§ 12.55.040. Tax exemptions; no deferral for mixed purchases.

A.

The following transactions are exempt from the tax levied by section 12.55.030:

1.

Motor fuel that is sold or transferred between qualified dealers;

2.

Motor fuel that is sold or transferred to a person obtaining motor fuel with a valid certificate of use;

3.

Motor fuel that is sold or transferred to a qualified dealer or persons to whom motor fuel may be transferred without collecting tax under AS 43.40;

4.

Motor fuel that is exported;

5.

Motor fuel that is purchased for use by federal, state, or local government agencies, unless the motor fuel is purchased for the purpose of resale; and

6.

Loss of volume of motor fuel that occurs during handling, transportation, and storage, including loss of volume due to temperature changes of motor fuel.

B.

The election to defer payment of motor fuel tax provided by the state to certain persons pursuant to 15 AAC 40.320 for sales or transfers for mixed uses is not provided by the municipality. A sale or transfer of motor fuel for mixed use purposes to a common storage tank shall be fully taxed, and after resale or use for an exempt purpose the purchaser may apply for a refund with appropriate documentation in accordance with Section 12.55.180.

(AO No. 2017-141 , § 1, 3-1-18)