45 IAC 12-3-6 Application for exemption permit; persons eligible

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.