Section 45IAC12-3-2. Exemptions: sales to United States government

Latest version.

(a) Gasoline sold to the United States government, an agency of the United States government or an instrumentality of the United States government is exempt.

(b) Gasoline sold to a person other than the United States government, an agency of the United States government or an instrumentality of the United States government, who is acting on behalf of, and/or contracted with the United States government or an instrumentality of the United States government is not afforded this exemption.

EXAMPLE

Licensed distributor A sells gasoline to person B who is under contract with the United States government. Person B is not licensed as a gasoline distributor in Indiana. The transaction between licensed distributor A and person B is not exempt since there has not been a sale to the United States government.

(Department of State Revenue; Reg 6-6-1.1-301(2)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2318)

                    
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