Exemptions
45 Iac 10-3-1 - Special Fuel Sold for Export45 Iac 10-3-2 - Special Fuel Sold to or Used by the U.s. Government45 Iac 10-3-3 - Special Fuel Sold to or Used by Post Exchanges and Federal Reservations45 Iac 10-3-4 - Collection of Tax Permitted (repealed)45 Iac 10-3-5 - Sales to a Public Transportation Corporation45 Iac 10-3-6 - Sales to Public Transit Department45 Iac 10-3-7 - Sales to Common Carriers45 Iac 10-3-8 - Special Fuel Used for Transportation, Application of Plant Food Materials or Agricultural Chemicals
(repealed)45 Iac 10-3-9 - Special Fuel Used in Ready Mix Concrete Trucks (repealed)45 Iac 10-3-10 - Presumption of Taxability; Recordkeeping; Exemption Certificates45 Iac 10-3-11 - Proportional Exemptions for Special Fuel Used in Motor Vehicles With Common Fuel Reservoirs45 Iac 10-3-12 - Sales by Licensed Special Fuel Dealers (repealed)45 Iac 10-3-13 - Sales by Authorized Unlicensed Dealers (repealed)