Reporting requirements for tax-exempt marked fuel sales: tax bulletin 5096

Reporting requirements for fuel wholesalers and retailers that sell tax-exempt marked fuel to consumers with a Consumer’s Exemption Permit (CEP).

This tax information bulletin outlines the reporting requirements for tax-exempt marked fuel sales for fuel wholesalers and retailers.

Information includes:

• rules around selling tax-exempt marked fuel to someone with a CEP
• reporting requirements, including a sample report format
• rules during the transition from old tax-exempt sales statement to new format