Section 45 IAC 12-8-7 - Refund for tax paid on gasoline purchased or used for operating implements of agricultureAuthority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903; IC 9-13-2-77
Sec. 7.
(a) A person is entitled to a gasoline tax refund for the operation of implements of agriculture, as defined in IC 9-13-2-77, if: (1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and(2) the implements of agriculture are operated by or for the purchaser for commercial use.(b) For purposes of this section, "implements of agriculture" means any of the following: (1) A paint spray outfit.(2) Livestock dipping equipment and seed cleaning and treating equipment, when mounted and transported upon a trailer using the public highways.(3) A grain and bean separator.(11) A portable saw mill.(12) Well drilling machinery.(13) Seeding, cultivating, and harvesting machinery.(14) Self-propelled equipment, specially adapted, to be capable of both over-the-road and off-road usage when the equipment is used for the transportation and application of plant food materials or agricultural chemicals, or both.(c) If equipment is attached to self-propelled equipment in a manner that allows for the subsequent removal of the attachments, that equipment shall not be deemed implements of agriculture.Department of State Revenue; Reg 6-6-1.1-9033.1(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2327Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA