Section 45 IAC 10-3-11 - Proportional exemptions for special fuel used in motor vehicles with common fuel reservoirsAuthority: IC 6-8.1-3-3
Affected: IC 6-4.1; IC 6-6-2.5-30
Sec. 11.
(a) A special fuel taxpayer is entitled to a proportional use exemption for tax paid on the use of special fuel for a commercial purpose when: (1) the special fuel is placed into the fuel supply tank of the taxpayer's motor vehicle, which has a common fuel supply reservoir for both locomotion on a public highway and a commercial purpose;(2) the commercial purpose is exempt from the special fuel tax; and(3) the person is the purchaser of the special fuel, and has paid the special fuel tax thereon. For purposes of the exemption, the special fuel used for the commercial purpose other than locomotion of the motor vehicle must be used in Indiana.
(b) For purposes of subsection (a), proportional use exemptions shall be presumed to be in the following amounts for special fuel placed into the common fuel supply tank of the following vehicles and consumed on Indiana highways: (1) For tank trucks, twenty-four percent (24%) of the special fuel used in the operation of pumping equipment and the engine propelling the motor vehicle.(2) For sanitation trucks, forty-one percent (41%) of the special fuel used in the operation of refuse collection equipment and the engine propelling the motor vehicle.(3) For refrigeration trucks, fifteen percent (15%) of the special fuel used in the operation of the refrigeration equipment and the engine propelling the motor vehicle.(4) For mobile cranes, forty-two percent (42%) of the special fuel used in the operation of the crane and the engine propelling the motor vehicle.(5) For bulk feed trucks, fifteen percent (15%) of the special fuel used in the operation of pumping equipment and the engine propelling the motor vehicle.(6) For milk tank trucks, thirty percent (30%) of the special fuel used in the operation of pumping equipment and the engine propelling the motor vehicle.(7) For lime spreader trucks, fifteen percent (15%) of the special fuel used in the operation of spreading equipment and the engine propelling the motor vehicle.(8) For spray trucks, fifteen percent (15%) of the special fuel used in the operation of spraying equipment and the engine propelling the motor vehicle.(9) For seeder trucks, fifteen percent (15%) of the special fuel used in the operation of seeding equipment and the engine propelling the motor vehicle.(10) For leaf trucks, twenty percent (20%) of the special fuel used in the operation of shredding equipment and the engine propelling the motor vehicle.(11) For boom trucks or block booms, twenty percent (20%) of the special fuel used in the operation of the boom equipment and the engine propelling the motor vehicle.(12) For service trucks with a jackhammer or pneumatic drill, fifteen percent (15%) of the special fuel used in the operation of the jackhammer or pneumatic drill and the engine propelling the motor vehicle.(13) For trucks with a power take-off hydraulic winch, twenty percent (20%) of the special fuel used in the operation of the hydraulic winch and the engine propelling the motor vehicle.(14) For wreckers, ten percent (10%) of the special fuel used in the operation of the hoist and the engine propelling the motor vehicle.(15) For semitractor wreckers, thirty-five percent (35%) of special fuel used in the operation of the hoist and the engine propelling the motor vehicle.(16) For car carriers with a hydraulic winch, ten percent (10%) of special fuel used in the operation of the hydraulic winch and the engine propelling the motor vehicle.(17) For dump trucks, twenty-three percent (23%) of special fuel used in the operation of the dump mechanism and the engine propelling the motor vehicle.(18) For semitractor and dump trailer combinations (commonly referred to as dump trailers), fifteen percent (15%) of special fuel used in the operation of the dump mechanism and the engine propelling the motor vehicle.(19) For semitractor and trailer combinations (commonly referred to as tank transports), fifteen percent (15%) of special fuel used in the operation of the pumping equipment and the engine propelling the motor vehicle.(20) For pneumatic tank trucks, fifteen percent (15%) of special fuel used in the operation of the pumping equipment and the engine propelling the motor vehicle.(21) For sanitation receptacle carriers (commonly referred to as sanitation dump trailers), fifteen percent (15%) of special fuel used in the operation of the winching or dumping mechanism and the engine propelling the motor vehicle.(22) For line trucks or aerial lift trucks, twenty percent (20%) of special fuel used in the operation of the lift equipment and the engine propelling the motor vehicle.(23) For digger-derrick trucks, twenty percent (20%) of special fuel used in the operation of the other commercial equipment and the engine propelling the motor vehicle.(24) For sewer cleaning trucks, sewer jets, or sewer vactors, thirty-five percent (35%) of special fuel used in the operation of the cleaning equipment and the engine propelling the motor vehicle.(25) For hot asphalt distribution trucks, ten percent (10%) of special fuel used in the operation of the distribution equipment and the engine propelling the motor vehicle.(26) For snow plow trucks, ten percent (10%) of special fuel used in the operation of the plow and the engine propelling the motor vehicle.(27) For carpet cleaning vans, fifteen percent (15%) of special fuel used in the operation of the cleaning equipment and the engine propelling the motor vehicle.(28) For salt spreaders or dump trucks with spreaders, fifteen percent (15%) of special fuel used in the operation of the spreading equipment and the engine propelling the motor vehicle.(29) For sweeper trucks, twenty percent (20%) of special fuel used in the operation of the sweeping equipment and the engine propelling the motor vehicle.(30) For bookmobiles, twenty-five percent (25%) of special fuel used in the operation of other commercial equipment and the engine propelling the motor vehicle.(31) For buses, ten percent (10%) of special fuel used in the operation of other commercial equipment and the engine propelling the motor vehicle.(32) For fire trucks, forty-eight percent (48%) of special fuel used in the operation of other commercial equipment and the engine propelling the motor vehicle.(33) For super suckers, ninety percent (90%) of special fuel used in the operation of other commercial equipment and the engine propelling the motor vehicle.(34) For ready mix concrete trucks, thirty percent (30%) of special fuel used in the operation of the concrete mixing equipment and the engine propelling the motor vehicle.(c) Notwithstanding the provisions of subsection (b), the administrator may grant a greater exemption to a taxpayer whose motor vehicles consume greater portions of fuel from a common fuel reservoir for a commercial purpose after:(1) a showing by the taxpayer of the greater portions of special fuel used for the operation of equipment other than for locomotion on the public highway; and(2) presentation of documents and information as requested by the administrator.(d) Notwithstanding the provisions of subsection (b), the administrator may grant a proportional use exemption to a taxpayer whose vehicle is not listed in subsection (b) after: (1) a showing by the licensed special fuel user or dealer of the portion of special fuel used for the operation of equipment other than for locomotion on the public highway; and(2) presentation of documents and information as requested by the administrator.(e) A vehicle mentioned in subsection (b), or that meets the requirements of subsection (c) or (d), may apply for a refund under this section as long as it meets one (1) of the following conditions: (1) The vehicle has a declared gross weight twenty-six thousand (26,000) pounds or less.(2) The vehicle is used in combination, and the gross weight or the declared gross weight of the combination twenty-six thousand (26,000) pounds or less.(3) The vehicle has a declared gross weight greater than twenty-six thousand (26,000) pounds, but it is not required to be licensed under IC 6-4.1.Department of State Revenue; Reg 6-6-2.1-301030; filed Jan 3, 1983, 2:29 p.m.: 6 IR 298; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2181; filed Mar 6, 1991, 2:20 p.m.: 14 IR 1370Filed 12/18/2015, 3:40 p.m.: 20160113-IR-045140518FRA