WHOLESALE OIL LICENSE EXEMPTIONS:
| EXEMPTIONS | AUTHORITY |
|---|---|
| Sales that are not the initial wholesale transactions | 40-17-174 (Act 95-521) |
| Ultimate Consumers | 40-17-174, State vs. Deep Sea
Foods, Inc. State vs. Pan-Am S. Corp. |
| Tax-Paid Diesel | Policy Statement Dated Sept. 20, 1990 |
| Exchanges | Policy Statement Dated Jan. 7,1992 |
| Alabama Refineries | 40-17-174, State vs. Coastal Petroleum Corp. |
| Out-Of-State Sales | 40-17-174, State vs. Pan-Am S. Corp. |
| Federal, State & Local Excise Taxes | 40-17-174 (Act 95-521) |
| Jet Fuel | Policy Statement Dated March 20, 1990 |
STATE OF ALABAMA MOTOR FUEL EXEMPTIONS:
| EXEMPTIONS | GASOLINE | MOTOR FUELS | AVIATION | LUBE OIL | ||||
|---|---|---|---|---|---|---|---|---|
| U S Government |
40-17-31(b) 40-17-220(c) |
$.12 $.04 |
40-17-2(2)(a) 40-17-220(f)(1) |
$.13 $.06 |
40-17-31(b) 40-17-31(b) |
$.027 $.009 |
40-17-171 40-17-220(c) |
$.02 $.04 |
| Federal Trade Zone | 40-17-31(d)(5) |
$.009 |
||||||
| Hubs | 40-17-31(d)(4) 40-17-31(d)(4) |
$.027 $.009 |
||||||
| National Guard | 31-2-81 31-2-81 |
$.12 $.04 |
31-2-81 31-2-81 |
$.13 $.06 |
31-2-81 31-2-81 |
$.02 $.04 |
||
| Class I Municipalities |
40-17-240 40-17-240 |
$.12 $.04 |
40-17-240 40-17-240 |
$.13 $.06 |
40-17-240 40-17-240 |
$.02 $.04 |
||
| Class II Municipalities |
40-17-250 40-17-250 |
$.12 $.04 |
40-17-250 40-17-250 |
$.13 $.06 |
40-17-250 40-17-250 |
$.02 $.04 |
||
| Aircraft | 40-17-31(a) 40-17-220(d)(1) |
$.12 $.04 |
40-17-2(2)(b) 40-17-220(f)(2) |
$.13 $.06 |
40-17-220(d)(1) |
$.04 | ||
| Ships | 40-17-220(d)(2) |
$.04 | per legal opinion | $.13 $.06 |
40-17-220(d)(2) |
$.04 | ||
| Locomotives | 40-17-220(d)(2) | $.04 | 40-17-220(d)(2) | $.04 | ||||
| Agricultural | (See Refunds) 40-17-220(d)(3) |
$.04 | 40-17-2(2)(i)* 40-17-220(f)(9)* |
$.13 $.06 |
40-17-220(d)(3) |
$.04 | ||
| Off-Road
Vehicles |
40-17-220(d)(5) |
$.04 | (Undyed-See Refunds) 40-17-2(3) 40-17-220(g) |
$.13 $.06 |
40-17-220(d)(5) |
$.04 | ||
| Boards of Education |
40-17-31(a) 40-17-220(d)(6) 40-17-240 |
$.12 $.04 |
40-17-2(2)(d) 40-17-220(f)(4) 40-17-240 |
$.13 $.06 |
40-17-171 40-17-220(d)(6) 40-17-240 |
$.02 $.04 |
||
| Private &
Church Schools |
40-17-31(a) 40-17-220(d)(7) 40-17-240 |
$.12 $.04 |
40-17-2(2)(e) 40-17-220(f)(5) 40-17-240 |
$.13 $.06 |
40-17-171 40-17-220(d)(7) 40-17-240 |
$.02 $.04 |
||
| City & County
Governments |
40-17-31(a) 40-17-220(d)(4) |
$.12 $.04 |
40-17-2(2)(c) 40-17-220(f)(3) |
$.13 $.06 |
40-17-220(d)(4) |
$.04 | ||
| AL Institute for
Deaf & Blind |
40-17-31(a) 40-17-220(d)(7) 40-17-240 |
$.12 $.04 |
40-17-2(2)(e) 40-17-220(f)(5) 40-17-240 |
$.13 $.06 |
40-17-171 40-17-220(d)(7) 40-17-240 |
$.02 $.04 |
||
| Department of
Youth Services |
40-17-31(a) 40-17-220(d)(7) 40-17-240 |
$.12 $.04 |
40-17-2(2)(e)
40-17-220(f)(5) 40-17-240 |
$.13 $.06 |
40-17-171 40-17-220(d)(7) 40-17-240 |
$.02 $.04 |
||
| Dyed Motor
Fuel |
40-17-2(1) 40-17-220(e) |
$.13 $.06 |
||||||
| Kerosene Used
for Lighting or Heating |
40-17-2(2)(f)**
40-17-220(f)(6)** |
$.13 $.06 |
||||||
GASOLINE AND MOTOR FUEL REFUND PETITIONS:
| ENTITY | REFUND TYPE | CODE SECTION | RATE |
|---|---|---|---|
| Agricultural | Gasoline | 40-17-102 40-17-220(d)(3) |
$ .11 $ .04 |
| Static Testing | Gasoline | 40-17-122 | Pays $ .01 |
| Gas Districts | Gasoline Motor Fuel |
11-50-412 & Legal Opinion
Dated March 30, 1976 |
$ .16 $ .19 |
| Water & Fire Authorities |
Gasoline Motor Fuel |
11-88-16 | $ .16 $ .19 |
| YMCA | Gasoline Motor Fuel |
40-9-9 | $ .16 $ .19 |
| YWCA | Gasoline Motor Fuel |
40-9-10 | $ .16 $ .19 |
| YWCO | Gasoline Motor Fuel |
40-9-11 | $ .16 $ .19 |
| National Foundations AL Field Offices |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Young Men's Hebrew Association |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Seamen's Home of Mobile |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Girl Scouts of America |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Boy Scouts of America |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Catholic Maritime Club of Mobile, Inc. |
Gasoline Motor Fuel |
40-9-12 | $
.16 $ .19 |
| Knights of Pythias Lodges |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Salvation Army, Inc. | Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Elks Memorial Center | Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Community Chests & United Appeal Funds |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Eleemosynary Organizations |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Alabama Masonic Home |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| American Cancer Society |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| New Hope Industries of Dothan |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Helping Hand Club of Anniston |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Childhaven, Inc. | Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Presbyterian Home for Children |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Freewill Baptist Children's Home |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Methodist Homes for the Aging |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| United Methodist Children's Home |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Birmingham Building Trades Towers |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Holy Comforter House of Gadsden,AL |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| University of Alabama Huntsville Foundation |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Birmingham Football Foundation, Inc. |
Gasoline Motor Fuel |
40-9-12 | $ .16 $ .19 |
| Volunteer Fire Departments |
Gasoline Motor Fuel |
40-9-13 | $ .16 $ .19 |
| Alabama Society of The Daughters of The American Revolution |
Gasoline Motor Fuel |
40-9-13 | $ .16 $ .19 |
| Annual Shine Circus | Gasoline Motor Fuel |
40-9-13 | $ .16 $ .19 |
| Episcopal Foundation of Jefferson County |
Gasoline Motor Fuel |
40-9-13 | $ .16 $ .19 |
| Alabama Heart Assoc. | Gasoline Motor Fuel |
40-9-13 | $ .16 $ .19 |
| Presbyterian Apartments, Inc. | Gasoline Motor Fuel |
40-9-13 | $ .16 $ .19 |
| Mental Health Programs and Facilities |
Gasoline Motor Fuel |
40-9-23 | $ .16 $ .19 |
| Public Parks & Recreation Boards |
Gasoline Motor Fuel |
11-22-13 | $ .16 $ .19 |
| Undyed Motor Fuel Used in Off-Road Vehicle or Off-Road Equipment |
Motor Fuel |
40-17-2(3) 40-17-220(g) |
$ .13 $ .06 |