Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Uniform Local Sales and Use Tax Annotations

700.0000 APPLICATION OF TAX—Regulation 1803

Annotation 700.0140

700.0140 Fungible Goods. The sale of fuel oil to common carriers is subject to local tax as to that portion consumed in the county. The portion consumed outside the county is exempt from local tax.

The same is true of gasoline if the fuel license tax were inapplicable or refunded so that the sale would not be exempt from state sales tax.

As to lubricating oils and greases, they are not consumed by combustion as in the case of fuel. Their use is a continuing use of the total amount purchased. If the oil and grease is used in vehicles traveling a greater number of miles outside the county than inside the county, the sale of the oil and grease falls within the exemption. 10/31/56.