Section 45IAC12-8-11. Refund for tax paid on gasoline purchased or used for other commercial use

   (a) A person is entitled to a gasoline tax refund for other commercial use if:

(1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and

(2) the gasoline is not used to propel motor vehicles operated in whole or in part on an Indiana highway.

  (b) For purposes of this chapter [IC 6-6-1.1], "commercial use" shall mean the consumption, depletion, or other expenditures of gasoline in this state except for destruction, loss, evaporation or shrinkage, which is related to the exchange of goods or services in contemplation of profit including non-proprietary functions of governmental agencies and not-for-profit organizations. (Department of State Revenue; Reg 6-6-1.1-903(6)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2327)