KRS 138.358: Home heating, agricultural, nonprofit, governmental, or nonhighway

purposes gasoline or special fuels credit to dealers.

(1) Any special fuels dealer who delivers special fuels, on which the tax imposed by

KRS 138.220 has been paid, into a tank having no dispensing outlet and used

exclusively to heat a personal residence, shall be entitled to claim a credit against

the tax due pursuant to KRS 138.220 equal to the tax paid on the fuel if the dealer

obtains from the purchaser and retains in his files a signed and dated statement from

the purchaser certifying that the fuel will be used exclusively to heat the personal

residence to which it is delivered. No person so certifying shall use the special fuel

for any other purpose. The Department of Revenue may require dealers claiming the

credit authorized herein to submit information required by the department to

reasonably protect the revenues of the Commonwealth.

(2) Any special fuels dealer who sells gasoline or special fuels, on which the tax

imposed by KRS 138.220 has been paid, exclusively for the purpose of operating or

propelling stationary engines or tractors for agricultural purposes, shall be entitled

to claim a credit against the tax due pursuant to KRS 138.220 equal to the tax paid

on the fuel if the dealer obtains from the purchaser and retains in his files a signed

and dated statement from the purchaser certifying that the fuel will be used

exclusively for the purpose of operating or propelling stationary engines or tractors

for agricultural purposes. No person so certifying shall use gasoline or the special

fuels for any other purpose. Sales made from a retail filling station do not qualify

for the credit. The Department of Revenue may require dealers claiming the credit

authorized herein to submit information required by the department to reasonably

protect the revenues of the Commonwealth.

(3) Any special fuels dealer who delivers special fuels, on which the tax imposed by

KRS 138.220 has been paid, into a nonhighway use storage tank of a r esident

nonprofit religious, charitable, or educational organization or state or local

governmental agency which has qualified for exemption from Kentucky sales and

use tax pursuant to KRS 139.470(6) or 139.495 shall be entitled to claim a credit

against the tax due pursuant to KRS 138.220 equal to the tax paid on the fuel if the

dealer obtains from the purchaser and retains in his files a signed and dated

statement certifying the purchaser's sales and use tax purchase exemption

authorization issued pursuan t to KRS Chapter 139. No organization or agency so

certifying shall use or allow the use of any nonhighway special fuel so acquired for

any purpose other than fueling unlicensed vehicles or equipment for nonhighway

purposes. The Department of Revenue may r equire dealers claiming the credit

authorized herein to submit information required by the department to reasonably

protect the revenues of the Commonwealth.

(4) Any special fuels dealer who sells special fuels, on which the tax imposed by KRS

138.220 has been paid, which shall be used exclusively for consumption in

unlicensed vehicles or equipment for nonhighway purposes, shall be entitled to

claim a credit against the tax due pursuant to KRS 138.220 equal to the tax paid on

the fuel if the dealer obtains from the purchaser and retains in his files a signed and

dated statement from the purchaser certifying that the fuel will be used exclusively

for nonhighway purposes. No person making the certification shall use the special

fuels for any other purpose. Sal es made from a retail filling station do not qualify

for the credit. The Department of Revenue may require dealers claiming the credit

authorized in this subsection to submit information required by the department to

reasonably protect the revenues of the Commonwealth. This credit shall not apply to

special fuels taxes subject to a refund under KRS 138.445.