Exemptions
Sec. 301. The following transactions are exempt from the gasoline
tax:
(1) Gasoline exported from Indiana to another state, territory,
or foreign country.
(2) Gasoline sold to the United States or an agency or
instrumentality thereof.
(3) Gasoline sold to a post exchange or other concessionaire on
a federal reservation within Indiana; however, the post
exchange or concessionaire shall collect, report, and pay to the
administrator any tax permitted by federal law on gasoline sold.
(4) Gasoline used by a licensed distributor for any purpose
other than the generation of power for the propulsion of motor
vehicles upon the public highways.
(5) Gasoline received by a licensed distributor and thereafter
lost or destroyed, except by evaporation, shrinkage, or unknown
cause, while the distributor is still the owner.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.3; Acts 1980, P.L.51, SEC.14.
Last modified: May 28, 2006