Section 9-303 - Exemptions(a) The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State.(b) The motor fuel tax does not apply to special fuel:(1) containing dye and sold for uses other than in a licensed motor vehicle;(2) delivered into a tank used only for heating; or(3) used for any purpose other than propelling a motor vehicle or turbine-powered aircraft.(c) The motor fuel tax does not apply to aviation fuel that is bought for use by: (1) a carrier engaged in the common carriage of individuals or property under Parts 121, 127, and 129 of the Federal Aviation Regulations;(2) an operator under Part 135 of the Federal Aviation Regulations if at least 70% of the aviation fuel is used in the common carriage of individuals or property;(4) a political subdivision of the State;(5) a unit or instrumentality of the United States government; or(6) a foreign government.(d) The motor fuel tax does not apply to motor fuel that is bought by:(1) the Department of General Services for use by State agencies;(2) a county board of education for use in a school bus owned by the county board of education; or(3) a school bus operator under contract with a county board of education for use in a school bus used to transport the county's public school students.Amended by 2016 Md. Laws, Ch. 397,Sec. 1, eff. 7/1/2016.