Exempt Fuel Use. IFTA recognizes that some jurisdictions may allow exemptions from taxation for certain fuel uses, such as off- loading purposes. Fuel use defined as exempt by a specific jurisdiction must be reported and is not credited on the IFTA return. A claim for refund for the exempt fuel use must be submitted directly to the jurisdiction in which the tax was paid. The licensee must maintain adequate records to support the exemption claimed. Jurisdiction information on exempt fuel uses is available at xxx.xxxxxx.xxx under “Exemptions”. (R830)
Exempt Fuel Use. IFTA jurisdictions may define specific tax-exempt fuel use in their own jurisdiction. This exemption is not cal- culated on the IFTA tax return. An exemption must be obtained from the jurisdiction in which the tax was paid. The licensee must maintain ad- equate records to support the exemption claimed and submit a separate refund claim for tax paid on tax-exempt fuel directly to the appropriate taxing jurisdiction.
Exempt Fuel Use. IFTA recognizes that some jurisdictions may allow exemptions from taxation for certain fuel uses, such as off- loading purposes. Fuel use defined as exempt by a specific jurisdiction must be reported and is not credited on the IFTA return. A claim for refund for the exempt fuel use must be submitted directly to the jurisdiction in which the tax was paid. The licensee must maintain adequate records to support the exemption claimed. Jurisdiction information on exempt fuel uses is available DW ZZZ LIWDFK RUJ XQGHU ³([HPSWLR
