Indiana Code — Title 6 (Taxation)
IC 6-6-13-8
Exemption certificates
Official textiga.in.govlast amended
Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner prescribed by the department. A retailer accepting a proper exemption certificate under this section has no duty to collect or remit the aviation fuel excise tax on that purchase.
As added by P.L.288-2013, SEC.67.
Amendment history
As added by P.L.288-2013, SEC.67.
Source: view the official text
Nearby sections (25 sections)
- 6-6-12-5 · Tax credit claim
- 6-6-12-6 · Tax credit amount
- 6-6-12-7 · Procedure for claiming credit
- 6-6-12-8 · Refundable credit
- 6-6-12-9 · False statement; fraudulent fuel receipts; penalties
- 6-6-13-1 · Applicability
- 6-6-13-2 · "Aviation fuel"
- 6-6-13-3 · "Department"
- 6-6-13-4 · "Person"
- 6-6-13-5 · "Retailer"
- 6-6-13-6 · Excise tax imposed
- 6-6-13-7 · Exempt entities
- 6-6-13-8 · Exemption certificates
- 6-6-13-9 · Schedule of remittance
- 6-6-13-10 · Method of remittance
- 6-6-13-11 · Collection allowance
- 6-6-13-12 · Excise tax collected held in trust; personal liability
- 6-6-13-13 · Failure to collect or remit; monetary penalties; criminal
- 6-6-13-14 · Listed tax
- 6-6-13-15 · Deposit of aviation fuel excise tax revenue
- 6-6-14-1 · "Alternative fuel"
- 6-6-14-2 · "Department"
- 6-6-14-3 · "Special fuel"
- 6-6-14-4 · Alternative fuel decals; annual fees
- 6-6-14-5 · Temporary trip permits