Section 45IAC12-3-1. Exemptions: exported gasoline

Latest version.

   (a) Gasoline exported from Indiana to another state, territory, foreign country or other jurisdiction is exempt from the tax imposed by this chapter [IC 6-6-1.1].

  (b) Transactions whereby gasoline is sold for export are not exempt.

  (c) Gasoline transported from Indiana in a fuel supply tank of a motor vehicle is not exempt. (Department of State Revenue; Reg 6-6-1.1-301(1)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2318)

                    
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