Minn. R. agency 181, ch. 8125, pt. 8125.1301
A person who purchases and uses any gasoline or special fuel, on which the Minnesota gasoline or special fuel tax has been paid, for the operation of a power take-off unit (PTO) or auxiliary engine fueled from the same supply tank as the highway vehicle, may obtain a refund of the tax paid on the fuel consumed by the PTO, as calculated under subpart 4 or 5. The taxpayer must file a claim for refund as outlined in subpart 2. Refunds may not be obtained for fuel consumed during idling time.
All claims for refund must be submitted on a form PDR-1 or other form as prescribed by the commissioner. Claims must be filed within one year of the date of purchase of the fuel; however, if a claimant chooses to file on an annual basis, whether calendar year or fiscal year, the claim must be received by the commissioner within 60 days of the end of the claimant's accounting year. Claims may be filed as often as monthly. All refund requests must have attached an original sales ticket, bulk fuel invoice, or a signed dealer affidavit. Claimants must maintain records as prescribed under subpart 3.
The claimant must maintain the following records:
The percentages in this subpart are allowed for the refund of tax paid on gasoline or special fuel used in operating a PTO or auxiliary engine, when records as outlined in subpart 3 are maintained. The amounts are specified as a percentage of the total taxable fuel used by the vehicle; in other words, the fuel actually placed into the supply tank of the motor vehicle on which the PTO is attached. The refund will be equal to the tax actually paid on that percentage of the fuel.
The percentages are:
| Concrete pumping truck | 75% |
| Corn shellers | 70% |
| Sewer cleaning or jet vactor | 35% |
| Ready mixed concrete truck | 30% |
| Sanitation and garbage trucks, including transfer trailers, rolloff trucks, recycling trucks, and container delivery trucks; septic pumpers | 25% |
| Self-loaders and chip hauling vans (timber or logging) | 20% |
| Line truck with digger or aerial lift (utility trucks) | 20% |
| Semi-wreckers | 15% |
| Bulk feed truck | 15% |
| Service truck with jack hammer, drill, or crane | 15% |
| Oil and water well service trucks (pump hoists and drill rigs) | 15% |
| Dump trailer trucks and dump trucks | 15% |
| Seeder trucks | 15% |
| Tank trucks | 15% |
| Tank transport | 15% |
| Fertilizer spreaders or bulk fertilizer tender trucks | 15% |
| Feed grinders | 15% |
| Truck with hydraulic winch | 15% |
| Carpet cleaning van | 10% |
| Wreckers | 10% |
| Hot asphalt distribution trucks | 10% |
| Car carrier with hydraulic winch | 10% |
| All other qualifying vehicles | 10% |
A claimant may choose to forego taking the straight percentage under subpart 4 if accurate records and sufficient documentation are provided to the commissioner to substantiate the refund claim.
If the commissioner determines that the optional information provided under subpart 5 is not sufficient, the applicable general percentage under subpart 4 shall be used to calculate the refund.
Minn. R. agency 181, ch. 8125, pt. 8125.1301
Statutory Authority: MS s 270.06; 270C.06; 296.18; 296.27; 296A.02; 296A.16