{"data":{"id":"us-me/36-m.r.s.-3204-a","jurisdiction":"us-me","citation":"36 M.R.S. §3204-A","heading":"Exemptions","body":"The following fuels are exempt from the tax imposed by section 3203:\n1.  Single lot.\n2.  Heating and cooking.  Special fuel delivered into a tank used solely for heating or cooking purposes;\n2-A.  Sales for resale.  Special fuel sold for resale to a licensed supplier or low-energy fuel sold for resale to a licensed retailer;\n3.  Political subdivision.  Special fuel sold in bulk to this State or any political subdivision of this State;\n4.  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;\n5.  Exportation.  Special fuel sold only for exportation from this State by a licensed supplier;\n6.  Generation.  Special fuel sold to a person for the generation of power for resale or manufacturing;\n7.  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;\n8.  Dyed fuel.  Dyed fuel; and\n9.  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.","path":["TITLE 36: TAXATION","PART 5: MOTOR FUEL TAXES","CHAPTER 459: SPECIAL FUEL TAX ACT"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec3204-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"c3f9dd0cd3e8bd05430ec4e4e387daba4a389f434c91cc773b0e9e7bc3f382ad","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-3204","next":"us-me/36-m.r.s.-3204-b"},"notice":"GroundRules: Original legal text. Not legal advice."}