SB 133 Bulk Delivery of Motor Fuel

Effective Date May 3, 2004

This bill repeals the requirement of the U.S. government, this state, or the political subdivisions of this state to purchase a minimum of 750 gallons to qualify for an exemption of motor fuel tax at the time of purchase from a distributor charging and collecting the tax.

As in the past, if motor fuel tax is paid by a government entity (for example, credit card purchases at gas stations), the motor fuel exemption is administered in the form of a refund issued by the Tax Commission. To claim a refund, the government entity must complete Form TC-114M.