701—261.12(452A) Exemption certificates. If L.P.G. is dispensed from metered highway storage for other than highway purposes, an exemption certificate must be completed by the seller and signed by the purchaser. The certificate is to be retained by the dealer or user. The exemption certificate must include, but not be limited to, the following information: the date, the seller’s name, the seller’s dealer (user) license number, the invoice number covering the fuel sold (if sold by a dealer), an indication of the use to which the fuel will be put, and the name, address, and signature of the purchaser (user). The exemption certificate will be provided by the department or a dealer or user may provide the exemption certificate provided it contains all information required by the director.
These exempt sales of L.P.G. from metered highway storage shall be limited to the following uses:
	1.	Placed directly into a fuel supply tank which is connected to the heating or cooling unit installed on a highway “reefer” unit, provided the fuel supply tank is not connected nor has provisions for connection directly or indirectly to the power source of the highway motor vehicle.
	2.	Placed directly into the fuel supply tank of a nonhighway motor vehicle.
	3.	L.P.G. placed into carry-out containers.
All other sales for other than highway use must be from bulk storage and not from metered highway storage. (See rule 701—260.13(452A), sales tax.)
This rule is intended to implement Iowa Code section 452A.8.
[ARC 6508C, IAB 9/7/22, effective 10/12/22; Editorial change: IAC Supplement 10/18/23]