Certificate of use

# (a)

A dealer or reseller must obtain a certificate of use in each calendar year from the person intending to use the fuel at the time of the first sale or transfer of fuel that is exempt from taxation under AS 43.40. A certificate of use must be a form prescribed by the department. That form may be obtained from the dealer, reseller, or department.

# (b)

A person engaged in mining or construction activity who purchases fuel for heating purposes must include an attachment to the certificate of use that identifies and diagrams the location of each storage tank that stores fuel used exclusively for heating.

# (c)

The person who intends to use the fuel must sign the certificate of use. The certificate of use is not valid if signed by a dealer or reseller.

# (d)

A person obtaining fuel with a certificate of use who later uses the fuel for a purpose that is taxable under AS 43.40 shall file a tax return on a form or in a format prescribed by the department and pay the tax by the last day of the month following the month in which the taxable use occurred.

# (e)

If the department publishes a list of qualified dealers or other persons to whom fuel may be transferred without collecting tax under AS 43.40, a dealer may rely on the most recent list in place of a certificate of use obtained under this section.

# (f)

In determining whether a certificate of use is not required under AS 43.40.015(d)(2), the department will consider fuel to be exempted under AS 43.40.100(2)(I) as fuel used to heat private or commercial buildings or facilities only if the fuel is delivered to a tank

# (1)

providing a direct and dedicated supply to the building or facility being heated; or

# (2)

that is

(A) clearly and conspicuously marked as being intended for use or resale as heating fuel only; and

(B) equipped, modified or monitored to a degree sufficient to cause a reasonable person to believe that the tank's contents will be dispensed or resold as heating fuel only.
(Eff. 4/1/2001, Register 157; am 10/16/2013, Register 208)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.40.050 AS 43.40.100
AS 43.40.015 AS 43.40.085
Editor's note:
As of Register 217 (April 2016), the regulations attorney made a technical correction under AS 44.62. 125(b)(6), to 15 AAC 40.330(f).