Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 8 - Refund for Tax Paid on Gasoline
Section 8-11.1 - Refund for tax paid on gasoline purchased for proportional use
Universal Citation: 45 IN Admin Code 8-11.1
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-4.1; IC 6-6-1.1-903
Sec. 11.1.
(a) A gasoline taxpayer is entitled to a proportional use refund for tax paid on the use of gasoline for a commercial purpose when:
(1) the gasoline is placed into the fuel
supply tank of the taxpayer's motor vehicle, which has a common fuel supply
reservoir for both locomotion on a public highway and a commercial
purpose;
(2) the commercial purpose
is exempt from the gasoline tax; and
(3) the person is the purchaser of the
gasoline and has paid the gasoline tax thereon.
For purposes of the exemption, the gasoline used for the commercial purpose other than locomotion of the motor vehicle must be used in Indiana.
(b) For purposes of subsection (a), proportional use refunds are presumed to be in the following amounts for gasoline placed into the common fuel supply tank of the following vehicles and consumed on Indiana highways:
(1) For tank trucks, twenty-four percent
(24%) of gasoline placed into the fuel supply tank that operates both pumping
equipment and the engine propelling the motor vehicle.
(2) For sanitation trucks, forty-one percent
(41%) of gasoline placed into the fuel supply tank that operates both the
refuse collection equipment and the engine propelling the motor
vehicle.
(3) For refrigeration
trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank that
operates both the refrigeration equipment and the engine propelling the motor
vehicle.
(4) For mobile cranes,
forty-two percent (42%) of gasoline placed into the fuel supply tank that
operates both the crane and the engine propelling the motor vehicle.
(5) For bulk feed trucks, fifteen percent
(15%) of gasoline placed into the fuel supply tank that operates both the
pumping equipment and the engine propelling the motor vehicle.
(6) For milk tank trucks, thirty percent
(30%) of gasoline placed into the fuel supply tank that operates both the
pumping equipment and the engine propelling the motor vehicle.
(7) For lime spreader trucks, fifteen percent
(15%) of gasoline placed into the fuel supply tank that operates both the
spreading equipment and the engine propelling the motor vehicle.
(8) For spray trucks, fifteen percent (15%)
of gasoline placed into the fuel supply tank that operates both the spraying
equipment and the engine propelling the motor vehicle.
(9) For seeder trucks, fifteen percent (15%)
of gasoline placed into the fuel supply tank that operates both the seeding
equipment and the engine propelling the motor vehicle.
(10) For leaf trucks, twenty percent (20%) of
gasoline placed into the fuel supply tank that operates both the shredding
equipment and the engine propelling the motor vehicle.
(11) For boom trucks or block booms, twenty
percent (20%) of gasoline placed into the fuel supply tank that operates both
the boom equipment and the engine propelling the motor vehicle.
(12) For service trucks with a jackhammer or
pneumatic drill, fifteen percent (15%) of gasoline placed into the fuel supply
tank that operates both the jackhammer or pneumatic drill and the engine
propelling the motor vehicle.
(13)
For trucks with a power take-off hydraulic winch, twenty percent (20%) of
gasoline placed into the fuel supply tank that operates both the hydraulic
winch and the engine propelling the motor vehicle.
(14) For wreckers, ten percent (10%) of
gasoline placed into the fuel supply tank that operates both the hoist and the
engine propelling the motor vehicle.
(15) For semitractor wreckers, thirty-five
percent (35%) of gasoline placed into the fuel supply tank that operates both
the hoist and the engine propelling the motor vehicle.
(16) For car carriers with a hydraulic winch,
ten percent (10%) of gasoline placed into the fuel supply tank that operates
both the hydraulic winch and the engine propelling the motor vehicle.
(17) For dump trucks, twenty-three percent
(23%) of gasoline placed into the fuel supply tank that operates both the dump
mechanism and the engine propelling the motor vehicle.
(18) For semitractor and dump truck trailer
combinations (commonly referred to as dump trailers), fifteen percent (15%) of
gasoline placed into the fuel supply tank that operates both the dump mechanism
and the engine propelling the motor vehicle.
(19) For semitractor and trailer combinations
(commonly referred to as tank transports), fifteen percent (15%) of gasoline
placed into the fuel supply tank that operates both the pumping equipment and
the engine propelling the motor vehicle.
(20) For pneumatic tank trucks, fifteen
percent (15%) of gasoline placed into the fuel supply tank that operates both
the pumping equipment and the engine propelling the motor vehicle.
(21) For sanitation receptacle carriers
(commonly referred to as sanitation dump trailers), fifteen percent (15%) of
gasoline placed into the fuel supply tank that operates both the winching or
dumping mechanism and the engine propelling the motor vehicle.
(22) For line trucks or aerial lift trucks,
twenty percent (20%) of gasoline placed into the fuel supply tank that operates
both the lift equipment and the engine propelling the motor vehicle.
(23) For digger-derrick trucks, twenty
percent (20%) of gasoline placed into the fuel supply tank that operates both
the other commercial equipment and the engine propelling the motor
vehicle.
(24) For sewer cleaning
trucks, sewer jets, or sewer vactors, thirty-five percent (35%) of gasoline
placed into the fuel supply tank that operates both the cleaning equipment and
the engine propelling the motor vehicle.
(25) For hot asphalt distribution trucks, ten
percent (10%) of gasoline placed into the fuel supply tank that operates both
the distribution equipment and the engine propelling the motor
vehicle.
(26) For snow plow trucks,
ten percent (10%) of gasoline placed into the fuel supply tank that operates
both the plow and the engine propelling the motor vehicle.
(27) For carpet cleaning vans, fifteen
percent (15%) of gasoline placed into the fuel supply tank that operates both
the cleaning equipment and the engine propelling the motor vehicle.
(28) For salt spreaders or dump trucks with
spreaders, fifteen percent (15%) of gasoline placed into the fuel supply tank
that operates both the spreading equipment and the engine propelling the motor
vehicle.
(29) For sweeper trucks,
twenty percent (20%) of gasoline placed into the fuel supply tank that operates
both the sweeping equipment and the engine propelling the motor
vehicle.
(30) For bookmobiles,
twenty-five percent (25%) of gasoline placed into the fuel supply tank that
operates both the other commercial equipment and the engine propelling the
motor vehicle.
(31) For buses, ten
percent (10%) of gasoline placed into the fuel supply tank that has a common
fuel reservoir which operates both the other commercial equipment and the
engine propelling the motor vehicle.
(32) For fire trucks, forty-eight percent
(48%) of gasoline placed into the fuel supply tank that operates both other
commercial equipment and the engine propelling the motor vehicle.
(33) For super suckers, ninety percent (90%)
of gasoline placed into the fuel supply tank that operates both other
commercial equipment and the engine propelling the motor vehicle.
(34) For ready mix concrete trucks, thirty
percent (30%) of gasoline placed into the fuel supply tank that operates both
the concrete mixing equipment and the engine propelling the motor
vehicle.
(c) Notwithstanding the provisions of subsection (b), the administrator may grant a greater refund to a taxpayer whose motor vehicles consume greater portions of fuel from a common fuel reservoir for a commercial purpose after:
(1) a showing by the gasoline distributor or
gasoline consumer of the portion of gasoline used for the operation of
equipment other than locomotion on the public highway; and
(2) presentation of documents and information
as requested by the administrator.
(d) Notwithstanding the provisions of subsection (b), the administrator may grant a proportional use refund to a taxpayer whose vehicle is not listed in subsection (b) after:
(1) a showing by the gasoline distributor or
gasoline consumer of the portion of gasoline used for the operation of
equipment other than for locomotion on the public highway; and
(2) presentation of documents and information
as requested by the administrator.
(e) A person whose vehicle is referenced in subsection (b), or meets the requirements of subsection (c) or (d), may apply for a refund under this section, as long as the vehicle meets one (1) of the following conditions:
(1) The vehicle has a
declared gross weight of twenty-six thousand (26,000) pounds or less.
(2) The vehicle is used in combination and
the gross weight or the declared gross weight of the combination is twenty-six
thousand (26,000) pounds or less.
(3) The vehicle has a declared gross weight
greater than twenty-six thousand (26,000) pounds, but it is not required to be
licensed under IC 6-4.1.
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.
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