{"data":{"id":"us-de/30-del.-c.-5133","jurisdiction":"us-de","citation":"30 Del. C. § 5133","heading":"Exemptions.","body":"(a) The tax imposed by this chapter shall not apply to special fuel sold and delivered to and used by the following persons:\n(1) The United States or any governmental agencies thereof;\n(2) The State and every political subdivision thereof;\n(3) Volunteer fire companies in any of their official vehicles and veterans’ or civic organizations in their ambulances when such ambulances are provided on a voluntary basis.\n(b) The Department may, for purposes of identification, require that the above persons apply to the Department for a special fuel tax exemption marker to be affixed to the applicable bulk supply talk or pump thereof. The tax exemption marker may be revoked by the Department for just cause.","path":["Title 30. State Taxes","Commodity Taxes","CHAPTER 51. Motor Fuel Tax","Subchapter II. Special Fuel"],"source_url":"https://delcode.delaware.gov/title30/c051/sc02/index.html#5133","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"3c22f02f7b06f751926ea5cbb5711e4d5568af1cb2dccb9a66c8ba44d5d321be","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-5132","next":"us-de/30-del.-c.-5134"},"notice":"GroundRules: Original legal text. Not legal advice."}