Indiana Code 6-2.5-3.5-21. Invoicing; sales to exempt purchasers
(b) A distributor that:
Terms Used In Indiana Code 6-2.5-3.5-21
- distributor: means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase. See Indiana Code 6-2.5-3.5-1
- gasoline: has the meaning set forth in Indiana Code 6-2.5-3.5-4
(2) is a retail merchant; and
(3) sells gasoline that is exempt from the gasoline use tax, as evidenced by a purchaser’s exemption certificate issued by the department;
may not require the exempt purchaser to pay the gasoline use taxes paid on the gasoline sold to the exempt purchaser. A distributor that has paid gasoline use taxes and has not been reimbursed because the gasoline is sold to an exempt purchaser may file a claim for a refund. A claim for a refund must be on the form approved by the department and must include all supporting documentation reasonably required by the department. If a distributor files a completed refund claim form that includes all supporting documentation, the department shall authorize the auditor of state to issue a warrant for the refund.
As added by P.L.227-2013, SEC.1.