Ind. Code § 6-2.5-3.5-8 – "Purchase or shipment"

As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include:

(1) an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or
(2) a delivery by pipeline, ship, or barge to a refiner or terminal operator.

As added by P.L.227-2013, SEC.1.