Reporting requirements for tax-exempt marked fuel sales: tax bulletin 5096
Reporting requirements for fuel wholesalers and retailers that sell tax-exempt marked fuel to consumers with a Consumer’s Exemption Permit (CEP).
This tax information bulletin outlines the reporting requirements for tax-exempt marked fuel sales for fuel wholesalers and retailers.
- rules around selling tax-exempt marked fuel to someone with a CEP
- reporting requirements, including a sample report format
- rules during the transition from old tax-exempt sales statement to new format
Author: Provincial Tax Commission
Department: Service Nova Scotia