.02 Sales to Unlicensed Seller or User.

A. Sales of motor fuel shall be made with the motor fuel tax, as applicable, included.

B. Exceptions are as follows:

(1) Special fuel:

(a) When sold and delivered into a storage tank permanently and solely connected to a heating plant, commercial stationary apparatus, stationary vapor burning apparatus (including propane tanks not connected to the vehicle propulsion system on recreational type vehicles), or watercraft,

(b) When sold to the holder of a valid exemption certificate, provided the certificate exempts that particular type of special fuel; or

(c) When sold to agencies and instrumentalities of the United States Government;

(2) Aviation turbine fuel when sold to:

(a) Carriers and operators as specified in Tax-General Article, § 9-303(c)(1) and (2), Annotated Code of Maryland,

(b) The State of Maryland,

(c) Local governments of this State,

(d) Agencies and instrumentalities of the United States Government, or

(e) Foreign governments.