Exempts purchasers of certain dyed diesel fuel from the requirement to file a Form 149 Sales/Use Tax Exemption Certificate

Summary

The bill would stop farmers and other agricultural users from having to file a Form 149 Sales/Use Tax Exemption Certificate when they buy dyed diesel at off‑road retail pumps. Retailers would also be relieved of keeping a physical exemption certificate for those sales, as long as the fuel is clearly marked. The change aims to simplify tax compliance for agricultural diesel users.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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