Section 6-2.5-5-51 - Special fuel(a) As used in this section, "special fuel" has the meaning set forth in IC 6-6-2.5-22.(b) As used in this section, "heating oil" has the meaning set forth in IC 6-6-2.5-12.(c) Except for heating oil, the sale of special fuel is exempt from the state gross retail tax.Amended by P.L. 185-2018,SEC. 1, eff. 3/21/2018.Added by P.L. 218-2017,SEC. 2, eff. 7/1/2017.