Tax-exempt sales statement for gasoline and diesel oil

Fuel wholesalers and retailers need to submit monthly tax-exempt sales statements to report the previous month’s tax-exempt fuel sales.

Use the Tax Exempt Sales Statement Form to report the previous month’s tax-exempt fuel sales. You need to submit the form by the 20th day of the month for the previous month’s tax-exempt sales of gasoline or diesel.

Who can use this form

Gasoline, propane and diesel oil wholesalers and retailers that sell tax-exempt fuel need to use this form.

What you need to do

  1. Complete the form.
  2. Send your completed form by mail. Or visit the Audit and Enforcement Unit.

Cost

There is no cost to submit the form.

Before you start

Make sure you have:

  • Nova Scotia Business Number for fuel agent (wholesaler)
  • fuel vendor location number for retailer
  • Consumer Exemption Permit number for each customer you sold tax-exempt fuel to

Download form