There is a newer version
of
this Section
2019 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 5. Exempt Transactions of Retail Merchant
6-2.5-5-49. Aviation fuel
Universal Citation: IN Code § 6-2.5-5-49 (2019)
IC 6-2.5-5-49 Aviation fuel
Sec. 49. (a) As used in this section, "aviation fuel" refers to:
(1) gasoline used to power an aircraft;
(2) jet fuel; or
(3) a synthetic fuel or fuel derived from any organic matter used as a substitute for a fuel described in subdivision (1) or (2).
(b) A transaction involving aviation fuel is exempt from the state gross retail tax.
As added by P.L.288-2013, SEC.31.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
