Petroleum Tax Exemption on Gasoline Sales to Farmers


Petroleum Tax Fact Sheet 100


Gasoline sold and delivered to on-farm bulk storage for farm use may be sold tax free. Sales of alternative fuels and undyed diesel fuel are not included in this exemption.

In order for gasoline sales to be claimed tax free, the following requirements must be met:

  • The gasoline must be delivered to a farm for farm use
  • Sales tickets must clearly reflect the purchaser’s name and complete address (tickets prepared with CASH as the purchaser will not be accepted)
  • Invoices must clearly indicate that the gasoline was sold tax free

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