I am unaware or any exemption that makes ANY marine fuel other than maybe that for commercial boats (fishing, etc.) exempt from paying the highway tax for either Diesel OR gasoline fuel. * * * * * * * * * * * * * ** D C "Mac" Macdonald ** * Grand Lake & OKC - OK * ** AGLCA (#217) & USPS ** ** USAF & FAA, Retired ** ** Amateur Radio K2GKK ** * * * * * * * * * * * * * > CC: fred@tug44.org; k2gkk@hotmail.com; tomb215@yahoo.com; allendick@gmail.com; great-loop@lists.trawlering.com > From: rzwiers@msn.com > Subject: Re: GL: Ethanol and Small 4 cycle outboards > Date: Thu, 1 Dec 2011 12:16:12 -0500 > To: bob@saleshelp.com > > Can anyone point to a specific IRS or state publication that says that diesel fuel used in pleasure boats is tax exempt? Some sites say that in certain cases dyed fuel may be used if the tax is paid. >

Here is a web site that talks about it being no tax in several states. http://www.thumpertalk.com/forum/archive/index.php/t-572554.html Here is the wording from a law suit by the State of North Carolina against someone for it's use. Please read the sixth word in the parentheses. (nontaxpaid) "I. Whether Taxpayer's use of dyed (nontaxpaid) diesel fuel in its licensed vehicles is unlawful pursuant to G.S. 105-449.117, subjecting him to two (2) $1,000.00 civil penalty assessments issued May 14, 2003. II. Whether the Division properly calculated the taxpayer's nonhighway fuel consumption based upon G.S. 105-449.87, resulting in the amended assessment for motor fuels tax, penalty, and interest proposed by the Division totaling $8,122.61 plus accruing interest." http://www.dornc.com/practitioner/hearing/2003-294s.pdf After all of that I just called the Motor Fuel Tax Revenue Department for North Carolina and spoke to an auditor. He said that in North Carolina the Diesel that is sold at a marina that is red in color is in fact "off road" diesel and the tax rate for it is different the Diesel bought in a service station. There should be but pennies different from off road prices and marina prices unless the marinas are over charging. So now I guess you are aware. Vinny M/V Stella Di Mare 35* 06.3' N / 77* 02.8' W Cell 919-368-2659 Cruising: Fixing your boat in Exotic places Yachting: Paying someone to fix your boat in Exotic places -----Original Message----- From: great-loop-bounces@lists.trawlering.com [mailto:great-loop-bounces@lists.trawlering.com] On Behalf Of D C *Mac* Macdonald Sent: Thursday, December 01, 2011 12:28 PM To: rzwiers@msn.com; bob@saleshelp.com Cc: Great Loop List Subject: Re: GL: Ethanol and Small 4 cycle outboards I am unaware or any exemption that makes ANY marine fuel other than maybe that for commercial boats (fishing, etc.) exempt from paying the highway tax for either Diesel OR gasoline fuel. * * * * * * * * * * * * * ** D C "Mac" Macdonald ** * Grand Lake & OKC - OK * ** AGLCA (#217) & USPS ** ** USAF & FAA, Retired ** ** Amateur Radio K2GKK ** * * * * * * * * * * * * * > CC: fred@tug44.org; k2gkk@hotmail.com; tomb215@yahoo.com; > allendick@gmail.com; great-loop@lists.trawlering.com > From: rzwiers@msn.com > Subject: Re: GL: Ethanol and Small 4 cycle outboards > Date: Thu, 1 Dec 2011 12:16:12 -0500 > To: bob@saleshelp.com > > Can anyone point to a specific IRS or state publication that says that diesel fuel used in pleasure boats is tax exempt? Some sites say that in certain cases dyed fuel may be used if the tax is paid. > _______________________________________________ http://lists.trawlering.com/mailman/listinfo/great-loop_lists.trawlering.com To modify your Great-Loop subscription options (change email address, unsubscribe, etc.) go to: http://lists.trawlering.com/mailman/options/great-loop_lists.trawlering.com