Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 3204-A

Exemptions

Official textlegislature.maine.gov10 subsections

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.

Last amended: PL 1995, c. 271, §7 (NEW). PL 1997, c. 738, §11 (AMD). PL 1999, c. 414, §§28,29 (AMD). PL 1999, c. 733, §8 (AMD). PL 1999, c. 733, §17 (AFF). PL 2003, c. 588, §13 (AMD). PL 2007, c. 438, §77 (AMD). PL 2009, c. 288, §§1-3 (AMD). PL 2009, c. 288, §4 (AFF). PL 2009, c. 625, §11 (AMD).

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