§ 6-2.5-3.5-22 — Purchases or shipments of gasoline to or from locations outside Indiana

Indiana § 6-2.5-3.5-22

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

Text

(a) If a purchase or shipment of gasoline is
made to a distributor (other than a qualified distributor) outside Indiana
for shipment into and subsequent sale or use by the distributor within
Indiana, the distributor shall make the payment required by section 19
of this chapter directly to the department. The distributor shall pay the
tax and submit the electronic report according to the schedule set forth
in section 20 of this chapter.
(b) If a purchase or shipment is made within Indiana for shipment
and subsequent sale outside Indiana, the purchase or shipment is
exempt from the gasoline use tax payment requirements of section 19
of this chapter. In such a case, if the gasoline use tax has already been
paid on the purchase or shipment, the distributor (including a qualified
distributor) may claim a credit for that gasoline use tax against the
amount required to be remitted if the distributor provides evidence that
the shipment and subsequent sale were outside Indiana.
(c) A distributor importing gasoline into Indiana must obtain a
permit from the department under section 17 of this chapter.

Legislative History

As added by P.L.227-2013, SEC.1.