45 IAC 12-3-1
45 IAC 12-3-1 Exemptions: exported gasoline
Cite as Ind. Admin. Code tit. 45, r. 12-3-1
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.