§ 31-36-13.1 - Other exemptions.
SECTION 31-36-13.1
§ 31-36-13.1 Other exemptions. – Any distributor located in the town of New Shoreham shall be exempt at thepoint of purchase from the payment of any tax on fuel sold by the distributordirectly, not at a filling station, to a person or entity who may file for arefund or reimbursement of motor fuel tax pursuant to § 31-36-15.