§ 105-449.88. Exemptions from the excise tax. - North Carolina Statutes

§ 105‑449.88. Exemptions from the excise tax.

The excise tax on motor fueldoes not apply to the following:

(1)        Motor fuel removed,by transport truck or another means of transfer outside the terminal transfersystem, from a terminal for export, if the motor fuel is removed by a licenseddistributor or a licensed exporter and the supplier of the motor fuel collectstax on it at the rate of the motor fuel's destination state.

(1a)      Motor fuel removed bytransport truck from a terminal for export if the motor fuel is removed by alicensed distributor or licensed exporter, the supplier that is the positionholder for the motor fuel sells the motor fuel to another supplier as the motorfuel crosses the terminal rack, the purchasing supplier or its customer receivesthe motor fuel at the terminal rack for export, and the supplier that is theposition holder collects tax on the motor fuel at the rate of the motor fuel'sdestination state.

(2)        Motor fuel sold tothe federal government for its use.

(3)        Motor fuel sold tothe State for its use.

(4)        Motor fuel sold to alocal board of education for use in the public school system.

(5)        Diesel that iskerosene and is sold to an airport.

(6)        Motor fuel sold to acharter school for use for charter school purposes.

(7)        Motor fuel sold to acommunity college for use for community college purposes.

(8)        Motor fuel sold to acounty or a municipal corporation for its use.

(9)        Biodiesel that isproduced by an individual for use in a private passenger vehicle registered inthat individual's name pursuant to Chapter 20 of the General Statutes. For thepurposes of this subdivision, the term "private passenger vehicle"has the same meaning as in G.S. 20‑4.01. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,ss. 20, 21; 1998‑98, s. 28; 1998‑146, s. 6; 2000‑72, s. 2;2000‑173, ss. 13(b), 15; 2001‑427, s. 9(a); 2002‑108, s. 11;2007‑524, s. 1.)