Can I purchase motor vehicle fuels exempt from tax?
If you hold a farmer tax exemption permit, you may purchase motor vehicle fuels exempt from tax, at other than a retail outlet, as long as the gasoline or diesel fuel is used either in a vehicle not licensed to be operated on state highways or in a vehicle registered exclusively for farm use with the Department of Motor Vehicles. In addition, the fuel may not be delivered to a tank in which you keep fuel used for both farm and non-farm purposes. You must furnish the fuel distributor with Form AU-302, Farmer Declaration – Motor Vehicle Fuels Tax Exemption, at the time of purchase. 35. Is there another way for a farmer not to be taxed on purchases of motor vehicle fuels? Yes. Farmers holding a farmer tax exemption permit who did not claim the exemption discussed in Question 34 may file a claim for refund on or before the last day of May as long as the refund claim involves the purchase of at least 200 gallons of fuel during the preceding calendar year. You must file a refund claim using
