When can I claim the Fuel Tax Credit for sales of undyed kerosene (not aviation kerosene)?
Only the ultimate seller of the kerosene can claim this credit.
You must have obtained the required certificate from the buyer (a state or local government). You'll also need to provide a statement with the name and TIN of each government unit to whom the kerosene was sold and the number of gallons sold to each. If claiming the credit for this type of sales, this information will be collected later on.
For sales from a blocked pump, you must have a statement with the date of sale, name, address, and the number of gallons of kerosene sold to the buyer.
For sales of kerosene for use in intercity and local buses, you can only claim the credit if the buyer waives their right to the credit with a valid waiver.
You must have obtained the required certificate from the buyer (a state or local government). You'll also need to provide a statement with the name and TIN of each government unit to whom the kerosene was sold and the number of gallons sold to each. If claiming the credit for this type of sales, this information will be collected later on.
For sales from a blocked pump, you must have a statement with the date of sale, name, address, and the number of gallons of kerosene sold to the buyer.
For sales of kerosene for use in intercity and local buses, you can only claim the credit if the buyer waives their right to the credit with a valid waiver.
