KRS 138.358 — Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers

(1) Any special fuels dealer who delivers special fuels, on which the tax imposed by
KRS 138.220 has been paid, into a tank having no dispensing outlet and used
exclusively to heat a personal residence, shall be entitled to claim a credit against
the tax due pursuant to KRS 138.220 equal to the tax paid on the fuel if the dealer
obtains from the purchaser and retains in his files a signed and dated statement from
the purchaser certifying that the fuel will be used exclusively to heat the personal
residence to which it is delivered. No person so certifying shall use the special fuel
for any other purpose. The Department of Revenue may require dealers claiming the
credit authorized herein to submit information required by the department to
reasonably protect the revenues of the Commonwealth.
(2) Any special fuels dealer who sells gasoline or special fuels, on which the tax
imposed by KRS 138.220 has been paid, exclusively for the purpose of operating or
propelling stationary engines or tractors for agricultural purposes, shall be entitled
to claim a credit against the tax due pursuant to KRS 138.220 equal to the tax paid
on the fuel if the dealer obtains from the purchaser and retains in his files a signed
and dated statement from the purchaser certifying that the fuel will be used
exclusively for the purpose of operating or propelling stationary engines or tractors
for agricultural purposes. No person so certifying shall use gasoline or the special
fuels for any other purpose. Sales made from a retail filling station do not qualify
for the credit. The Department of Revenue may require dealers claiming the credit
authorized herein to submit information required by the department to reasonably
protect the revenues of the Commonwealth.
(3) Any special fuels dealer who delivers special fuels, on which the tax imposed by
KRS 138.220 has been paid, into a nonhighway use storage tank of a r esident
nonprofit religious, charitable, or educational organization or state or local
governmental agency which has qualified for exemption from Kentucky sales and
use tax pursuant to KRS 139.470(6) or 139.495 shall be entitled to claim a credit
against the tax due pursuant to KRS 138.220 equal to the tax paid on the fuel if the
dealer obtains from the purchaser and retains in his files a signed and dated
statement certifying the purchaser's sales and use tax purchase exemption
authorization issued pursuan t to KRS Chapter 139. No organization or agency so
certifying shall use or allow the use of any nonhighway special fuel so acquired for
any purpose other than fueling unlicensed vehicles or equipment for nonhighway
purposes. The Department of Revenue may r equire dealers claiming the credit
authorized herein to submit information required by the department to reasonably
protect the revenues of the Commonwealth.
(4) Any special fuels dealer who sells special fuels, on which the tax imposed by KRS
138.220 has been paid, which shall be used exclusively for consumption in
unlicensed vehicles or equipment for nonhighway purposes, shall be entitled to
claim a credit against the tax due pursuant to KRS 138.220 equal to the tax paid on
the fuel if the dealer obtains from the purchaser and retains in his files a signed and
dated statement from the purchaser certifying that the fuel will be used exclusively
for nonhighway purposes. No person making the certification shall use the special
fuels for any other purpose. Sal es made from a retail filling station do not qualify
for the credit. The Department of Revenue may require dealers claiming the credit
authorized in this subsection to submit information required by the department to
reasonably protect the revenues of the Commonwealth. This credit shall not apply to
special fuels taxes subject to a refund under KRS 138.445.