(a) No tax shall be levied under this chapter on sales of fuel made:
(1) to the Government of the Virgin Islands;
(2) to purchasers of fuel to be used for fueling of aircraft, motorboats, yachts or any other motor vehicle not operating or intended for operation upon the public highway; and
(3) to purchasers of fuel to be used for industrial or other purposes not connected with the fueling of motor vehicles.
(b) Where a sale is made to the Government of the Virgin Islands, evidence of such sale shall be forwarded by the seller to the manufacturer or importer to be used for the purpose of obtaining exemption from the payment of fuel tax at the time of filing the monthly report. Where a sale is made to the purchaser:
(1) for use in the fueling of aircraft, motorboats, yachts or any other motor vehicle not operated or intended to be operated on the public highway; or
(2) for industrial or other purposes not connected with the fueling of motor vehicles; such purchaser shall execute and deliver to the seller a tax exemption certificate which shall be forwarded by the seller to the manufacturer or importer to be used for the purpose of obtaining exemption from the payment of the fuel tax at the time of filing the monthly report.