Indiana Code 6-6-13-8. Exemption certificates
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Terms Used In Indiana Code 6-6-13-8
- aviation fuel: has the meaning set forth in Indiana Code 6-6-13-2
- department: refers to the department of state revenue. See Indiana Code 6-6-13-3
- person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-13-4
- retailer: means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. See Indiana Code 6-6-13-5
Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner prescribed by the department. A retailer accepting a proper exemption certificate under this section has no duty to collect or remit the aviation fuel excise tax on that purchase.
As added by P.L.288-2013, SEC.67.