Indiana Statutes
§ 6-6-13-8 — Exemption certificates
A person who makes a purchase in a transaction
that is exempt from the aviation fuel excise tax under section 7 of this
chapter may issue an exemption certificate to the retailer instead of
paying the tax. The person shall issue the certificate on forms and in
the manner prescribed by the department. A retailer accepting a proper
exemption certificate under this section has no duty to collect or remit
the aviation fuel excise tax on that purchase.
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Legislative History
As added by P.L.288-2013, SEC.67.
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Repealed§ 6-1.1-1-14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"