Section 5111 - Exempt sales of gasoline(a) The tax imposed by this chapter shall not apply to gasoline: (1) Sold and delivered to and used by the United States or any of the governmental agencies thereof;(2) Sold or delivered under the protection of the interstate commerce clause of the Constitution of the United States;(3) Sold by a distributor to another distributor;(4) Sold and delivered to and used by the State and every political subdivision thereof;(5) Sold and delivered to and used by volunteer fire companies in any of their official vehicles and veteran or civic organizations in their ambulances when such vehicles are used on a voluntary, nonprofit basis. The fuel supply tanks maintained under this section must be for the exclusive use of said vehicles.(b) The Department of Transportation may, for purposes of identification of the above agencies or organizations, require that an exemption certificate issued by the Department of Transportation be on file with the Department and the supplier from which the fuel is purchased. 30 Del. C. 1953, § 5111; 54 Del. Laws, c. 107; 56 Del. Laws, c. 33, § 2; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 81, § 1; 62 Del. Laws, c. 380, §6; 68 Del. Laws, c. 290, §184; 69 Del. Laws, c. 77, §65.;