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
Authors: Dan DeVaughn, Michele Mayberry
Statutory Authority: Code of Ala. 1975, ยงยง 40-2A-7(a)(5), 40-23-4(a)(1), 40-23-31, 40-23-62(4), 40-23-83.
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