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Indiana Code — Title 6 (Taxation)

IC 6-6-1.1-201

Rate and burden of tax

Official textiga.in.govlast amended

Sec. 201. (a) A license tax is imposed on the use of all gasoline used in Indiana at the applicable rate specified in subsection (b), except as otherwise provided by this chapter. The distributor shall initially pay the tax on the billed gallonage of all gasoline the distributor receives in this state, less any deductions authorized by this chapter. The distributor shall then add the per gallon amount of tax to the selling price of each gallon of gasoline sold in this state and collected from the purchaser so that the ultimate consumer bears the burden of the tax.

(b) The license tax described in subsection (a) is imposed at the following applicable rate per gallon:

# (1)

Before July 1, 2017, eighteen cents ($0.18).

# (2)

For July 1, 2017, through June 30, 2018, the lesser of:

(A) the rate resulting from using the factors determined under IC 6-6-1.6-2; or

(B) twenty-eight cents ($0.28).

# (3)

Beginning July 1, 2018, and each July 1 through July 1, 2027, the department shall determine an applicable rate equal to the product of:

# (A)

the rate in effect on June 30; multiplied by

# (B)

the factor determined under IC 6-6-1.6-3.
The rate shall be rounded to the nearest cent ($0.01). After June 30, 2018, the new applicable rate may not exceed the rate in effect on June 30 plus one cent ($0.01). However, the new rate may not be less than the rate in effect on June 30. If the calculation of a new rate would produce a rate that is less than the rate in effect on June 30, the new rate shall be the rate in effect on June 30. The department shall publish the rate that will take effect on July 1 on the department's website not later than June 1.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.6; Acts 1980, P.L.10, SEC.6; P.L.59-1985, SEC.9; P.L.68-1988, SEC.1; P.L.69-1991, SEC.2;
P.L.192-2002(ss), SEC.132; P.L.218-2017, SEC.35; P.L.159-2021, SEC.30; P.L.201-2023, SEC.106.

Amendment history

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.6; Acts 1980, P.L.10, SEC.6; P.L.59-1985, SEC.9; P.L.68-1988, SEC.1; P.L.69-1991, SEC.2; P.L.192-2002(ss), SEC.132; P.L.218-2017, SEC.35; P.L.159-2021, SEC.30; P.L.201-2023, SEC.106.

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Nearby sections (25 sections)
  1. 6-5.5-8-3 · Procedure for making semiannual distributions to counties
  2. 6-5.5-8-4 · Appropriation
  3. 6-5.5-9-1 · Rules
  4. 6-5.5-9-2 · Other provisions applicable to IC 6-5.5
  5. 6-5.5-9-3 · Effect of tax under IC 6-5.5 held inapplicable or invalid
  6. 6-5.5-9-4 · Exemption from income taxes
  7. 6-5.5-9-5 · Depositor or owner of capital stock, share accounts,…
  8. 6-6-1.1-101 · Short title
  9. 6-6-1.1-102 · Application of definitions and rules of construction
  10. 6-6-1.1-103 · Definitions
  11. 6-6-1.1-104 · Rules of construction
  12. 6-6-1.1-105 · Citation to prior law
  13. 6-6-1.1-201 · Rate and burden of tax
  14. 6-6-1.1-201.5 · Repealed
  15. 6-6-1.1-202 · Time considered received; in-state gasoline; withdrawal…
  16. 6-6-1.1-203 · Time considered received; imported gasoline; storage
  17. 6-6-1.1-204 · Time considered received; imported gasoline; use directly…
  18. 6-6-1.1-205 · Time considered received; imported gasoline; transport by
  19. 6-6-1.1-206 · Time considered received; in-state gasoline produced or
  20. 6-6-1.1-207 · Time considered received; in-state gasoline not covered by
  21. 6-6-1.1-208 · Imported gasoline; motor vehicle fuel supply tanks;…
  22. 6-6-1.1-209 · Inventory tax; imposition; computation; listed tax
  23. 6-6-1.1-301 · Exemptions
  24. 6-6-1.1-302 · Application for exemption permit; persons eligible
  25. 6-6-1.1-303 · Application for exemption permit; form; fee
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