Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-3-1
Exemptions: exported gasoline
Official textiac.iga.in.govlast amended
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)
Source: view the official text
Nearby sections (25 sections)
- 12-2-8 · Time considered received; imported gasoline placed into…
- 12-2-9 · Time considered received; imported gasoline placed into storage
- 12-2-10 · Time considered received; destruction of imported gasoline
- 12-2-11 · Time considered received; imported gasoline; used directly…
- 12-2-12 · Time considered received; imported gasoline; used directly…
- 12-2-13 · Time considered received; imported gasoline; transport by…
- 12-2-14 · Time considered received; imported gasoline; transport by…
- 12-2-15 · Time considered received; in-state gasoline produced or…
- 12-2-16 · Time considered received; in-state gasoline produced or…
- 12-2-17 · Time considered received; in-state gasoline not covered by IC…
- 12-2-18 · Time considered received; in-state gasoline not covered by…
- 12-2-19 · Imported gasoline; motor vehicle fuel supply tank
- 12-3-1 · Exemptions: exported gasoline
- 12-3-2 · Exemptions: sales to United States government
- 12-3-3 · Exemptions: consumption by licensed distributor
- 12-3-4 · Exemption: gasoline lost or destroyed
- 12-3-5 · Exemption: gasoline lost or destroyed; receipt prior to…
- 12-3-6 · Application for exemption permit; persons eligible
- 12-3-7 · Application for exemption permit; form; surety bond;…
- 12-4-1 · License to distributor; requirement
- 12-4-2 · License to distributor; failure to obtain; application of…
- 12-4-3 · License to distributor; application; contents
- 12-4-4 · License to distributor; foreign corporation (Repealed)
- 12-4-5 · Bond; filing requirements (Repealed)
- 12-4-6 · Bond increases; hearing; new bond or rider