Prices, Blends & Tax Exemption Procedures
Prices
All sales are made using the price posted at the retail location at the time of purchase, not the price displayed on Love’s online properties. The retail price is subject to change at the purchase location, and such changes may be delayed in posting online. Retail prices at the purchase location may also vary from the price displayed online based upon items such as available promotions, applicable taxes or payment method.
Displayed fuel prices for Oregon assume no state use fuel tax. If a vehicle pays for all of its Oregon miles by filing and remitting Oregon´s Motor Carrier weight-mile fees, it is not subject to the use fuel (diesel) tax. Reference: ORS 319.530 (as of April 2014).
Blends
Diesel fuel sold by Love's is intended not to exceed 20% bio content. Stores that have bio in the diesel are listed by store on www.loves.com.
Tax Exemption Procedures
Love’s Travel Stops & Country Stores, Inc., and its affiliates that operate retail travel stop locations (“Love’s”), collects and remits sales taxes for all taxable fuel, merchandise, services and other items per applicable law. As allowable by law, Love’s customers may submit to Love’s a valid and properly completed "Certificate of Exemption" and/or other authorized documentation to have qualified tax exemptions apply to purchases at Love’s.
We respectfully request all tax exempt documents are provided at or before the time of service or purchase. Please submit your tax exempt documents to salestaxresearch@loves.com as soon as possible to ensure proper processing.
Love’s will provide reasonable assistance upon the following terms and conditions:
- A customer must file its exemption claim (an “Exemption Claim”) with Love’s within 90 days after the customer’s subject purchase. An Exemption Claim must include a written statement describing customer’s basis for its claim with supporting documentation, which must include a copy of (i) Customer’s Certificate of Exemption, (ii) applicable receipts of purchases which are the subject of such Exemption Claim, and (iii) any additional information and/or documentation requested by Love’s. Please click here to print off and complete an Exemption Claim. Once completed, Exemption Claims, along with supporting documentation, must be submitted to Love’s by email at the following email address: salestaxresearch@loves.com or by facsimile transmission at 405-463-3548.
- To the extent necessary under the applicable state law for a customer to seek a tax exemption reimbursement, Love’s will either (a) consent to an Assignment of Right allowing the customer to request a sales tax refund directly from the applicable taxing authority or (b) amend its applicable state return or file a request for a refund one time at the end of each year to take into account all Exemption Claims made by Love’s customers for the year in which such amendment relates. To the extent that Love’s must amend its applicable state return or file a request for a refund to enable a customer to seek a tax exemption reimbursement, (i) Love’s will amend such return or file such request for a refund 90 days after the close of the calendar quarter in which Love’s receives and accepts an Exemption Claim, and (ii) for Customer Exemption Claims at or below $5.00, Customer will receive such Exemption Claim funds from a Love's retail travel stop location designated by Customer, upon the terms and conditions of this Tax Exemption Procedure.
- To the extent Love’s receives a refund from the applicable state to which an Exemption Claim relates and as allowable under the applicable law, Love’s shall pay to a customer such portion of the refund attributable to a customer’s Exemption Claim within sixty (60) days of Love’s receipt of such refund. Love’s shall have no obligation to pay to any customer any portion of an Exemption Claim until such time that Love’s actually receives a refund to which an Exemption Claim relates, except when required by law.
- An administrative fee may be charged by Love’s for processing each Exemption Claim. Please contact salestaxresearch@loves.com for more information. Additionally, Customer agrees to reimburse Love’s for any fees or expense it incurs in responding to or facilitating an Exemption Claim.
Love’s makes no representations or warranties as to the likelihood of success of a specific Exemption Claim, nor as to the exempt status of any particular customer. For a list of tax exemptions, you should visit the applicable state taxing authority websites and call the taxing authority with any questions. Love’s may amend these Tax Exemption Procedures from time to time without specific notice to you. Any modifications to these Tax Exemption Procedures will be effective immediately upon posting of, or reference to the posting of, such amendment. (Love’s is not responsible for, and does not endorse, third party websites’ privacy practices, or the accuracy or completeness of its content.)
Common carrier exemption forms by state
[1] Alabama, Illinois, Texas, Washington and Wisconsin: In accordance with state law, Customer must submit to Love’s a Certificate of Exemption at the time of purchase if a Customer wishes make tax exempt purchases.
California: A Certificate of Exemption, in the form substantially similar to California Regulation 1533.2, Appendix A, must be received within 15 days of the date of purchase.
[2] Alabama, Arizona, Arkansas, Florida, Georgia, Maryland, Missouri, Nevada, South Carolina, Texas, Utah and Washington: Assignment of Right or equivalent documentation can be requested from the applicable state.
Alabama and Washington: Customer must provide the Assignment of Right form to Love’s for review prior to submitting such document with the respective state.