Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-3-2
Exemptions: sales to United States government
Official textiac.iga.in.govlast amended
Sec. 2. (a) Gasoline sold to the United States government, an agency of the United States government, or an instrumentality of the United
States government is exempt.
(b) Gasoline sold to a person acting on behalf of or contracted with the United States government or an instrumentality of the United States
government, or both, is not afforded this exemption.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-301(2)(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)
- 12-2-9 · 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- 12-4-4 · License to distributor; foreign corporation (Repealed)
- 12-4-5 · Bond; filing requirements (Repealed)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
- 12-4-7 · Release of surety of distributor's bond; notice; new bond;…