Maine Revised Statutes, Title 36, § 3204-A: Exemptions, 1995

The following fuels are exempt from the tax imposed by section 3203: [PL 1995, c. 271, §7 (NEW).] 1. Single lot. [PL 1997, c. 738, §11 (RP).] 2. Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes; [PL 1999, c. 414, §28 (AMD).] 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; [PL 1999, c. 733, §8 (AMD); PL 1999, c. 733, §17 (AFF).] 3. Political subdivision. Special fuel sold in bulk to this State or any political subdivision of this State; [PL 2007, c. 438, §77 (AMD).] 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; [PL 1997, c. 738, §11 (AMD).] 5. Exportation. Special fuel sold only for exportation from this State by a licensed supplier; [PL 2009, c. 625, §11 (AMD).] 6. Generation. Special fuel sold to a person for the generation of power for resale or manufacturing; [PL 1997, c. 738, §11 (AMD).] 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; [PL 2009, c. 288, §1 (AMD); PL 2009, c. 288, §4 (AFF).] 8. Dyed fuel. Dyed fuel; and [PL 2009, c. 288, §2 (AMD); PL 2009, c. 288, §4 (AFF).] 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. [PL 2009, c. 288, §3 (NEW); PL 2009, c. 288, §4 (AFF).]