Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 3 - Exemptions
Section 3-2 - Exemptions: sales to United States government
Universal Citation: 45 IN Admin Code 3-2
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-301
Sec. 2.
(a) Gasoline sold to the United States government, an agency of the United States government, or an instrumentality of the United States government is exempt.
(b) Gasoline sold to a person acting on behalf of or contracted with the United States government or an instrumentality of the United States government, or both, is not afforded this exemption.
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