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 II - Special Fuel
Section 2244-II-2.6 - Tax Exemption
Current through Register Vol. 28, No. 3, September 1, 2024
2.6.1 Special fuel placed into a licensed motor vehicle is tax exempt only when used by federal, state, county or municipal governments or by volunteer fire companies, or by volunteer ambulance services in their official vehicles.
2.6.2 Special fuel placed into reefer units is tax exempt.
2.6.3 Special fuel delivered or placed into a bulk supply tank capable of redistribution is not tax exempt unless there is a special fuel tax-exemption sticker affixed to the pump. This sticker is obtained by the user at no charge from the Division of Motor Fuel Tax by completing an application (SF-8) attesting to the non-taxable use of the fuel thus stored.
2.6.4 Any distillate fuel supplier may supply or place fuel into a bulk storage tank which displays a tax-exemption sticker. However, only a licensed special fuel Supplier may supply a tank with no sticker affixed thereto. The Supplier must then include the applicable tax in the price of the fuel delivered or placed into said tank.
2.6.5 A licensed User or Dealer will automatically receive a tax-exemption sticker with his license which must be affixed to his bulk storage tank or pump to indicate to a special fuel Supplier that fuel may be placed into said tank tax-free.
