This text of Indiana § 6-6-2.5-30 (Exemptions from special fuel tax; provision of export information;
refunds) 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.
(a)The following are exempt from the
special fuel tax:
(1)Special fuel sold by a supplier to a licensed exporter for export
from Indiana to another state or country to which the exporter is
specifically licensed to export exports by a supplier, or exports for
which the destination state special fuel tax has been paid to the
supplier and proof of export is available in the form of a
destination state bill of lading.
(2)Special fuel sold to the United States or an agency or
instrumentality thereof.
(3)Special fuel 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 quarterly to the
department any tax permitted by federal law on special fuel sold.
(4)Special fuel sold to a pub
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(a) The following are exempt from the
special fuel tax:
(1) Special fuel sold by a supplier to a licensed exporter for export
from Indiana to another state or country to which the exporter is
specifically licensed to export exports by a supplier, or exports for
which the destination state special fuel tax has been paid to the
supplier and proof of export is available in the form of a
destination state bill of lading.
(2) Special fuel sold to the United States or an agency or
instrumentality thereof.
(3) Special fuel 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 quarterly to the
department any tax permitted by federal law on special fuel sold.
(4) Special fuel sold to a public transportation corporation
established under IC 36-9-4 and used for the transportation of
persons for compensation within the territory of the corporation.
(5) Special fuel sold to a public transit department of a
municipality and used for the transportation of persons for
compensation within a service area, no part of which is more than
five (5) miles outside the corporate limits of the municipality.
(6) Special fuel sold to a common carrier of passengers, including
a business operating a taxicab (as defined in IC 6-6-1.1-103(l))
and used by the carrier to transport passengers within a service
area that is not larger than one (1) county, and counties
contiguous to that county.
(7) The portion of special fuel determined by the commissioner to
have been used to operate equipment attached to a motor vehicle,
if the special fuel was placed into the fuel supply tank of a motor
vehicle that has a common fuel reservoir for travel on a highway
and for the operation of equipment.
(8) Special fuel used for nonhighway purposes, used as heating
oil, or in trains.
(9) Special fuel sold by a supplier to an unlicensed person for
export from Indiana to another state and the special fuel has been
dye addityzed in accordance with section 31 of this chapter.
(10) Sales of transmix between licensed suppliers.
(11) Special fuel sold or removed via truck or rail from a terminal
or refinery, if the destination is an Indiana terminal or refinery.
(12) Special fuel received at an Indiana terminal or refinery, if the
tax on the special fuel has previously been paid. If this
subdivision applies, the receiving supplier is entitled to a credit
on the receiving supplier's Indiana Special Fuel Supplier's Tax
Return for the tax paid to the receiving supplier's vendor or
directly to the state.
(13) The difference between the amount of special fuel purchased
by a compressed natural gas product fuel station and the amount
of compressed natural gas product produced and sold by the
compressed natural gas product fuel station.
(b) The exemption from tax provided under subsection (a)(4)
through (a)(7) shall be applied for through the refund procedures
established in section 32 of this chapter. The exemption from tax
provided under subsection (a)(13) shall be applied for through the
refund procedures established in section 32.7 of this chapter.
(c) The department shall provide information to licensed suppliers
of the destination state or states to which exporters are authorized to
export.
(d) Subject to gallonage limits and other conditions established by
the department, the department shall provide for refund of the tax
imposed by this chapter to a wholesale distributor exporting undyed
special fuel out of a bulk plant in this state in a vehicle capable of
carrying not more than five thousand four hundred (5,400) gallons if
the destination of that vehicle does not exceed twenty-five (25) miles
from the border of Indiana.