Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 3 - Exemptions
Section 3-1 - Exemptions: exported gasoline
Universal Citation: 45 IN Admin Code 3-1
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-301
Sec. 1.
(a) Gasoline exported from Indiana to another state, territory, foreign country, or other jurisdiction is exempt from the tax imposed by IC 6-6-1.1.
(b) Transactions where gasoline is sold to a person other than a licensed distributor for export are not exempt.
(c) Gasoline transported from Indiana in a fuel supply tank of a motor vehicle is not exempt.
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