Section 6-6-1.1-301 - ExemptionsThe following transactions are exempt from the gasoline tax:
(1) Gasoline exported from Indiana to another state, territory, or foreign country.(2) Gasoline sold to the United States or an agency or instrumentality thereof.(3) Gasoline sold to a post exchange or other concessionaire on a federal reservation within Indiana; however, the post exchange or concessionaire shall collect, report, and pay to the administrator any tax permitted by federal law on gasoline sold.(4) Gasoline used by a licensed distributor for any purpose other than the generation of power for the propulsion of motor vehicles upon the public highways.(5) Gasoline received by a licensed distributor and thereafter lost or destroyed, except by evaporation, shrinkage, or unknown cause, while the distributor is still the owner.As added by Acts1979 , P.L. 79, SEC.1. Amended by Acts1979 , P.L. 71, SEC.3; Acts1980 , P.L. 51, SEC.14.