Indiana Statutes

§ 6-2.5-3.5-8 — "Purchase or shipment"

Indiana § 6-2.5-3.5-8
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 3.5Collection of Use Tax on Gasoline

This text of Indiana § 6-2.5-3.5-8 ("Purchase or shipment") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-2.5-3.5-8 (2026).

Text

As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include:

(1)an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or
(2)a delivery by pipeline, ship, or barge to a refiner or terminal operator.

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Legislative History

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

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-2.5-3.5-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-3.5-8.