Exemptions from special fuel tax; provision of export information;
refunds
Sec. 30. (a) The following are exempt from the special fuel tax:
(1) Special fuel sold by a supplier to a licensed exporter for
export from Indiana to another state or country to which the
exporter is specifically licensed to export exports by a supplier,
or exports for which the destination state special fuel tax has
been paid to the supplier and proof of export is available in the
form of a destination state bill of lading.
(2) Special fuel sold to the United States or an agency or
instrumentality thereof.
(3) Special fuel 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
quarterly to the department any tax permitted by federal law on
special fuel sold.
(4) Special fuel sold to a public transportation corporation
established under IC 36-9-4 and used for the transportation of
persons for compensation within the territory of the
corporation.
(5) Special fuel sold to a public transit department of a
municipality and used for the transportation of persons for
compensation within a service area, no part of which is more
than five (5) miles outside the corporate limits of the
municipality.
(6) Special fuel sold to a common carrier of passengers,
including a business operating a taxicab (as defined in
IC 6-6-1.1-103(l)) and used by the carrier to transport
passengers within a service area that is not larger than one (1)
county, and counties contiguous to that county.
(7) The portion of special fuel determined by the commissioner
to have been used to operate equipment attached to a motor
vehicle, if the special fuel was placed into the fuel supply tank
of a motor vehicle that has a common fuel reservoir for travel
on a highway and for the operation of equipment.
(8) Special fuel used for nonhighway purposes, used as heating
oil, or in trains.
(9) Special fuel sold by a supplier to an unlicensed person for
export from Indiana to another state and the special fuel has
been dye addityzed in accordance with section 31 of this
chapter.
(10) Sales of transmix between licensed suppliers.
(b) The exemption from tax provided under subsection (a)(4)
through (a)(7) shall be applied for through the refund procedures
established in section 32 of this chapter.
(c) The department shall provide information to licensed suppliers
of the destination state or states to which exporters are authorized to
export.
(d) Subject to gallonage limits and other conditions established by
the department, the department shall provide for refund of the tax
imposed by this chapter to a wholesale distributor exporting undyed
special fuel out of a bulk plant in this state in a vehicle capable of
carrying not more than five thousand four hundred (5,400) gallons if
the destination of that vehicle does not exceed twenty-five (25) miles
from the border of Indiana.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.26; P.L.100-1995, SEC.1.
Last modified: May 28, 2006