	[1]	86,514	80,193	75,223
Sulfur services
Disaggregation of Revenue
Total revenues		13,430	12,337	11,799
Terminalling and storage segment
Disaggregation of Revenue
Total revenues		86,514	80,193	75,223
Terminalling and storage segment | Throughput and storage
Disaggregation of Revenue
Total revenues		86,514	80,193	75,223
Transportation segment
Disaggregation of Revenue
Total revenues		223,677	219,008	144,314
Transportation segment | Land transportation
Disaggregation of Revenue
Total revenues		166,717	166,631	111,611
Transportation segment | Inland transportation
Disaggregation of Revenue
Total revenues		50,890	45,050	29,536
Transportation segment | Offshore transportation
Disaggregation of Revenue
Total revenues		6,070	7,327	3,167
Sulfur service segment
Disaggregation of Revenue
Total revenues		140,995	179,164	145,042
Sulfur service segment | Sulfur product sales
Disaggregation of Revenue
Total revenues		30,170	42,247	32,416
Sulfur service segment | Fertilizer product sales
Disaggregation of Revenue
Total revenues		97,395	124,580	100,827
Sulfur service segment | Sulfur services
Disaggregation of Revenue
Total revenues		13,430	12,337	11,799
Specialty products segment
Disaggregation of Revenue
Total revenues		346,777	540,513	517,852
Specialty products segment | Natural gas liquids product sales
Disaggregation of Revenue
Total revenues		214,713	398,422	414,046
Specialty products segment | Lubricant product sales
Disaggregation of Revenue
Total revenues		$ 132,064	$ 142,091	$ 103,806
[1]Related Party Transactions Included Above Year Ended December 31, 2023 2022 2021 Revenues: Terminalling and storage $ 72,138 $ 66,867 $ 62,677 Transportation 29,276 28,393 20,046 Product sales 8,767 554 479 Costs and expenses: Cost of products sold: (excluding depreciation and amortization) Specialty products 35,930 39,356 27,856 Sulfur services 11,182 10,717 9,980 Terminalling and storage 75 19 10 Expenses: Operating expenses 100,851 93,630 78,607 Selling, general and administrative 32,021 31,758 32,924

Revenue - Estimated Revenue Exp

Revenue - Estimated Revenue Expected to be Recognized in Future (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 465,857
Throughput and storage | Terminalling and storage
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	392,099
Natural Gas Liquids | Specialty Products
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	16,616
Product sales | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	41,724
Service revenues | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	15,418
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 69,847
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 | Throughput and storage | Terminalling and storage
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 44,124
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 | Natural Gas Liquids | Specialty Products
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 6,449
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 | Product sales | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 13,908
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 | Service revenues | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 5,366
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 71,153
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | Throughput and storage | Terminalling and storage
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 45,448
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | Natural Gas Liquids | Specialty Products
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 6,431
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | Product sales | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 13,908
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 | Service revenues | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 5,366
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 68,784
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Throughput and storage | Terminalling and storage
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 46,749
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Natural Gas Liquids | Specialty Products
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 3,736
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Product sales | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 13,908
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | Service revenues | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 4,391
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 48,447
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 | Throughput and storage | Terminalling and storage
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 48,152
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 | Natural Gas Liquids | Specialty Products
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 | Product sales | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 | Service revenues | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 295
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 49,662
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01 | Throughput and storage | Terminalling and storage
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 49,662
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01 | Natural Gas Liquids | Specialty Products
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01 | Product sales | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01 | Service revenues | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 157,964
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01 | Throughput and storage | Terminalling and storage
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 157,964
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01 | Natural Gas Liquids | Specialty Products
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01 | Product sales | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01 | Service revenues | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Natural Gas Liquids	$ 3,679	$ 52,462
Sulfur	817	1,541
Fertilizer	13,411	21,691
Lubricants	20,057	28,190
Other	5,858	5,914
Inventories	$ 43,822	$ 109,798

Property, Plant, and Equipmen_2

Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment
Property, plant and equipment, at cost	$ 918,786	$ 903,535
Land
Property, Plant and Equipment
Property, plant and equipment, at cost	18,818	21,649
Improvements to land and buildings
Property, Plant and Equipment
Property, plant and equipment, at cost	$ 133,440	131,521
Improvements to land and buildings | Minimum
Property, Plant and Equipment
Depreciable lives (in years)	10 years
Improvements to land and buildings | Maximum
Property, Plant and Equipment
Depreciable lives (in years)	25 years
Storage equipment
Property, Plant and Equipment
Property, plant and equipment, at cost	$ 129,456	124,412
Storage equipment | Minimum
Property, Plant and Equipment
Depreciable lives (in years)	5 years
Storage equipment | Maximum
Property, Plant and Equipment
Depreciable lives (in years)	50 years
Marine vessels
Property, Plant and Equipment
Property, plant and equipment, at cost	$ 187,182	180,684
Marine vessels | Minimum
Property, Plant and Equipment
Depreciable lives (in years)	4 years
Marine vessels | Maximum
Property, Plant and Equipment
Depreciable lives (in years)	25 years
Operating plant and equipment
Property, Plant and Equipment
Property, plant and equipment, at cost	$ 376,170	365,952
Operating plant and equipment | Minimum
Property, Plant and Equipment
Depreciable lives (in years)	3 years
Operating plant and equipment | Maximum
Property, Plant and Equipment
Depreciable lives (in years)	50 years
Furniture, fixtures and other equipment
Property, Plant and Equipment
Property, plant and equipment, at cost	$ 7,527	11,726
Furniture, fixtures and other equipment | Minimum
Property, Plant and Equipment
Depreciable lives (in years)	3 years
Furniture, fixtures and other equipment | Maximum
Property, Plant and Equipment
Depreciable lives (in years)	20 years
Transportation equipment
Property, Plant and Equipment
Property, plant and equipment, at cost	$ 47,017	50,836
Transportation equipment | Minimum
Property, Plant and Equipment
Depreciable lives (in years)	3 years
Transportation equipment | Maximum
Property, Plant and Equipment
Depreciable lives (in years)	7 years
Construction in progress
Property, Plant and Equipment
Property, plant and equipment, at cost	$ 19,176	$ 16,755

Property, Plant, and Equipmen_3

Property, Plant, and Equipment - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 44,700	$ 50,186	$ 52,289
Amortization of right-of-use assets	6	92	164
Property, plant and equipment, at cost	0	83
Accumulated amortization associated with capital leases	0	44
Additions to property, plant and equipment included in accounts payable	$ 2,943	$ 1,949	$ 3,229

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Goodwill
Carrying amount of goodwill	$ 16,671	$ 16,671
Terminalling and storage
Goodwill
Carrying amount of goodwill	6,756	10,985
Specialty products
Goodwill
Carrying amount of goodwill	4,229	0
Sulfur services
Goodwill
Carrying amount of goodwill	5,197	5,197
Transportation
Goodwill
Carrying amount of goodwill	$ 489	$ 489

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Lessee, Lease, Description
Termination period ( in years)	1 year
Non-cancelable revenue arrangements, future minimum revenues, 2024	$ 22,275
Non-cancelable revenue arrangements, future minimum revenues, 2025	16,333
Non-cancelable revenue arrangements, future minimum revenues, 2026	11,741
Non-cancelable revenue arrangements, future minimum revenues, 2027	11,552
Non-cancelable revenue arrangements, future minimum revenues, 2028	11,364
Non-cancelable revenue arrangements, future minimum revenues, subsequent years	$ 18,256
Minimum
Lessee, Lease, Description
Remaining lease term (in years)	1 year
Maximum
Lessee, Lease, Description
Remaining lease term (in years)	13 years
Renewal term (in years)	5 years

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease cost	$ 16,198	$ 10,752	$ 9,266
Finance lease cost:
Amortization of right-of-use assets	6	92	164
Interest on lease liabilities	0	9	26
Short-term lease cost	5,415	11,546	10,290
Variable lease cost	191	185	115
Total lease cost	$ 21,810	$ 22,584	$ 19,861

Leases - Cash Flow Information

Leases - Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating Lease, Payments	$ 29,820	$ 20,153	$ 19,678
Operating cash flows from finance leases	0	9	26
Financing cash flows from finance leases	9	279	2,707
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	38,935	22,433	7,668
Finance leases	$ 0	$ 0	$ 83

Leases - Balance Sheet Informat

Leases - Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating Leases
Operating lease right-of-use assets	$ 60,359	$ 34,963
Current portion of operating lease liabilities included in "Other accrued liabilities"	14,901	9,084
Operating lease liabilities	45,684	26,268
Total operating lease liabilities	$ 60,585	$ 35,352
Operating Lease, Liability, Current, Statement of Financial Position	Other accrued liabilities	Other accrued liabilities
Finance Leases
Property, plant and equipment, at cost	$ 0	$ 83
Accumulated depreciation	0	(44)
Property, plant and equipment, net	0	39
Current installments of finance lease obligations	$ 0	$ 9
Finance Lease, Liability, Current, Statement of Financial Position	Current portion of long term debt and finance lease obligations	Current portion of long term debt and finance lease obligations
Finance lease obligations	$ 0	$ 0
Total finance lease obligations	$ 0	$ 9
Weighted Average Remaining Lease Term (years)
Operating leases	4 years 8 months 19 days	5 years 8 months 26 days
Finance leases		4 months 28 days
Weighted Average Discount Rate
Operating leases	6.56%	5.24%
Finance leases	0%	3.61%

Leases - Future Minimum Lease O

Leases - Future Minimum Lease Obligations (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating Leases
Year 1	$ 18,345
Year 2	16,740
Year 3	13,802
Year 4	10,515
Year 5	5,219
Thereafter	5,433
Total	70,054
Less amounts representing interest costs	(9,469)
Total lease liability	60,585	$ 35,352
Finance Leases
Year 1	0
Year 2	0
Year 3	0
Year 4	0
Year 5	0
Thereafter	0
Total	0
Less amounts representing interest costs	0
Total lease liability	$ 0	$ 9

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Senior notes	$ 381,965	$ 342,957
Carrying Value | 2024 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Senior notes	0	52,462
Carrying Value | 2025 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Senior notes	0	290,495
Carrying Value | 2028 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Senior notes	381,965	0
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Senior notes	414,453	344,770
Fair Value | 2024 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Senior notes	0	54,081
Fair Value | 2025 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Senior notes	0	290,689
Fair Value | 2028 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Senior notes	$ 414,453	$ 0

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosures
Amount of Gain (Loss) Reclassified from AOCI into Income	$ 0	$ 816	$ (816)
Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures
Amount of Gain (Loss) Recognized in AOCI	0	0
Amount of Gain (Loss) Reclassified from AOCI into Income	0	816
Commodity contracts | Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures
Amount of Gain (Loss) Recognized in AOCI	0	0
Commodity contracts | Cost of products sold | Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures
Amount of Gain (Loss) Reclassified from AOCI into Income	$ 0	$ 816

Related Party Transactions - Na

Related Party Transactions - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 shares
MMGP
Related Party Transaction
General partner interest percentage	2%
Martin Resource Management | Martin Resource Management Corporation | Martin Midstream Partners L.P.
Related Party Transaction
Number of shares owned (in shares)	6,114,532
Voting interest percentage	15.70%
Martin Resource Management | Martin Resource Management | MMGP Holdings, LLC
Related Party Transaction
General partner interest percentage	100%
Martin Resource Management | MMGP
Related Party Transaction
General partner interest percentage	2%

Related Party Transactions - Om

Related Party Transactions - Omnibus Agreement (Details) - Omnibus Agreement - Martin Resource Management - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction
Noncompete restriction threshold	$ 5,000,000
Noncompete restriction ownership option opportunity threshold minimum	5,000,000
Noncompete restriction ownership option opportunity threshold minimum with equity limitation	$ 5,000,000
Equity limitation on ownership restriction percentage	20%
Approved Annual Reimbursements For Indirect Expenses	$ 13,982,000
Indirect expenses reimbursed	$ 13,982,000	$ 13,491,000	$ 14,386,000

Related Party Transactions - Ma

Related Party Transactions - Master Transportation Services Agreement (Details)	12 Months Ended
	Dec. 31, 2023
Master Transportation Services Agreement | Martin Resource Management
Related Party Transaction
Termination written notice, minimum (in days)	30 days

Related Party Transactions - Te

Related Party Transactions - Terminal Services Agreements (Details)	12 Months Ended
	Dec. 31, 2023
Terminal Services Agreements | Martin Resource Management
Related Party Transaction
Termination written notice, minimum (in days)	90 days

Related Party Transactions - _2

Related Party Transactions - Marine Agreements (Details) - Marine Transportation Agreement - Martin Resource Management	12 Months Ended
	Dec. 31, 2023
Related Party Transaction
Automatic consecutive term renewal period (in years)	1 year
Termination written notice, minimum (in days)	60 days

Related Party Transactions - Ot

Related Party Transactions - Other Agreements (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) bbl_per_day	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Related Party Transaction
Operating cash flows from operating leases	$ 29,820	$ 20,153	$ 19,678
Business and strategic development support charges paid		263	263
East Texas Mack Leases
Related Party Transaction
Operating cash flows from operating leases	$ 3,256	$ 1,935	$ 1,089
Martin Resource Management | East Texas Mack Leases
Related Party Transaction
Ownership interest	46%
Martin Resource Management | Cross Tolling Agreement
Related Party Transaction
Production minimum per day (in bbl) | bbl_per_day	6,500

Related Party Transactions - Sc

Related Party Transactions - Schedule of the impact of Related Party Transactions (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues:
Revenue from related parties		$ 797,963	$ 1,018,878	$ 882,431
Cost of products sold:
Cost of products sold		389,680	623,306	533,098
Operating expenses:
Operating expenses	[1]	252,211	251,886	193,952
Selling, general and administrative:
Selling, general and administrative expenses	[1]	40,826	41,812	41,012
Terminalling and storage
Revenues:
Revenue from related parties	[1]	86,514	80,193	75,223
Transportation
Revenues:
Revenue from related parties	[1]	223,677	219,008	144,314
Specialty products
Revenues:
Revenue from related parties	[1]	346,777	540,513	517,852
Cost of products sold:
Cost of products sold	[1]	305,903	503,225	443,896
Product sales
Revenues:
Revenue from related parties	[1]	474,342	707,340	651,095
Sulfur services
Revenues:
Revenue from related parties	[1]	127,565	166,827	133,243
Cost of products sold:
Cost of products sold	[1]	83,702	120,062	89,134
Terminalling and storage
Cost of products sold:
Cost of products sold	[1]	75	19	68
Related Party
Revenues:
Revenue from related parties		110,181	95,814	83,202
Cost of products sold:
Cost of products sold		47,187	50,092	37,846
Operating expenses:
Operating expenses		100,851	93,630	78,607
Selling, general and administrative:
Selling, general and administrative expenses		32,021	31,758	32,924
Related Party | Indirect overhead allocation, net of reimbursement
Selling, general and administrative:
Selling, general and administrative expenses		14,448	13,919	14,692
Related Party | Terminalling and storage
Revenues:
Revenue from related parties		72,138	66,867	62,677
Related Party | Transportation
Revenues:
Revenue from related parties		29,276	28,393	20,046
Operating expenses:
Operating expenses		73,866	66,682	55,382
Selling, general and administrative:
Selling, general and administrative expenses		8,927	7,553	6,996
Related Party | Specialty products
Revenues:
Revenue from related parties		8,547	404	370
Cost of products sold:
Cost of products sold		35,930	39,356	27,856
Selling, general and administrative:
Selling, general and administrative expenses		4,152	5,565	7,414
Related Party | Product sales
Revenues:
Revenue from related parties		8,767	554	479
Related Party | Sulfur services
Revenues:
Revenue from related parties		220	150	109
Cost of products sold:
Cost of products sold		11,182	10,717	9,980
Operating expenses:
Operating expenses		5,738	6,165	4,411
Selling, general and administrative:
Selling, general and administrative expenses		3,714	3,917	3,276
Related Party | Terminalling and storage
Cost of products sold:
Cost of products sold		75	19	10
Operating expenses:
Operating expenses		21,247	20,783	18,814
Selling, general and administrative:
Selling, general and administrative expenses		$ 780	$ 804	$ 546
[1]Related Party Transactions Included Above Year Ended December 31, 2023 2022 2021 Revenues: Terminalling and storage $ 72,138 $ 66,867 $ 62,677 Transportation 29,276 28,393 20,046 Product sales 8,767 554 479 Costs and expenses: Cost of products sold: (excluding depreciation and amortization) Specialty products 35,930 39,356 27,856 Sulfur services 11,182 10,717 9,980 Terminalling and storage 75 19 10 Expenses: Operating expenses 100,851 93,630 78,607 Selling, general and administrative 32,021 31,758 32,924

Supplemental Balance Sheet In_3

Supplemental Balance Sheet Information - Other Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Balance Sheet Related Disclosures [Abstract]
Catalyst and turnaround costs	$ 701	$ 1,108
Other intangible assets	55	154
Other	1,283	1,152
Intangible and other assets, net	$ 2,039	$ 2,414

Supplemental Balance Sheet In_4

Supplemental Balance Sheet Information - Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance Sheet Related Disclosures [Abstract]
Amortization of intangible assets	$ 5,006	$ 5,713	$ 4,085
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity
2024	6,087
2025	593
2026	1
2027	0
2028	0
Subsequent years	$ 0

Supplemental Balance Sheet In_5

Supplemental Balance Sheet Information - Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Balance Sheet Related Disclosures [Abstract]
Accrued interest	$ 17,956	$ 15,131
Asset retirement obligations	25	298
Property and other taxes payable	4,348	4,562
Accrued payroll	4,136	3,504
Operating lease liabilities	14,901	9,084
Other	133	495
Total other accrued liabilities	$ 41,499	$ 33,074

Supplemental Balance Sheet In_6

Supplemental Balance Sheet Information - Asset Retirement Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Asset Retirement Obligation, Roll Forward Analysis
Beginning asset retirement obligations	$ 4,992	$ 9,072
Revisions to existing liabilities	0	0
Accretion expense	191	381
Liabilities settled	(1)	(4,461)
Ending asset retirement obligations	5,182	4,992
Current portion of asset retirement obligations	(25)	(298)
Long-term portion of asset retirement obligations	$ 5,157	$ 4,694

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($)		12 Months Ended
	Feb. 14, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2024	Feb. 08, 2023	Feb. 07, 2023
Debt Instrument
Total long-term debt		$ 421,173,000	$ 512,871,000
Less: current portion		0	0
Total long-term debt, net of current portion		421,173,000	512,871,000
Current installments of finance lease obligations		0	9,000
Finance lease obligations		0	0
Total finance lease obligations		0	9,000
Loss on extinguishment of debt		5,121,000	0	$ 0
Credit Facility
Debt Instrument
Total long-term debt		39,208,000	169,914,000
Maximum borrowing capacity		$ 175,000,000				$ 200,000,000	$ 275,000,000
Weighted average interest rate		8.80%
Unamortized debt issuance costs		$ 3,292,000	1,086,000
Credit Facility | Subsequent Event | Scenario, Forecast
Debt Instrument
Maximum borrowing capacity					$ 150,000,000
Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument
Applicable margins (percent)		3.25%
Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Subsequent Event
Debt Instrument
Applicable margins (percent)	3.25%
Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Minimum
Debt Instrument
Applicable margins (percent)		2.75%
Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Maximum
Debt Instrument
Applicable margins (percent)		3.75%
Credit Facility | Prime Rate | Minimum
Debt Instrument
Applicable margins (percent)		1.75%
Credit Facility | Prime Rate | Maximum
Debt Instrument
Applicable margins (percent)		2.75%
Credit Facility | Senior Notes 11.5% Due February 2028
Debt Instrument
Unamortized debt issuance costs		$ 2,044,000
Loss on extinguishment of debt		5,121,000
Tender premium		2,827,000
Other expense		250,000
Senior Notes | Senior Notes 10.0%
Debt Instrument
Total long-term debt		0	52,462,000
Unamortized debt issuance costs		0	1,288,000
Face amount		$ 53,750,000
Fixed rate cost		10%				10%
Senior Notes | Senior Notes 11.5% Due February 2028
Debt Instrument
Total long-term debt		$ 381,965,000	0
Unamortized debt issuance costs		8,235,000	0
Unamortized premium		9,800,000	0
Face amount		$ 400,000,000				$ 400,000,000
Fixed rate cost		11.50%				11.50%
Senior Notes | Senior Note 11.5%
Debt Instrument
Total long-term debt		$ 0	290,495,000
Unamortized debt issuance costs		0	$ 886,000
Face amount		$ 291,381,000
Fixed rate cost		11.50%				11.50%

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Cash paid for interest	$ 51,607	$ 50,518	$ 51,708
Capitalized interest	$ 310	$ 0	$ 0

Partners' Capital (Deficit) - N

Partners' Capital (Deficit) - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 shares
Limited Partners' Capital Account
Common limited partner units (in shares)	38,914,806
Martin Resource Management
Limited Partners' Capital Account
Common limited partner units (in shares)	6,114,532
MMGP
Limited Partners' Capital Account
General partner interest percentage	2%
MMGP | Martin Resource Management
Limited Partners' Capital Account
Ownership percentage	15.70%
General partner interest percentage	2%
Martin Resource Management Corporation
Limited Partners' Capital Account
Ownership percentage	98%

Partners' Capital (Deficit) - I

Partners' Capital (Deficit) - Impact on Partners' Capital (Deficit) Related to Transactions Between Entities Under Common Control (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019
Limited Partners' Capital Account
Cash distributions	$ 793	$ 793	$ 791
Martin Resource Management Corporation | Martin Resource Management Corporation
Limited Partners' Capital Account
Purchase price				$ 552,058
Cash distributions				$ 289,019

Partners' Capital (Deficit) -_2

Partners' Capital (Deficit) - Incentive Distribution Rights (Details) - MMGP	12 Months Ended
	Dec. 31, 2023
Limited Partners' Capital Account
General partner interest percentage	2%
Martin Resource Management
Limited Partners' Capital Account
General partner interest percentage	2%
Martin Resource Management | Martin Midstream GP LLC
Limited Partners' Capital Account
General partner interest percentage	2%

Partners' Capital (Deficit) - D

Partners' Capital (Deficit) - Distributions of Available Cash (Details)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Distribution period (in days)	45 days

Partners' Capital (Deficit) - R

Partners' Capital (Deficit) - Reconciliation of net income to partners interest in net income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Net loss	$ (4,549)	$ (10,334)	$ (211)
Less general partner’s interest in net loss:
Distributions payable on behalf of general partner interest	16	16	16
General partner interest in undistributed loss	(107)	(223)	(20)
Less loss allocable to unvested restricted units	(14)	(40)	0
Limited partners’ interest in net loss	$ (4,444)	$ (10,087)	$ (207)
Weighted average limited partner units - basic (in shares)	38,771,657	38,726,048	38,689,041
Dilutive effect of restricted units issued (in shares)	0	0	0
Total weighted average limited partner diluted units outstanding (in shares)	38,771,657	38,726,048	38,689,041

Unit Based Awards - Long-Term_3

Unit Based Awards - Long-Term Incentive Plans - Schedule of compensation costs relate to unit based plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	$ (14)	$ 3,285	$ 799
Employees | Restricted unit awards
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	0	0	194
Employees | Phantom unit Awards
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	(177)	3,124	415
Non-employee directors | Restricted unit awards
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	163	161	190
Non-employee directors | Phantom unit Awards
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	$ 0	$ 0	$ 0

Unit Based Awards - Long-Term_4

Unit Based Awards - Long-Term Incentive Plans - Narrative (Details) $ in Thousands

1 Months Ended

12 Months Ended

Jan. 24, 2027 shares

Jan. 24, 2026 shares

Jan. 24, 2025 shares

Jan. 24, 2024 shares

Jul. 19, 2023 shares

Apr. 20, 2022 shares

Jul. 21, 2021 shares

Mar. 01, 2018 shares

Feb. 28, 2023 director shares

Dec. 31, 2023 USD ($) shares

Apr. 19, 2022 shares

May 26, 2017 shares

Share-based Compensation Arrangement by Share-based Payment Award

Number of shares authorized (in shares)

3,000,000

Phantom unit Awards

Share-based Compensation Arrangement by Share-based Payment Award

Trading days

20 days

Shares available for grant (in shares)

5,000,000

2,000,000

Compensation costs not yet recognized | $

$ 4,621

Weighted average period for recognition (in years)

2 years 1 month 13 days

Phantom unit Awards | Employees

Share-based Compensation Arrangement by Share-based Payment Award

Issuance of performance-based restricted units (in shares)

1,179,500

365,000

620,000

Phantom Units Appreciation Rights | Employees

Share-based Compensation Arrangement by Share-based Payment Award

Issuance of performance-based restricted units (in shares)

505,500

1,097,500

1,245,000

Restricted unit awards

Share-based Compensation Arrangement by Share-based Payment Award

Number of units vested (in shares)

47,028

Restricted unit awards | Non-employee directors

Share-based Compensation Arrangement by Share-based Payment Award

Vesting period (in years)

4 years

April Time Based Restricted Units

Share-based Compensation Arrangement by Share-based Payment Award

Number of directors receiving grants | director

3

April Time Based Restricted Units | Non-employee directors

Share-based Compensation Arrangement by Share-based Payment Award

Issuance of performance-based restricted units (in shares)

21,352

April Time Based Restricted Units | Non-employee directors | Subsequent Event

Share-based Compensation Arrangement by Share-based Payment Award

Number of units vested (in shares)

5,338

Time Based Restricted Units

Share-based Compensation Arrangement by Share-based Payment Award

Issuance of performance-based restricted units (in shares)

64,056

Compensation costs not yet recognized | $

$ 285

Weighted average period for recognition (in years)

3 years 25 days

Vesting period (in years)

3 years

Time Based Restricted Units | Employees

Share-based Compensation Arrangement by Share-based Payment Award

Issuance of performance-based restricted units (in shares)

301,550

Performance Based Restricted Units

Share-based Compensation Arrangement by Share-based Payment Award

Vesting period (in years)

3 years

Performance Based Restricted Units | Employees

Share-based Compensation Arrangement by Share-based Payment Award

Issuance of performance-based restricted units (in shares)

317,925

Scenario, Forecast | April Time Based Restricted Units | Non-employee directors | Subsequent Event

Share-based Compensation Arrangement by Share-based Payment Award

Number of units vested (in shares)

5,338

5,338

5,338

Unit Based Awards - Long-Term_5

Unit Based Awards - Long-Term Incentive Plans - Summary of restricted unit activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Restricted unit awards
Number of Units
Non-vested, beginning of period, numbers of units (in shares) | shares	124,362
Vested, number of units (in shares) | shares	(47,028)
Forfeited, number of units (in shares) | shares	0
Non-vested, end of period, number of units (in shares) | shares	141,390
Weighted Average Grant-Date Fair Value Per Unit
Non-vested, beginning of period, weighted average grant-date fair value per unit (in dollars per share) | $ / shares	$ 3.36
Vested, weighted average grant-date fair value per unit (in dollars per share) | $ / shares	3.78
Forfeited, weighted average grant-date fair value per unit (in dollars per share) | $ / shares	0
Non-vested, end of period, weighted average grant-date fair value per unit (in dollars per share) | $ / shares	$ 2.99
Aggregate intrinsic value, end of year | $	$ 339
Time Based Restricted Units
Number of Units
Granted, number of units (in shares) | shares	64,056
Weighted Average Grant-Date Fair Value Per Unit
Granted, weighted average grant-date fair value per unit (in dollars per share) | $ / shares	$ 2.81

Unit Based Awards - Long-Term_6

Unit Based Awards - Long-Term Incentive Plans - Summary of aggregate intrinsic value and fair value of units vested (Details) - Restricted unit awards - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award
Aggregate intrinsic value of units vested	$ 89	$ 92	$ 257
Fair value of units vested	$ 178	$ 188	$ 1,418

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal	$ 904	$ 1,179	$ 455
State	828	1,004	493
Total current income tax expense	1,732	2,183	948
Deferred:
Federal	3,051	4,815	2,142
State	1,135	929	290
Total deferred income tax expense (benefit)	4,186	5,744	2,432
Total income tax expense	$ 5,918	$ 7,927	$ 3,380

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards
Income Tax Expense (Benefit)	$ 5,918	$ 7,927	$ 3,380
Cash paid for income taxes	1,404	2,250	1,232
Income taxes payable	652	665
Difference between partnership's tax basis and reported amounts	124,695	112,841
Martin Transportation Inc
Operating Loss Carryforwards
Income Tax Expense (Benefit)	5,478	7,431	3,080
State
Operating Loss Carryforwards
Income taxes payable	567	451
MTI
Operating Loss Carryforwards
Income Tax Expense (Benefit)	5,478	7,431	3,080
Net operating loss carryforwards	10,680
Net operating loss carryforwards, subject to expiration	4,797
Net operating loss carryforwards, not subject to expiration	5,883
MTI | Federal
Operating Loss Carryforwards
Income taxes refundable	29	374
MTI | State
Operating Loss Carryforwards
Income taxes refundable	85	214
Texas
Operating Loss Carryforwards
State income taxes	$ 440	$ 496	$ 300

Income Taxes - Income Tax Recon

Income Taxes - Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Increase in income taxes resulting from:
Total income tax expense	$ 5,918	$ 7,927	$ 3,380
MTI
Operating Loss Carryforwards
"Expected" tax expense	3,880	6,702	2,223
Increase in income taxes resulting from:
State income taxes, net of federal income tax expense	1,357	1,135	382
Other non-deductible (non-taxable) items	306	(86)	384
Other, net	(65)	(320)	91
Total income tax expense	$ 5,478	$ 7,431	$ 3,080

Income Taxes - Deferred Income

Income Taxes - Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Bad debt reserves	$ 49	$ 49
Goodwill and intangibles	10,532	11,711
Employee benefits	4	6
Operating leases	0	14
Interest expense	334	0
Tax loss carryforwards	861	5,432
Other	178	130
Subtotal	11,958	17,342
Less: Valuation allowance	0	0
Total net deferred tax assets	11,958	17,342
Deferred tax liabilities:
Property and equipment	(1,747)	(2,956)
Operating leases	(11)	0
Total deferred tax liabilities	(1,758)	(2,956)
Net deferred tax assets	$ 10,200	$ 14,386

Business Segments - Narratives

Business Segments - Narratives (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) segment	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Business Acquisition
Number of reporting units | segment	4
Revenues	$ 797,963	$ 1,018,878	$ 882,431
Specialty products segment
Business Acquisition
Revenues	346,777	540,513	517,852
One customers | Revenue | Customer concentration risk | Specialty products segment
Business Acquisition
Revenues	$ 120,171	$ 177,062	$ 140,324

Business Segments - Income Stat

Business Segments - Income Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information
Revenues	$ 797,963	$ 1,018,878	$ 882,431
Depreciation and Amortization	49,895	56,280	56,751
Operating Income (Loss) after Eliminations	66,724	51,263	57,280
Operating Segments
Segment Reporting Information
Revenues	824,243	1,051,687	911,958
Depreciation and Amortization	49,895	56,280	56,751
Operating Income (Loss) after Eliminations	66,724	51,263	57,280
Capital Expenditures and Plant Turnaround Costs	40,136	31,133	22,929
Intersegment Eliminations
Segment Reporting Information
Revenues	(26,280)	(32,809)	(29,527)
Indirect selling, general, and administrative
Segment Reporting Information
Operating Income (Loss) after Eliminations	(16,030)	(16,914)	(16,129)
Terminalling and storage
Segment Reporting Information
Revenues	86,514	80,193	75,223
Terminalling and storage | Operating Segments
Segment Reporting Information
Revenues	95,459	92,612	87,816
Depreciation and Amortization	21,030	26,094	25,441
Operating Income (Loss) after Eliminations	5,676	(11,102)	(9,161)
Capital Expenditures and Plant Turnaround Costs	13,168	15,308	8,354
Terminalling and storage | Intersegment Eliminations
Segment Reporting Information
Revenues	(8,945)	(12,419)	(12,593)
Specialty products
Segment Reporting Information
Revenues	346,777	540,513	517,852
Specialty products | Operating Segments
Segment Reporting Information
Revenues	346,863	540,636	517,920
Depreciation and Amortization	3,296	4,520	5,159
Operating Income (Loss) after Eliminations	30,335	24,142	58,044
Capital Expenditures and Plant Turnaround Costs	2,519	1,349	1,765
Specialty products | Intersegment Eliminations
Segment Reporting Information
Revenues	(86)	(123)	(68)
Sulfur services
Segment Reporting Information
Revenues	140,995	179,164	145,042
Sulfur services | Operating Segments
Segment Reporting Information
Revenues	140,995	179,164	145,042
Depreciation and Amortization	10,690	11,099	10,432
Operating Income (Loss) after Eliminations	30,436	34,146	32,972
Capital Expenditures and Plant Turnaround Costs	16,851	6,857	7,813
Sulfur services | Intersegment Eliminations
Segment Reporting Information
Revenues	0	0	0
Transportation
Segment Reporting Information
Revenues	223,677	219,008	144,314
Transportation | Operating Segments
Segment Reporting Information
Revenues	240,926	239,275	161,180
Depreciation and Amortization	14,879	14,567	15,719
Operating Income (Loss) after Eliminations	16,307	20,991	(8,446)
Capital Expenditures and Plant Turnaround Costs	7,598	7,619	4,997
Transportation | Intersegment Eliminations
Segment Reporting Information
Revenues	$ (17,249)	$ (20,267)	$ (16,866)

Business Segments - Balance She

Business Segments - Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total assets:
Total assets	$ 509,375	$ 598,851
Terminalling and storage
Total assets:
Total assets	171,320	184,537
Specialty products segment
Total assets:
Total assets	72,770	150,175
Sulfur services
Total assets:
Total assets	103,779	110,688
Transportation
Total assets:
Total assets	$ 161,506	$ 153,451

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event	Jan. 23, 2024 $ / shares
Subsequent Event
Dividends declared (in dollars per share)	$ 0.005
Annualized dividends declared (in dollars per share)	$ 0.02