Exemptions
1. Single lot. 2. Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes; 2-A. Sales for resale. Special fuel sold for resale to a licensed supplier or low-energy fuel sold for resale to a licensed retailer; 3. Political subdivision. Special fuel sold in bulk to this State or any political subdivision of this State; 4. Preclusion by federal law. Special fuel sold or used in such form or under such circumstances as precludes the collection of tax by reasons of federal law; 5. Exportation. Special fuel sold only for exportation from this State by a licensed supplier; 6. Generation. Special fuel sold to a person for the generation of power for resale or manufacturing; 7. Kerosene for retail sale. Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207 , rather than by the supplier; 8. Dyed fuel. Dyed fuel; and 9. Self-produced biodiesel fuel. Biodiesel fuel that is produced by an individual and used by that same individual or a member of that individual's immediate family.