IFTA Fuel Exemptions

Exemptions





Jurisdiction:      Maryland                                                                                                                                         Year of Report:    2017

Fuel Exemptions:  Yes
Comments: Effective July 1, 2016, motor fuel that is bought by a county board of education or a school bus operator under contract with the county board of education is exempt from the fuel tax (or subject to refund) provided that the fuel is used for school related activities
Off Road Diesel:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: containing dye and sold for uses other than in a licensed motor vehicle
Temporary Permits:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: when obtained through an authorized trip permit vendor
Off loading/idle time :  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: not exempt, but percentage refund can be claimed for pto driven concrete mixer or pumper, fuel delivery vehicle, solid waste compacting vehicle, well drilling vehicle, or properly registered farm spreading vehicle per regulation
Indian Reservation Fuel:  
     Effective Date:(mm/dd/yyyy):  
Comments:
Exempt Fuel Use Claim Required:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments:
Farmers:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: not exempt, but refund can be claimed for farm equipment that is used for an agricultural purpose and is not registered to operate on a public highway
Gasoline:  No
     Effective Date:(mm/dd/yyyy):  
Comments: unless bought by DGS for use by State agencies
Gasohol:  No
     Effective Date:(mm/dd/yyyy):  
Comments: unless bought by DGS for use by State agencies
E-85:  No
     Effective Date:(mm/dd/yyyy):  
Comments: unless bought by DGS for use by State agencies
M-85:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
A-55:  
     Effective Date:(mm/dd/yyyy):  
Comments:
Biodiesel:  
     Effective Date:(mm/dd/yyyy):