Section 45IAC12-8-11.1. Refund for tax paid on gasoline purchased for proportional use

  1. (a) A gasoline taxpayer is entitled to a proportional use refund for tax paid on use of gasoline for a commercial purpose when the gasoline is placed into the fuel supply tank of the taxpayer's motor vehicle which has a common fuel supply reservoir for both locomotion on a public highway and a commercial purpose, which is exempt from the gasoline tax, and if the person is the purchaser of the gasoline and has paid the gasoline tax thereon.

  (b) For purposes of subsection (a), proportional use refunds shall be presumed to be as follows:

(1) For tank trucks, twenty-four percent (24%) of gasoline placed into the fuel supply tank of a tank truck which operates both pumping equipment and the engine propelling the motor vehicle.

(2) For sanitation trucks, forty-one percent (41%) of gasoline placed into the fuel supply tank of a sanitation truck which operates both the refuse collection equipment and the engine propelling the motor vehicle.

(3) For refrigeration trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank of a refrigeration truck which operates both the refrigeration equipment and the engine propelling the motor vehicle.

(4) For mobile cranes, forty-two percent (42%) of gasoline placed into the fuel supply tank of a mobile crane which operates both the crane and the engine propelling the motor vehicle.

(5) For bulk feed trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank of a bulk feed truck which operates both the pumping equipment and the engine propelling the motor vehicle.

(6) For milk tank trucks, thirty percent (30%) of gasoline placed into the fuel supply tank of a milk tank truck which operates both the pumping equipment and the engine propelling the motor vehicle.

(7) For lime spreader trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank of a lime spreader truck which operates both the spreading equipment and the engine propelling the motor vehicle.

(8) For spray trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank of a spray truck which operates both the spraying equipment and the engine propelling the motor vehicle.

(9) For seeder trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank of a seeder truck which operates both the seeding equipment and the engine propelling the motor vehicle.

(10) For leaf trucks, twenty percent (20%) of gasoline placed into the fuel supply tank of a leaf truck which operates both the shredding equipment and the engine propelling the motor vehicle.

(11) For boom trucks or block booms, twenty percent (20%) of gasoline placed into the fuel supply tank of a boom truck or block boom which operates both the boom equipment and the engine propelling the motor vehicle.

(12) For service trucks with a jackhammer or pneumatic drill, fifteen percent (15%) of gasoline placed into the fuel supply tank of a service truck with a jackhammer or pneumatic drill which operates both the jackhammer or pneumatic drill and the engine propelling the motor vehicle.

(13) For trucks with a power take-off hydraulic winch, twenty percent (20%) of gasoline placed into the fuel supply tank of a truck with a power take-off hydraulic winch which operates both the hydraulic winch and the engine propelling the motor vehicle.

(14) For wreckers, ten percent (10%) of gasoline placed into the fuel supply tank of a wrecker which operates both the hoist and the engine propelling the motor vehicle.

(15) For semitractor wreckers, thirty-five percent (35%) of gasoline placed into the fuel supply tank of a semitractor wrecker which operates both the hoist and the engine propelling the motor vehicle.

(16) For car carriers, ten percent (10%) of gasoline placed into the fuel supply tank of a car carrier with a hydraulic winch which operates both the hydraulic winch and the engine propelling the motor vehicle.

(17) For dump trucks, twenty-three percent (23%) of gasoline placed into the fuel supply tank of a dump truck which operates both the dump mechanism and the engine propelling the motor vehicle.

(18) For semitractor and dump truck trailer combinations (commonly referred to as dump trailers), fifteen percent (15%) of gasoline placed into the fuel supply tank of a semitractor and dump trailer combination which operates both the dump mechanism and the engine propelling the motor vehicle.

(19) For semitractor and trailer combinations (commonly referred to as tank transports), fifteen percent (15%) of gasoline placed into the fuel supply tank of a semitractor and tank trailer combination which operates both the pumping equipment and the engine propelling the motor vehicle.

(20) For pneumatic tank trucks, fifteen percent (15%) of gasoline placed into the fuel supply tank of a pneumatic tank truck which operates both the pumping equipment and the engine propelling the motor vehicle.

(21) For sanitation receptacle carriers, commonly referred to as sanitation dump trailers, fifteen percent (15%) of gasoline placed into the fuel supply tank of a sanitation receptacle carrier (commonly referred to as a sanitation dump trailer) which operates both the winching or dumping mechanism and the engine propelling the motor vehicle.

(22) For line trucks or aerial lift trucks, twenty percent (20%) of gasoline placed into the fuel supply tank of a line truck or aerial lift truck which operates both the lift equipment and the engine propelling the motor vehicle.

(23) For digger-derrick trucks, twenty percent (20%) of gasoline placed into the fuel supply tank of a digger-derrick truck which operates both the other commercial equipment and the engine propelling the motor vehicle.

(24) For sewer cleaning trucks, sewer jets, or sewer vactors, thirty-five percent (35%) of gasoline placed into the fuel supply tank of a sewer cleaning truck, a sewer jet, or a sewer vactor which operates both the cleaning equipment and the engine propelling the motor vehicle.

(25) For hot asphalt distribution trucks, ten percent (10%) of gasoline placed into the fuel supply tank of a hot asphalt distribution truck which operates both the distribution equipment and the engine propelling the motor vehicle.

(26) For snow plow trucks, ten percent (10%) of gasoline placed into the fuel supply tank of a snow plow truck which operates both the plow and the engine propelling the motor vehicle.

(27) For carpet cleaning vans, fifteen percent (15%) of gasoline placed into the fuel supply tank of a carpet cleaning van which operates both the cleaning equipment and the engine propelling the motor vehicle.

(28) For salt spreaders or dump trucks with spreaders, fifteen percent (15%) of gasoline placed into the fuel supply tank of a salt spreader or a dump truck with a spreader which operates both the spreading equipment and the engine propelling the motor vehicle.

(29) For sweeper trucks, twenty percent (20%) of gasoline placed into the fuel supply tank of a sweeper truck which operates both the sweeping equipment and the engine propelling the motor vehicle.

(30) For bookmobiles, twenty-five percent (25%) of gasoline placed into the fuel supply tank of a bookmobile which operates both the other commercial equipment and the engine propelling the motor vehicle.

(31) For buses, ten percent (10%) of gasoline placed into the fuel supply tank of a bus which has a common fuel reservoir which operates both the other commercial equipment and the engine propelling the motor vehicle.

(32) For fire trucks, forty-eight percent (48%) of gasoline placed into the fuel supply tank of a fire truck which operates both other commercial equipment and the engine propelling the motor vehicle.

(33) For super suckers, ninety percent (90%) of gasoline placed into the fuel supply tank of a super sucker which operates both other commercial equipment and the engine propelling the motor vehicle.

  (c) Notwithstanding the provisions of subsection (b) (1-33) [subsection (b)], gasoline taxpayers operating listed motor vehicles which consume greater portions of fuel from a common fuel reservoir for a commercial purpose other than locomotion on a public highway than provided in subsection (b) (1-33) [subsection (b)], are eligible for a greater refund to be determined by the administrator after:

(1) a showing by the gasoline distributor or gasoline consumer of the portion of gasoline used for the operation of equipment other than locomotion on the public highway; and

(2) presentation of documents and information as requested by the administrator.

  (d) Notwithstanding the provisions of subsection (b) (1-33) [subsection (b)], gasoline taxpayers operating motor vehicles not listed in subsection (b) (1-33) [subsection (b)], which consume portions of fuel from a common fuel reservoir for a commercial purpose other than locomotion on a public highway are eligible for a proportional use refund to be determined by the administrator after:

(1) a showing by the gasoline distributor or gasoline consumer of the portion of gasoline used for the operation of equipment other than for locomotion on the public highway; and

(2) presentation of documents and information as requested by the administrator.

(Department of State Revenue; Reg 6-6-1.1-903(7)(010); filed Apr 30, 1986, 3:32 p.m.: 9 IR 2190; filed Mar 6, 1991, 2:20 p.m.: 14 IR 1372)