45 IAC 12-8-7 Refund for tax paid on gasoline purchased or used for operating implements of agriculture

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-903; IC 9-13-2-77

Sec. 7. (a) A person is entitled to a gasoline tax refund for the operation of implements of agriculture, as defined in IC 9-13-2-77, if:

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

(2) the implements of agriculture are operated by or for the purchaser for commercial use.

(b) For purposes of this section, "implements of agriculture" means any of the following:

(1) A paint spray outfit.

(2) Livestock dipping equipment and seed cleaning and treating equipment, when mounted and transported upon a trailer using the public highways.

(3) A grain and bean separator.

(4) A combine.

(5) A corn picker.

(6) An ensilage cutter.

(7) A corn sheller.

(8) A corn shredder.

(9) A hay raker.

(10) A manure spreader.

(11) A portable saw mill.

(12) Well drilling machinery.

(13) Seeding, cultivating, and harvesting machinery.

(14) Self-propelled equipment, specially adapted, to be capable of both over-the-road and off-road usage when the equipment is used for the transportation and application of plant food materials or agricultural chemicals, or both.

(c) If equipment is attached to self-propelled equipment in a manner that allows for the subsequent removal of the attachments, that equipment shall not be deemed implements of agriculture.

(Department of State Revenue; Reg 6-6-1.1-903(3.1)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2327; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)