45 Ind. Admin. Code 12-3-2

Current through October 31, 2024

Section 45 IAC 12-3-2 - Exemptions: sales to United States government

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-301

Sec. 2.

(a) Gasoline sold to the United States government, an agency of the United States government, or an instrumentality of the United States government is exempt.

(b) Gasoline sold to a person acting on behalf of or contracted with the United States government or an instrumentality of the United States government, or both, is not afforded this exemption.

45 IAC 12-3-2

Department of State Revenue; Reg 6-6-1.1-3012(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2318

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