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2021 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 3.5. Collection of Use Tax on Gasoline
6-2.5-3.5-8. "Purchase or Shipment"
Universal Citation: IN Code § 6-2.5-3.5-8 (2021)
Sec. 8. As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include:
(1) an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or
(2) a delivery by pipeline, ship, or barge to a refiner or terminal operator.
As added by P.L.227-2013, SEC.1.
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