Delaware Code Title 30 Sec. 5111 – Exempt sales of gasoline
(a) The tax imposed by this chapter shall not apply to gasoline:
(1) Sold and delivered to and used by the United States or any of the governmental agencies thereof;
(2) Sold or delivered under the protection of the interstate commerce clause of the Constitution of the United States;
(3) Sold by a distributor to another distributor;
(4) Sold and delivered to and used by the State and every political subdivision thereof;
(5) Sold and delivered to and used by volunteer fire companies in any of their official vehicles and veteran or civic organizations in their ambulances when such vehicles are used on a voluntary, nonprofit basis. The fuel supply tanks maintained under this section must be for the exclusive use of said vehicles.
Terms Used In Delaware Code Title 30 Sec. 5111
- Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
- Distributor: includes any person, association of persons, firm or corporation, wherever resident or located, who imports or causes to be imported into the State gasoline, as defined in this section, for use, distribution, storage or sale after the gasoline reaches the State or who, being in the business of selling and or distributing gasoline in bulk quantities, desires to purchase gasoline tax free from another distributor for resale within this State or for export from this State; and also any person, association of persons, firm or corporation who produces, refines, manufactures or compounds, or causes to be produced, refined, manufactured or compounded gasoline as defined in this section within the State. See Delaware Code Title 30 Sec. 5101
- Gasoline: includes all products commonly or commercially known or sold as gasoline, including gasohol, casinghead gasoline, natural gasoline, aviation gasoline and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating spark-ignited internal combustion engines. See Delaware Code Title 30 Sec. 5101
- 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
- Use: means the receipt, delivery or placing of special fuel by a special fuel user into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this State. See Delaware Code Title 30 Sec. 5131
(b) The Department of Transportation may, for purposes of identification of the above agencies or organizations, require that an exemption certificate issued by the Department of Transportation be on file with the Department and the supplier from which the fuel is purchased.
30 Del. C. 1953, § ?5111; 54 Del. Laws, c. 107; 56 Del. Laws, c. 33, § ?2; 57 Del. Laws, c. 741, § ?24B; 59 Del. Laws, c. 216, § ?2; 60 Del. Laws, c. 81, § ?1; 62 Del. Laws, c. 380, § ?6; 68 Del. Laws, c. 290, § ?184; 69 Del. Laws, c. 77, § ?65;