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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.