Delaware Code Title 30 Sec. 5133 – Exemptions
(a) The tax imposed by this chapter shall not apply to special fuel sold and delivered to and used by the following persons:
(1) The United States or any governmental agencies thereof;
(2) The State and every political subdivision thereof;
(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.
Terms Used In Delaware Code Title 30 Sec. 5133
- Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
- Special fuel: means and includes all combustible gasses and liquids suitable for the generation of power for propulsion of motor vehicles, except that it does not include gasoline as defined in § 5101 of this title and except that it does not include combustible gases and liquids used prior to January 1, 1996, in a program to determine commercial feasibility of alternatively fueled vehicles. See Delaware Code Title 30 Sec. 5131
- Special fuel tax exemption marker: means a marker or sticker supplied by the Department to be affixed to a special fuel bulk storage tank, or to the pump attached thereto, to certify that tax-free fuel may be placed into such tank. See Delaware Code Title 30 Sec. 5131
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
(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.
30 Del. C. 1953, § ?5133; 54 Del. Laws, c. 107; 61 Del. Laws, c. 141, § ?3; 65 Del. Laws, c. 297, §§ ?8, 9; 69 Del. Laws, c. 77, § ?66;