Can I use my sales tax exemption with the sales and use tax equivalent rate?
No, this is not a sales and use tax on motor fuel, but a motor fuel tax increase. If you have a valid motor fuel tax exemption that allows you to purchase tax-free motor fuel, you will still be allowed to purchase the motor fuel without the tax. Remember, if the fuel is used over the road (i.e. for a taxable purpose), you will be paying the current motor fuel tax with the increase.