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45 IAC 12-3-1

Exemptions: exported gasoline

Official textIndiana Administrative Code — Title 45 (Dept. of State Revenue)iac.iga.in.govlast amended
Summarize

Sec. 1. (a) Gasoline exported from Indiana to another state, territory, foreign country, or other jurisdiction is exempt from the tax imposed

by IC 6-6-1.1.

(b) Transactions where gasoline is sold to a person other than a licensed distributor for export are not exempt.

(c) Gasoline transported from Indiana in a fuel supply tank of a motor vehicle is not exempt.

Amendment history

(Department of State Revenue; Reg 6-6-1.1-301(1)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2318; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR- 045230448FRA)

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Nearby sections (25 sections)
  1. 12-2-8 · Time considered received; imported gasoline placed into…
  2. 12-2-9 · Time considered received; imported gasoline placed into storage
  3. 12-2-10 · Time considered received; destruction of imported gasoline
  4. 12-2-11 · Time considered received; imported gasoline; used directly…
  5. 12-2-12 · Time considered received; imported gasoline; used directly…
  6. 12-2-13 · Time considered received; imported gasoline; transport by…
  7. 12-2-14 · Time considered received; imported gasoline; transport by…
  8. 12-2-15 · Time considered received; in-state gasoline produced or…
  9. 12-2-16 · Time considered received; in-state gasoline produced or…
  10. 12-2-17 · Time considered received; in-state gasoline not covered by IC…
  11. 12-2-18 · Time considered received; in-state gasoline not covered by…
  12. 12-2-19 · Imported gasoline; motor vehicle fuel supply tank
  13. 12-3-1 · Exemptions: exported gasoline
  14. 12-3-2 · Exemptions: sales to United States government
  15. 12-3-3 · Exemptions: consumption by licensed distributor
  16. 12-3-4 · Exemption: gasoline lost or destroyed
  17. 12-3-5 · Exemption: gasoline lost or destroyed; receipt prior to…
  18. 12-3-6 · Application for exemption permit; persons eligible
  19. 12-3-7 · Application for exemption permit; form; surety bond;…
  20. 12-4-1 · License to distributor; requirement
  21. 12-4-2 · License to distributor; failure to obtain; application of…
  22. 12-4-3 · License to distributor; application; contents
  23. 12-4-4 · License to distributor; foreign corporation (Repealed)
  24. 12-4-5 · Bond; filing requirements (Repealed)
  25. 12-4-6 · Bond increases; hearing; new bond or rider
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