IFTA Fuel Exemptions

Exemptions





Jurisdiction:      Michigan                                                                                                                                         Year of Report:    2017

Fuel Exemptions:  Yes
Comments: All fuel sold directly to the federal or state government or a political subdivision of the state for use in a vehicle owned and operated or leased and operated by the governmental entity is exempt. Fuel that is sold to a nonprofit, private, parochial, denominational school, college or university and is used in a school bus owned and operated or leased and operated by the educational instituition, for the transportation of students to and from the institution or to and from authorized school functions is exempt. Entities that qualify and purchase tax exempt fuel should report zero taxable miles and no tax paid gallons for qualifying activities.
Off Road Diesel:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Dyed diesel fuel only.
Temporary Permits:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Off loading/idle time :  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Indian Reservation Fuel:  
     Effective Date:(mm/dd/yyyy):  
Comments: If sold to tribal members for use on the reservation. Fuel sold to non tribal members is taxable and all fuel used on public roads, by both tribal members and non members, is taxable.
Exempt Fuel Use Claim Required:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: If an entity that qualifies for tax exempt fuel purchases tax paid fuel a refund claim must be filed. The statute of limitations for a refund claim is 18 months from the date the fuel is purchased.
Farmers:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Gasoline:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Gasohol:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
E-85:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
M-85:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
A-55:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Biodiesel:  
     Effective Date:(mm/dd/yyyy):