Delaware Administrative Code
Title 2 - Transportation
2000 - Department of Transportation
2200 - Division of Motor Vehicles
Motor Fuel Tax Administration
2244 - Motor Fuel Tax Regulations
Subchapter I - Gasoline
Section 2244-I-1.5 - Tax Exempt Sales
Current through Register Vol. 28, No. 3, September 1, 2024
1.5.1 Any agency of the Federal, State, County, or Municipal governments or a volunteer fire company or a volunteer ambulance service may purchase gasoline tax free, but first they must apply to the Department for tax exemption on Form MFT-16 in triplicate. Upon approval by the Department, two copies will be returned to the applicant - one for the applicant's files and one to be forwarded to the Distributor. The applicant's copy may be reproduced as needed for presentation to a new Distributor.
1.5.2 Any licensed Distributor intending to sell gasoline tax free to exempt purchasers enumerated in paragraph 1 must first require a tax exemption certificate from said purchaser. The gasoline sale will then be billed tax free to said purchaser by the Distributor. Gasoline cannot be purchased tax free with cash at the pump.
