Distributors of Gasoline and/or Special Fuel

73.1. Persons engaged in the business of distributing gasoline and/or special fuel must collect consumers sales and service tax and use tax upon the sale of such products unless they receive an exemption certificate from the purchaser or the purchaser is a purchaser of a bulk sale qualified under Section 11.5 of these regulations; however, if the purchaser is a government entity or is another purchaser purchasing for resale, no exemption certificate is required. Direct pay permits may not be used by a purchaser to obtain an exemption from consumers sales and service tax or use tax on gasoline and/or special fuel.

73.2. Purchases for use in business by a distributor of gasoline or special fuel are taxable except for purchases for resale, for which an exemption certificate may be issued.