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.

Information includes:

  • 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

Type:
  • Guide

Author: Provincial Tax Commission
Department: Service Nova Scotia