Indiana Code - Taxation - Title 6, Section 6-6-1.1-302

Application for exemption permit; persons eligible

Sec. 302. The following persons may apply to the administrator
for an exemption permit:
(1) A person who operates an airport where he sells gasoline for
the exclusive purpose of propelling aircraft engines or motors.
(2) A person engaged at an airport in the business of selling
gasoline for exclusive use in aircraft engines or motors.
(3) A person 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.

Such a person may apply for an exemption permit whether or not he
is a licensed distributor.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.15.

Last modified: May 28, 2006