2013 Kentucky Revised Statutes CHAPTER 138 - EXCISE TAXES 138.358 Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers.
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138.358 Home heating, agricultural, nonprofit, governmental, or nonhighway
purposes gasoline or special fuels credit to dealers.
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(2)
(3)
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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.
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.
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
resident 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(7) 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 pursuant 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 require dealers claiming the credit authorized herein to submit
information required by the department to reasonably protect the revenues of
the Commonwealth.
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. Sales 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.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 380, effective June 20, 2005. -Amended 2002 Ky. Acts ch. 33, sec. 2, effective July 15, 2002. -- Amended
2000 Ky. Acts ch. 397, sec. 2, effective July 14, 2000. -- Amended 1994 Ky.
Acts ch. 3, sec. 1, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 98,
sec. 12, effective July 13, 1990. -- Created 1988 Ky. Acts ch. 285, sec. 28,
effective August 1, 1988.
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