Are 55-gallon drums of undyed kerosene sold by a fuel vendor exempt?
Yes, if a single 55-gallon drum is sold for non-highway purposes and is properly documented. Multiple drum sales are taxable if the total gallons exceed 100. A refund can be claimed on the Claim for Refund of Motor Fuel Tax Form for non-highway purposes and is properly documented. Multiple drum sales are taxable if the total gallons exceed 100. Contact Special Taxes Division, Statutory Refund Unit at 517-636-4600 to request the Statutory Claim for Refund Form.