Section 7-9-26.1 - Exemption; gross receipts tax and compensating tax; fuel for space vehiclesA. Exempted from the gross receipts tax are the receipts from selling fuel, oxidizer or a substance that combines fuel and oxidizer to propel space vehicles or to operate space vehicle launchers. B. Exempted from the compensating tax is the use of fuel, oxidizer or a substance that combines fuel and oxidizer to propel space vehicles or to operate space vehicle launchers. 1978 Comp., § 7-9-26.1, enacted by Laws 2003, ch. 62, § 1.