Section 45IAC12-3-6. Application for exemption permit; persons eligible

   (a) The following persons may apply to the administrator for an exemption permit:

(1) a person who operates an airport in Indiana where gasoline is sold for the exclusive purpose of propelling aircraft engines or motors;

(2) a person engaged at an airport in the business of selling gasoline in Indiana for exclusive use in aircraft engines or motors;

(3) a person in Indiana who operates a marine facility except a taxable marine facility, and who sells gasoline at that facility for the exclusive purpose of propelling motorboat engines;

(4) a person engaged at a marine facility except a taxable marine facility in the business of selling gasoline in Indiana for exclusive use in motorboat engines.

  (b) A person may apply for an exemption permit under this section whether or not the person is a licensed distributor.

  (c) Having satisfied the requirements of this section, a person must still meet the requirements set forth in Indiana Code 6-6-1.1-303 prior to the administrator's approval of the application. (Department of State Revenue; Reg 6-6-1.1-302(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2319)