{"data":{"id":"us-ky/krs-138.358","jurisdiction":"us-ky","citation":"KRS 138.358","heading":"Home heating, agricultural, nonprofit, governmental, or nonhighway","body":"purposes gasoline or special fuels credit to dealers.\n(1) Any special fuels dealer who delivers special fuels, on which the tax imposed by\nKRS 138.220 has been paid, into a tank  having no dispensing outlet and used\nexclusively to heat a personal residence, shall be entitled to claim a credit against\nthe tax due pursuant to KRS 138.220 equal to the tax paid on the fuel if the dealer\nobtains from the purchaser and retains in his files a signed and dated statement from\nthe purchaser certifying that the fuel will be used exclusively to heat the personal\nresidence to which it is delivered. No person so certifying shall use the special fuel\nfor any other purpose. The Department of Revenue may require dealers claiming the\ncredit authorized herein to submit information required by the department to\nreasonably protect the revenues of the Commonwealth.\n(2) Any special fuels dealer who sells gasoline or special fuels, on which the tax\nimposed by KRS 138.220 has been paid, exclusively for the purpose of operating or\npropelling stationary engines or tractors for agricultural purposes, shall be entitled\nto claim a credit against the tax due pursuant to KRS 138.220 equal to the tax paid\non the fuel if the dealer obtains from the purchaser and retains in his files a signed\nand dated statement from the purchaser certifying that the fuel will be used\nexclusively for the purpose of operating or propelling stationary engines or tractors\nfor agricultural purposes. No person so certifying shall use gasoline or the special\nfuels for any other purpose. Sales made from a retail filling station do not qualify\nfor the credit. The Department of Revenue may require dealers claiming the credit\nauthorized herein to  submit information required by the department to reasonably\nprotect the revenues of the Commonwealth.\n(3) Any special fuels dealer who delivers special fuels, on which the tax imposed by\nKRS 138.220 has been paid, into a nonhighway use storage tank of a r esident\nnonprofit religious, charitable, or educational organization or state or local\ngovernmental agency which has qualified for exemption from Kentucky sales and\nuse tax pursuant to KRS 139.470(6) or 139.495 shall be entitled to claim a credit\nagainst the tax due pursuant to KRS 138.220 equal to the tax paid on the fuel if the\ndealer obtains from the purchaser and retains in his files a signed and dated\nstatement certifying the purchaser's sales and use tax purchase exemption\nauthorization issued pursuan t to KRS Chapter 139. No organization or agency so\ncertifying shall use or allow the use of any nonhighway special fuel so acquired for\nany purpose other than fueling unlicensed vehicles or equipment for nonhighway\npurposes. The Department of Revenue may r equire dealers claiming the credit\nauthorized herein to submit information required by the department to reasonably\nprotect the revenues of the Commonwealth.\n(4) Any special fuels dealer who sells special fuels, on which the tax imposed by KRS\n138.220 has been paid, which shall be used exclusively for consumption in\nunlicensed vehicles or equipment for nonhighway purposes, shall be entitled to\nclaim a credit against the tax due pursuant to KRS 138.220 equal to the tax paid on\nthe fuel if the dealer obtains from the purchaser and retains in his files a signed and\ndated statement from the purchaser certifying that the fuel will be used exclusively\nfor nonhighway purposes. No person making the certification shall use the special\nfuels for any other purpose. Sal es made from a retail filling station do not qualify\nfor the credit. The Department of Revenue may require dealers claiming the credit\nauthorized in this subsection to submit information required by the department to\nreasonably protect the revenues of the Commonwealth. This credit shall not apply to\nspecial fuels taxes subject to a refund under KRS 138.445.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47432","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"ba21979fe88b4c155527a079a7c9f7ec949a8dd7f6d06a784abd85839efd25bb","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.357","next":"us-ky/krs-138.359"},"notice":"GroundRules: Original legal text. Not legal advice."}