36 M.R.S. §3204-A: Exemptions

The following fuels are exempt from the tax imposed by section 3203:

1. Single lot.

2. Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes;

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;

3. Political subdivision. Special fuel sold in bulk to this State or any political subdivision of this State;

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;

5. Exportation. Special fuel sold only for exportation from this State by a licensed supplier;

6. Generation. Special fuel sold to a person for the generation of power for resale or manufacturing;

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;

8. Dyed fuel. Dyed fuel; and

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.