36 M.R.S. § 3204-A — Exemptions

The following fuels are exempt from the tax imposed by section 3203 :
1.
Single lot.
2.
Heating and cooking.
Special fuel delivered into a tank used solely for heating or cooking purposes;
2-A.
Sales for resale.
Special fuel sold for resale to a licensed supplier or low-energy fuel sold for resale to a licensed retailer;
3.
Political subdivision.
Special fuel sold in bulk to this State or any political subdivision of this State;
4.
Preclusion by federal law.
Special fuel sold or used in such form or under such circumstances as precludes the collection of tax by reasons of federal law;
5.
Exportation.
Special fuel sold only for exportation from this State by a licensed supplier;
6.
Generation.
Special fuel sold to a person for the generation of power for resale or manufacturing;
7.
Kerosene for retail sale.
Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207 , rather than by the supplier;
8.
Dyed fuel.
Dyed fuel; and
9.
Self-produced biodiesel fuel.
Biodiesel fuel that is produced by an individual and used by that same individual or a member of that individual's immediate family.