§ 6-2.5-3.5-21 — Invoicing; sales to exempt purchasers

Indiana § 6-2.5-3.5-21

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 3.5: Collection of Use Tax on Gasoline

Text

(a) Except as provided in subsection (b), a
distributor that pays the gasoline use tax under this chapter shall
separately state the amount of tax paid on the invoice the distributor
issues to its purchaser or recipient. The purchaser or recipient shall pay
to the distributor an amount equal to the gasoline use tax paid.
(b) A distributor that:
(1) pays the gasoline use tax under this chapter;
(2) is a retail merchant; and
(3) sells gasoline that is exempt from the gasoline use tax, as
evidenced by a purchaser's exemption certificate issued by the
department;
may not require the exempt purchaser to pay the gasoline use taxes
paid on the gasoline sold to the exempt purchaser. A distributor that
has paid gasoline use taxes and has not been reimbursed because the
gasoline is sold to an exempt purchaser may file a claim for a refund.
A claim for a refund must be on the form approved by the department
and must include all supporting documentation reasonably required by
the department. If a distributor files a completed refund claim form that
includes all supporting documentation, the department shall authorize
the state comptroller to issue a warrant for the refund.

Legislative History

As added by P.L.227-2013, SEC.1. Amended by P.L.9-2024, SEC.183.