45 IAC 12-8-4 Refund for tax paid on gasoline purchased or used for operating stationary gas engines

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-903

Sec. 4. (a) A person is entitled to a gasoline tax refund for the operation of stationary gasoline engines if:

(1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and

(2) the stationary gasoline engine is operated by or for the purchaser for commercial use.

(b) For purposes of this section, "stationary gasoline engine" means an internal combustion engine or motor that is not operated in whole or in part to propel itself in conjunction with a vehicle, including

engines fueled by gasoline that perform utility functions around machine shops, construction sites, and farms that are not designed for, intended for, or generally capable of propelling a motor vehicle.

(c) For purposes of IC 6-6-1.1, "commercial use" means the consumption, depletion, or other expenditure of gasoline in this state except for destruction, loss, evaporation, or shrinkage, which is related to the exchange of goods or services in contemplation of profit, including nonproprietary functions of governmental agencies and not-for-profit organizations.

(Department of State Revenue; Reg 6-6-1.1-903(1)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2326; errata, 7 IR 579; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)