Any person that is not engaged in selling biodiesel fuel at wholesale or retail.
Purchase of waste vegetable oil to produce biodiesel fuel for personal use. Waste vegetable oil is used cooking oil gathered from restaurants or commercial food processors.
- Buyer must provide seller with Buyers’ Retail Sales Tax Exemption Certificate
- No application
- No Annual Tax Performance Report
Electronic filing not required
For questions about the exemption, call (800) 647-7706.