Customers who are exempt from the Federal Fuel are categorized below: Category of Customer  Definition Farmer for gasoline, light fuel oil  A person that carries on a farming business with a reasonable expectation of profit. Fisher for gasoline, light fuel oil  A person that carries on a fishing business with a reasonable expectation of profit. Registered distributor  A registered distributor in respect of that type of fuel Registered road carrier  A registered specified commercial vehicle in respect of that type of fuel if the fuel is qualifying motor fuel Partial exemption at 80% for Propane supplied to Greenhouse operator  A greenhouse operator, as proposed in the Backgrounder, if the fuel is qualifying greenhouse fuel   For additional clarification contact CRA at 1-866-330-3304 Note: Customers are required to have exemption certificates on-hand at the time of sale. Federal rules do not permit issuing refunds of the Federal Fuel Charge if a certificate is received after delivery. To avoid any complications, if applicable, please provide the Exemption Certificate to West Nova Fuels as soon as possible.