The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State. The motor fuel tax does not apply to special fuel: containing dye and sold for uses other than in a licensed motor vehicle; delivered into a tank used only for heating; or used for any purpose other than propelling a motor vehicle or turbine-powered aircraft. The motor fuel tax does not apply to aviation fuel that is bought for use by: a carrier engaged in the common carriage of individuals or property under Parts 121, 127, and 129 of the Federal Aviation Regulations; an operator under Part 135 of the Federal Aviation Regulations if at least 70% of the aviation fuel is used in the common carriage of individuals or property; the State; a political subdivision of the State; a unit or instrumentality of the United States government; or a foreign government. The motor fuel tax does not apply to motor fuel that is bought by: the Department of General Services for use by State agencies; a county board of education for use in a school bus owned by the county board of education; or a school bus operator under contract with a county board of education for use in a school bus used to transport the county’s public school students.