HOUSE BILL NO. 148
AN ACT TO AMEND CHAPTER 51, TITLE 30, DELAWARE CODE, RELATING TO THE EXEMPT SALES OF GASOLINE.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §5111, Chapter 51, Title 30, Delaware Code, by striking said section in its entirety and substituting in lieu thereof a new §5111 to read as follows:
"§5111. Exempt sales of gasoline
(a) The tax imposed by this Chapter shall not apply to gasoline;
(1) Sold to the United States or any of the governmental agencies thereof;
(2) Sold or delivered under the protection of the interstate commerce clause of the Constitution of the United States;
(3) Sold by a distributor to another distributor;
(4) Sold by a distributor to a purchaser duly registered with, or licensed by, the taxing authorities of another State as a distributor or dealer duly authorized to collect and pay gasoline taxes to such other State for immediate exportation from this State into such other State, provided the distributor making such sale complies with all regulations of the Department of Public Safety relating thereto;
(0) Sold and delivered to and used by the State and every political subdivision thereof;
companies in any of their official vehicles and Veteran or Civic organizations in their ambulances when such vehicles are used on a voluntary, non-profit basis. The fuel supply tanks maintained under this Section must be for the exclusive use of said vehicles.
(b) The Department of Public Safety may, for purposes of identification of the above agencies or organizations, require that an exemption certificate issued by the Department of Public Safety be on file with the Department and the supplier from which the fuel is purchased."
Section 2. Amend §5120, Chapter 51, Title 30, Delaware Code, by striking subsection (a) (3) thereof in its entirety.
Approved June 2, 1975.