Special fuel

Official textiga.in.govlast amended 2018

Sec. 51.

# (a)

As used in this section, "special fuel" has the meaning set forth in
IC 6-6-2.5-22.

# (b)

As used in this section, "heating oil" has the meaning set forth in IC 6-6-2.5-12.

# (c)

Except for heating oil, the sale of special fuel is exempt from the state gross retail tax.
As added by P.L.218-2017, SEC.2. Amended by P.L.185-2018, SEC.1.

Amendment history

As added by P.L.218-2017, SEC.2. Amended by P.L.185-2018, SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-2.5-5-41 · Repealed
6-2.5-5-42 · Aircraft titled, registered, or based outside Indiana
6-2.5-5-43 · Type II gambling games
6-2.5-5-44 · Sales to city or town for municipal golf course
6-2.5-5-45 · Gross retail and use tax exemption; cigarette and tobacco…
6-2.5-5-45.8 · Recycling and recycling materials
6-2.5-5-46 · Aircraft repair and maintenance
6-2.5-5-47 · Coins, bullion, and legal tender
6-2.5-5-48 · Drainage water management system
6-2.5-5-49 · Aviation fuel
6-2.5-5-49.5 · Expired
6-2.5-5-50 · Required product labels
6-2.5-5-51 · Special fuel
6-2.5-5-52 · Hot mix asphalt plant equipment; trucks; pavers
6-2.5-5-53 · Special rule for renting or furnishing rooms, lodging, or…
6-2.5-5-54 · Special rule for sharing of a passenger motor vehicle for…
6-2.5-5-55 · "Public safety equipment and materials"; exemption
6-2.5-5-56 · Transportation facility
6-2.5-5-57 · Children's diapers
6-2.5-5-58 · Agricultural commodities
6-2.5-6-0.3 · Effect of multiple amendments to section 9 of this chapter
6-2.5-6-1 · Returns; reporting period; online tax filing; streamlined…
6-2.5-6-2 · Accounting for tax receipts; option to use accrual basis
6-2.5-6-3 · Consolidated filing
6-2.5-6-4 · Periodic deposits of collections during reporting period

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