Ala. Admin. Code r. 810-6-3-.28 - Gas, Motor Fuels and Lubricants

Gasoline, liquefied natural gas, compressed natural gas, motor fuel, and lubricants otherwise taxed, are exempted from sales and use taxes as follows:

(a) Gasoline and substitutes therefor (not including diesel fuel, tractor fuel, distillate, liquefied gas, compressed gas, kerosene, fuel oil, crude oil, and other liquid fuel oil and gases commonly used for heating, lighting or industrial purposes), lubricating oil and greases, and substitutes therefor commonly used in lubricating or oiling the moving parts of machines or machinery are exempted from sales and use taxes regardless of use.

(b) Diesel fuel, tractor fuel, distillate, liquefied gas, compressed gas, kerosene, fuel oil, crude oil, and other liquid fuel oil and gases commonly used for heating or lighting or industrial purposes are exempted from sales and use taxes when otherwise taxed by the motor fuels excise tax statutes of this state.

Notes

Ala. Admin. Code r. 810-6-3-.28

Filed September 28, 1982. Amended: Filed February 26, 1996; effective April 1, 1996. Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 01, October 31, 2017, eff. 12/14/2017.

Authors: Dan DeVaughn, Michele Mayberry

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-4(a)(1), 40-23-31, 40-23-62(4), 40-23-83.