Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Uniform Local Sales and Use Tax Annotations

700.0000 APPLICATION OF TAX—Regulation 1803

Annotation 700.0120

700.0120 Fuel Oil. To the extent that the sale of fuel is exempt from state sales tax under section 6385 of the Sales and Use Tax Law, it is also exempt from local sales tax. If, however, only a portion of the sale is exempt from State tax (i.e., if less than the total amount purchased is covered under a bill of lading), the sale of the portion not so covered is subject to local sales tax if purchased in a conforming county, except that portion that is consumed outside the county. 6/14/57.