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2019 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 5. Exempt Transactions of Retail Merchant
6-2.5-5-51. Special fuel
Universal Citation: IN Code § 6-2.5-5-51 (2019)
IC 6-2.5-5-51 Special fuel
Sec. 51. (a) As used in this section, "special fuel" has the meaning set forth in IC 6-6-2.5-22.
(b) As used in this section, "heating oil" has the meaning set forth in IC 6-6-2.5-12.
(c) Except for heating oil, the sale of special fuel is exempt from the state gross retail tax.
As added by P.L.218-2017, SEC.2. Amended by P.L.185-2018, SEC.1.
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