Topic No. 35
FUEL AND ENERGY
Motor fuel includes gasoline, casing head or natural gasoline, benzol, benzene, naphtha, gasohol, and any liquid prepared, advertised, offered for sale, sold for use or used or commercially usable in internal combustion engines for the generation of power or for the propulsion of motor vehicles on public highways.
Special fuel includes kerosene oil, kerosene distillate, diesel fuel, all liquified petroleum gases, and all combustible gases and liquids for use in the generation of power for propulsion of motor vehicles on public highways.
fuel and special fuel, as defined above, are exempt from
Motor fuel and special fuel exclude any fuel used for the propulsion of aircraft. Such fuel for aircraft is taxed at a special rate as described below.
Any fuel, liquid or gas, which is available for sale and/or use in generating power for the propulsion or drawing of aircraft, when sold at retail is taxed at four cents ($.04) per gallon.
Electricity, natural gas, steam, coal, petroleum, liquified petroleum, gases, and other products used for energy-producing purposes are taxable at the same rate as other personal property.
Any fuel or liquified petroleum product (e.g. propane, firewood, kerosene, coal) which is not a motor, special, aviation or railway fuel is taxable under the general provision of the ordinances as personal property, when sold at retail. This includes fuel used for heating purposes.
Airline has its operations at the
RELATED TAX GUIDE TOPIC
Gas, Electric and Heating Services
* DRMC Section 53-24(12),(19),(20). Definitions.
* DRMC Section 53-25(4). Imposition of tax.
* DRMC Section 53-26(4). Exemptions.
* DRMC Section 53-27(b)(1). Retailers to collect tax.
* DRMC Section 53-95(13),(21),(22). Definitions.
* DRMC Section 53-96(4). Imposition of tax.
* DRMC Section 53-97(4). Exemptions.
* DRMC Section 53-98(b)(1). Retailers to collect tax.
* CRS 39-26-114.1(a)(XXI), 203.1(z). Residential energy exempt.
INFORMATION IS A SUMMARY IN LAYMAN'S TERMS OF THE RELEVANT