45 IAC 12-3-6 Application for exemption permit; persons eligible

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-302; IC 6-6-1.1-303

Sec. 6. (a) The following persons may apply to the administrator for an exemption permit:

(1) A person that operates an airport in Indiana where gasoline is sold for the exclusive purpose of propelling aircraft engines or motors.

(2) A person engaged at an airport in the business of selling gasoline in Indiana for exclusive use in aircraft engines or motors.

(3) A person in Indiana that operates a marine facility, except a taxable marine facility, and sells gasoline at that facility for the exclusive purpose of propelling motorboat engines.

(4) A person engaged at a marine facility, except a taxable marine facility, in the business of selling gasoline in Indiana for exclusive use in motorboat engines.

(b) Having satisfied the requirements of this section, a person must still meet the requirements set forth in IC 6-6-1.1-303 prior to the administrator's approval of the application.

(Department of State Revenue; Reg 6-6-1.1-302(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2319; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)