OK, so if there is confusion and different answers amongst the “officials” , then the question has to be asked, why is the question coming up?
Except for 2 instances I know of, which I will discuss later, the only reasons people are getting these varied answers, is because they are doing the asking. This issue is not even on the radar, and the only reason it is coming up is people are asking. This is really a grey area with white shades in our favor. I have heard and thought of many very plausible arguments as to why using waste vegetable oil is exempt from taxes and is not under any specific jurisdiction. Without going into great detail, I will mention a few for you to think about, and I am sure if you are inclined you can think of a few yourself. 1. The oil is gathered for free, it is not bought or sold, so there is no taxable event. 2. Sales Tax was paid on the oil when it was bought by the restaurant. 3. Because the vehicle is started and shut down on petroleum diesel, taxes are being paid on that portion, and the veggie oil is only a fuel extender or additive. 4. It is not a recognized fuel, and because of that there is
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