Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 3 - Exemptions
Section 3-6 - Application for exemption permit; persons eligible
Universal Citation: 45 IN Admin Code 3-6
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-302; IC 6-6-1.1-303
Sec. 6.
(a) The following persons may apply to the administrator for an exemption permit:
(1) A person that operates an airport in
Indiana where gasoline is sold for the exclusive purpose of propelling aircraft
engines or motors.
(2) A person
engaged at an airport in the business of selling gasoline in Indiana for
exclusive use in aircraft engines or motors.
(3) A person in Indiana that operates a
marine facility, except a taxable marine facility, and sells gasoline at that
facility for the exclusive purpose of propelling motorboat engines.
(4) A person engaged at a marine facility,
except a taxable marine facility, in the business of selling gasoline in
Indiana for exclusive use in motorboat engines.
(b) Having satisfied the requirements of this section, a person must still meet the requirements set forth in IC 6-6-1.1-303 prior to the administrator's approval of the application.
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
