Delaware § 5111 Exempt sales of gasoline

Delaware Statutes

§ 5111 — Exempt sales of gasoline

Delaware § 5111

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 51MOTOR FUEL TAX

Subch.Gasoline

This text of Delaware § 5111 (Exempt sales of gasoline) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 5111 (2026).

Text

(a)The tax imposed by this chapter shall not apply to gasoline:

(1)Sold and delivered to and used by the United States or any of the governmental agencies thereof;

(2)Sold or delivered under the protection of the interstate commerce clause of the Constitution of the United States;

(3)Sold by a distributor to another distributor;

(4)Sold and delivered to and used by the State and every political subdivision thereof;

(5)Sold and delivered to and used by volunteer fire companies in any of their official vehicles and veteran or civic organizations in their ambulances when such vehicles are used on a voluntary, nonprofit basis. The fuel supply tanks maintained under this section must be for the exclusive use of said vehicles.

(b)The Department of Transportation may, for purposes of

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The tax imposed by this chapter shall not apply to gasoline:

(1) Sold and delivered to and used by the United States or any of the governmental agencies thereof;

(2) Sold or delivered under the protection of the interstate commerce clause of the Constitution of the United States;

(3) Sold by a distributor to another distributor;

(4) Sold and delivered to and used by the State and every political subdivision thereof;

(5) Sold and delivered to and used by volunteer fire companies in any of their official vehicles and veteran or civic organizations in their ambulances when such vehicles are used on a voluntary, nonprofit basis. The fuel supply tanks maintained under this section must be for the exclusive use of said vehicles.

(b) The Department of Transportation may, for purposes of identification of the above agencies or organizations, require that an exemption certificate issued by the Department of Transportation be on file with the Department and the supplier from which the fuel is purchased.

Legislative History

30 Del. C. 1953, § 5111; 54 Del. Laws, c. 107 ; 56 Del. Laws, c. 33, § 2 ; 57 Del. Laws, c. 741, § 24B ; 59 Del. Laws, c. 216, § 2 ; 60 Del. Laws, c. 81, § 1 ; 62 Del. Laws, c. 380, § 6 ; 68 Del. Laws, c. 290, § 184 ; 69 Del. Laws, c. 77, § 65