Section 45 IAC 12-3-6 - Application for exemption permit; persons eligibleAuthority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-302; IC 6-6-1.1-303
Sec. 6.
(a) The following persons may apply to the administrator for an exemption permit: (1) A person that operates an airport in Indiana where gasoline is sold for the exclusive purpose of propelling aircraft engines or motors.(2) A person engaged at an airport in the business of selling gasoline in Indiana for exclusive use in aircraft engines or motors.(3) A person in Indiana that operates a marine facility, except a taxable marine facility, and sells gasoline at that facility for the exclusive purpose of propelling motorboat engines.(4) A person engaged at a marine facility, except a taxable marine facility, in the business of selling gasoline in Indiana for exclusive use in motorboat engines.(b) Having satisfied the requirements of this section, a person must still meet the requirements set forth in IC 6-6-1.1-303 prior to the administrator's approval of the application.Department of State Revenue; Reg 6-6-1.1-302010; filed Sep 19, 1983, 2:23 pm: 6 IR 2319Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA