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BTLG Table of Contents > Sales and Use Tax Annotations > S > 500.0000 Sales to Common Carriers > Annotation 500.0084

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S

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500.0000 Sales to Common Carriers—Regulation 1621

Annotation 500.0084

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500.0084 Fuel for Immediate Shipment. To be exempt from sales tax, fuel must be sold for immediate shipment by the purchasing carrier. This requirement is not violated by the delivery of the fuel into a refueler truck from which the fuel is then delivered directly into the conveyance. The requirement is also met in a case in which the fuel is transported via pipeline from the seller's storage facility through an "isolation valve" to the carrier's fueling hydrant, with title to the fuel passing at the isolation valve. The fuel in the pipeline between the isolation valve and the hydrant is considered to be in the delivery system, not in storage, provided the pipe is not deliberately designed to be wider or longer than necessary to the extent that it would be a storage facility. 6/6/89.