Section 45IAC12-8-4. Refund for tax paid on gasoline purchased or used for operating stationary gas engines

   (a) A person is entitled to a gasoline tax refund for the operation of stationary gasoline engines if:

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

(2) the stationary gasoline engine is being operated by or for the purchaser for commercial use.

  (b) For purposes of this section, a "stationary gasoline engine" is any internal combustion engine or motor which is not operated in whole or in part to propel itself in conjunction with any vehicle.

  (c) Representative of such engines are engines fueled by gasoline that perform utility functions around machine shops, construction sites, and farms which are not designed for, intended for, or generally capable of propelling a motor vehicle.

  (d) For purposes of this chapter [IC 6-6-1.1], "commercial use" shall mean the consumption, depletion, or other expenditure 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(1)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2326; errata, 7 IR 579)