45 Ind. Admin. Code 12-3-1

Current through January 8, 2025

Section 45 IAC 12-3-1 - Exemptions: exported gasoline

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-301

Sec. 1.

(a) Gasoline exported from Indiana to another state, territory, foreign country, or other jurisdiction is exempt from the tax imposed by IC 6-6-1.1.

(b) Transactions where gasoline is sold to a person other than a licensed distributor for export are not exempt.

(c) Gasoline transported from Indiana in a fuel supply tank of a motor vehicle is not exempt.

45 IAC 12-3-1

Department of State Revenue; Reg 6-6-1.1-3011(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2318

Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA