Indiana Statutes
§ 6-6-1.1-301 — Exemptions
Indiana § 6-6-1.1-301
This text of Indiana § 6-6-1.1-301 (Exemptions) 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 § 6-6-1.1-301 (2026).
Text
The following transactions are exempt from the gasoline tax:
(1)Gasoline exported from Indiana to another state, territory, or
foreign country.
(2)Gasoline sold to the United States or an agency or
instrumentality thereof.
(3)Gasoline sold to a post exchange or other concessionaire on a
federal reservation within Indiana; however, the post exchange or
concessionaire shall collect, report, and pay to the administrator
any tax permitted by federal law on gasoline sold.
(4)Gasoline used by a licensed distributor for any purpose other
than the generation of power for the propulsion of motor vehicles
upon the public highways.
(5)Gasoline received by a licensed distributor and thereafter lost
or destroyed, except by evaporation, shrinkage, or unknown
cause, while the distributor is still th
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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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-6-1.1-301, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-1.1-301.