The following fuels are exempt from the tax imposed by section 3203:

1. 1. Single lot

   [PL 1997, c. 738, §11 (RP).]

2. 2. Heating and cooking Special fuel delivered into a tank used solely for heating or cooking purposes;

   [PL 1999, c. 414, §28 (AMD).]

3. 2-A. Sales for resale Special fuel sold for resale to a licensed supplier or low-energy fuel sold for resale to a licensed retailer;

   [PL 1999, c. 733, §8 (AMD); PL 1999, c. 733, §17 (AFF).]

4. 3. Political subdivision Special fuel sold in bulk to this State or any political subdivision of this State;

   [PL 2007, c. 438, §77 (AMD).]

5. 4. Preclusion by federal law Special fuel sold or used in such form or under such circumstances as precludes the collection of tax by reasons of federal law;

   [PL 1997, c. 738, §11 (AMD).]

6. 5. Exportation Special fuel sold only for exportation from this State by a licensed supplier;

   [PL 2009, c. 625, §11 (AMD).]

7. 6. Generation Special fuel sold to a person for the generation of power for resale or manufacturing;

   [PL 1997, c. 738, §11 (AMD).]

8. 7. Kerosene for retail sale Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207, rather than by the supplier;

   [PL 2009, c. 288, §1 (AMD); PL 2009, c. 288, §4 (AFF).]

9. 8. Dyed fuel Dyed fuel; and

   [PL 2009, c. 288, §2 (AMD); PL 2009, c. 288, §4 (AFF).]

10. 9. Self-produced biodiesel fuel Biodiesel fuel that is produced by an individual and used by that same individual or a member of that individual's immediate family.

    [PL 2009, c. 288, §3 (NEW); PL 2009, c. 288, §4 (AFF).]

PL 1995, c. 271, §7 (NEW). PL 1997, c. 738, §11 (AMD). PL 1999, c. 414, §§28,29 (AMD). PL 1999, c. 733, §8 (AMD). PL 1999, c. 733, §17 (AFF). PL 2003, c. 588, §13 (AMD). PL 2007, c. 438, §77 (AMD). PL 2009, c. 288, §§1-3 (AMD). PL 2009, c. 288, §4 (AFF). PL 2009, c. 625, §11 (AMD).