Section 45IAC12-2-14. Time considered received; imported gasoline; transport by licensed distributor

   Gasoline which is imported into this state by a licensed distributor which is sold and delivered in this state directly to a person other than a licensed distributor is received by the licensed distributor who imported the gasoline.

EXAMPLES

(1) Taxpayer A operates a bulk storage facility located outside the state of Indiana and holds a valid Indiana gasoline distributor's license. Taxpayer B operates a service station located in Indiana and does not hold a valid Indiana gasoline distributor's license. Gasoline to which Taxpayer A has title is imported into Indiana and is unloaded at Taxpayer B's service station. Title to the gasoline passes directly from Taxpayer A to Taxpayer B at the time of unloading at Taxpayer B's service station in Indiana. Since the gasoline is imported into Indiana by a licensed distributor and since title passes from Taxpayer A, a licensed distributor, to Taxpayer B a person who does not hold a valid Indiana gasoline distributor's license in Indiana, the gasoline is received by Taxpayer A at the time the gasoline is unloaded at Taxpayer B's service station.

(2) Same facts as in example (1) except that title passes from Taxpayer A to Taxpayer B prior to the gasoline's importation into Indiana. Taxpayer B receives the gasoline at the time of unloading (see example (e) under Indiana Regulation 6-6-1.1-203(020) [45 IAC 12-2-9(b)(5)]).

(Department of State Revenue; Reg 6-6-1.1-205(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2317; errata, 7 IR 579)