Retailer reporting requirements for tax-exempt marked fuel sales: tax bulletin 5114
Reporting requirements for fuel 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 retailers.
- rules around selling tax-exempt marked fuel to someone with a CEP
- reporting requirements, including a sample report format
- file number format
- how to report each sale of tax-exempt marked fuel
Author: Provincial Tax Commission
Department: Service Nova Scotia