HB5056 Summary

• Amends the Motor Fuel Tax Law to clarify that certain tax provisions apply only when motor fuel sales are made for use by the purchaser and not for resale.

• Modifies Sections 5, 5a, 6, and 6a to specify that sales of special fuel to non-licensed entities are only tax-exempt when the fuel is for the purchaser's own use (not for resale) and for non-highway purposes.

• Adds language requiring special notation on invoices and sales slips for tax-exempt sales of dyed diesel fuel to individuals for non-highway use only.

• Becomes effective immediately upon passage.